Board of Abatement
Meetings:
The Board of Abatement does not hold regular meetings, but usually meets in
response to a request for abatement from a taxpayer. However, a request is not necessary,
such as after a natural disaster. Requests should be made to the Town Clerk. Meetings are
subject to public notice and Open Meeting Law requirements.
Minutes from prior meetings are below.
What is tax abatement?
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. It exists to permit the board to prevent an injustice or to help a taxpayer who faces extraordinary circumstances that make it difficult for the taxpayer to meet his or her tax obligations. Abatements are cautiously granted insofar as they reduce the income to the town and require the town to either spend less or increase the taxes on the rest of the taxpayers to make up the difference. A board may abate “in whole or part” property taxes, interest or collection fees. 24 V.S.A. § 1535(a).
What taxes may be abated?
The board of abatement has the power to abate town, town school district taxes, and statewide property taxes. Insofar as the town may abate statewide educational property taxes, the town will still be obligated to the state for the full amount of statewide educational taxes due. There are no deadlines for abatement. Because abatement proceedings provide an equitable remedy (they are there to prevent an injustice from occurring,) there are no deadlines for making a request for a hearing before the board of abatement, and there is no deadline by which the board of abatement must meet to consider abatement. It is a good practice to schedule abatement hearings on a regular basis (or simply, when requests are received) since quick action can help prevent an unnecessary accrual of penalties and interest.
Makeup of the board of abatement and quorum rules.
The board consists of the town treasurer, the town clerk, the selectboard, the listers, and the justices of the peace. A majority of the board must be present in order for the board to meet, and a majority of that number must vote in favor of a motion to abate. The listers, while they are members of the board, may also want to testify in defense of their actions, and if this occurs, they may not be considered part of the board, which will require that more members be present to make a majority. If the listers participate as members of the board, a quorum of the board of abatement may also be met if the town treasurer, a majority of the listers and a majority of the selectboard members are present at the meeting. 24 V.S.A. § 1533. Note that unlike most municipal boards, the board of abatement acts with a concurrence of a majority of the quorum of the board!
Limits on the board of abatement’s discretion.
The board is never required to grant a particular abatement. However, the board may not grant abatement in all cases. It only has the power to grant abatement if it finds that the taxpayer falls within the statutory criteria of 24V.S.A. §1535(a). § 1535(a) provides that the board may abate in whole or part taxes, interest, or 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 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 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 late filed.
(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 land or parts thereof, or closure of the mobile home park in which the mobile home was sited, pursuant to 10 V.S.A. § 6237.
Link to full Vermont Secretary of State’s Abatement Manual:
https://outside.vermont.gov/dept/sos/Municipal%20Division/about-abatement-2014.pdf
Board of Abatement Meetings
Dec 11, 2024 Agenda
Nov 14, 2023
Mar 26, 2024
Aug 6, 2024
The Board of Abatement does not hold regular meetings, but usually meets in
response to a request for abatement from a taxpayer. However, a request is not necessary,
such as after a natural disaster. Requests should be made to the Town Clerk. Meetings are
subject to public notice and Open Meeting Law requirements.
Minutes from prior meetings are below.
What is tax abatement?
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. It exists to permit the board to prevent an injustice or to help a taxpayer who faces extraordinary circumstances that make it difficult for the taxpayer to meet his or her tax obligations. Abatements are cautiously granted insofar as they reduce the income to the town and require the town to either spend less or increase the taxes on the rest of the taxpayers to make up the difference. A board may abate “in whole or part” property taxes, interest or collection fees. 24 V.S.A. § 1535(a).
What taxes may be abated?
The board of abatement has the power to abate town, town school district taxes, and statewide property taxes. Insofar as the town may abate statewide educational property taxes, the town will still be obligated to the state for the full amount of statewide educational taxes due. There are no deadlines for abatement. Because abatement proceedings provide an equitable remedy (they are there to prevent an injustice from occurring,) there are no deadlines for making a request for a hearing before the board of abatement, and there is no deadline by which the board of abatement must meet to consider abatement. It is a good practice to schedule abatement hearings on a regular basis (or simply, when requests are received) since quick action can help prevent an unnecessary accrual of penalties and interest.
Makeup of the board of abatement and quorum rules.
The board consists of the town treasurer, the town clerk, the selectboard, the listers, and the justices of the peace. A majority of the board must be present in order for the board to meet, and a majority of that number must vote in favor of a motion to abate. The listers, while they are members of the board, may also want to testify in defense of their actions, and if this occurs, they may not be considered part of the board, which will require that more members be present to make a majority. If the listers participate as members of the board, a quorum of the board of abatement may also be met if the town treasurer, a majority of the listers and a majority of the selectboard members are present at the meeting. 24 V.S.A. § 1533. Note that unlike most municipal boards, the board of abatement acts with a concurrence of a majority of the quorum of the board!
Limits on the board of abatement’s discretion.
The board is never required to grant a particular abatement. However, the board may not grant abatement in all cases. It only has the power to grant abatement if it finds that the taxpayer falls within the statutory criteria of 24V.S.A. §1535(a). § 1535(a) provides that the board may abate in whole or part taxes, interest, or 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 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 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 late filed.
(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 land or parts thereof, or closure of the mobile home park in which the mobile home was sited, pursuant to 10 V.S.A. § 6237.
Link to full Vermont Secretary of State’s Abatement Manual:
https://outside.vermont.gov/dept/sos/Municipal%20Division/about-abatement-2014.pdf
Board of Abatement Meetings
Dec 11, 2024 Agenda
Nov 14, 2023
Mar 26, 2024
Aug 6, 2024
Sep 25, 2024 meeting
