Twenty-four V.S.A. § 1535 provides authority to abate, in whole or in part, taxes, interest an collection fees accruing to the town in the following cases:
– taxes of persons who have died insolvent;
– taxes of persons who have moved from the state;
– taxes of persons who are unable to pay their taxes, interest, and collection fees;
– taxes in which there is a manifest error or a mistake of the listers;
– taxes upon real or personal property lost or destroyed during the tax year; and
– certain taxes exempt under 32 V.S.A. § 3802(11).
– 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.
Important information about Abatements
There are no deadlines to request an abatement.
Abatement is not a tax appeal – a decision from the board of abatement will not affect the property value assessed to that property.
The board cannot abate only interest and penalty.
|Vermont Secretary of State
128 State Street
Montpelier, VT 05633-1101Phone: 802-828-2464
or 800-439-8683 (in-state only)