Board of Abatement

Board of Abatement (BOA)

The Board of Abatement consists of the Selectboard, the Justices of the Peace, the Town Clerk, the Town Treasurer, and the Listers.

Abatement is the process for relieving taxpayers from the burden of paying property taxes, water and sewer charges, interest and/or collection fees. Abatement is granted when the request, submitted in writing, is authorized by state law and when the Board of Abatement agrees the request is reasonable.

Pursuant to state law, 24 V.S.A. 1535, abatement may be granted for:

  • Taxes or charges of persons who have died insolvent, 24 V.S.A. § 1535(a)(1).

  • Taxes or charges of persons who have removed from the state, 24 V.S.A. § 1535(a)(2).

  • Taxes or charges of persons who are unable to pay their taxes, charges, interest, and/or collection fees, 24 V.S.A. § 1535)(a)(3).

  • Taxes in which there is a clear or obvious error, 24 V.S.A. § 1535(a)(4).

  • Taxes in which there is a manifest error or mistake of the lister, 24 V.S.A. 1535(a)(4).

  • Taxes or charges upon real or personal property lost or destroyed during the tax year, 24 V.S.A. 1535(a)(5).

  • The exemption amount available to certain veterans and their family members under 32 V.S.A. § 3802(11) 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 late filed, 24 V.S.A. § 1535(a)(6).

  • Taxes or charges 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, 24 V.S.A. § 1535(a)(9).

  • Sewer, water, utility, or service charges caused by circumstances that were difficult to foresee or outside of the person’s control, 24 V.S.A. § 1535(a)(10).

    The BOA meets as needed when called to meet by the Town Clerk.