Abatement is a statutory process for relieving taxpayers from the burden of property taxes, penalty (collection fees) and interest when the law authorizes abatement and when the board, in its discretion, agrees that the request is reasonable and proper.
§ 1535(a) provides that the board may abate in whole or part taxes, interest of collection fees accruing to the town in the following cases:
(1) taxes of persons who have died insolvent;
(2) taxes of persons who have removed from the state;
(3) taxes of persons who are unable to pay their taxes, interest, and collection fees;
(4) taxes in which there is a manifest error or a mistake of the listers;
(5) taxes upon real or personal property lost or destroyed during the tax year;
(6) the exemption amount available under 32 V.S.A. § 3802(11) to persons otherwise eligible for exemption who file a claim on or after May 1 but before October 1 due to the claimant’s sickness or disability or other good cause as determined by the board of abatement; but that exemption amount shall be reduced by 20 percent of the total exemption for each month or portion of a month the claim is filed late.
(7), (8) Repealed
(9) taxes upon a mobile home moved from the town during the tax year as a result of a change in use of the mobile home park or parts thereof, or closure of the mobile home park in which the mobile home was sited, pursuant to 10 V.S.A. § 6237.
Click here to read About Abatement, published by the Office of the Vermont Secretary of State
The Board of Abatement consists of the following members:
Justices of the Peace