Board of Abatement (BOA)
In Vermont, the Board of Abatement is a local body authorized to reduce or eliminate a person's property tax, interest, or collection fees under specific circumstances. It is distinct from the Board of Civil Authority (BCA); while the BCA hears appeals regarding property valuation, the Board of Abatement hears requests regarding the taxes themselves.
Who is on the Board?
The board is composed of several elected municipal officials, including:
- All members of the Board of Civil Authority (Town Clerk, Selectboard, and Justices of the Peace).
- The Town Treasurer.
- The Listers and Assessors
Criteria for Abatement
By law (24 V.S.A. ยง 1535), the board may only grant an abatement for specific reasons, such as:
- Inability to Pay: The taxpayer is genuinely unable to pay the taxes, interest, or fees.
- Death or Removal: The taxpayer has died insolvent or moved out of state.
- Property Loss: The property was lost or destroyed during the tax year (e.g., due to fire or flood).
- Manifest Error: There was a clear mistake in the tax bill or a mistake made by the listers.
- Utility Issues: Extraordinary circumstances involving sewer, water, or other service charges
How to Apply
- Request a Form: See Abatement Hearing Application Form below.
- Submit Evidence: You must provide documentation supporting your claim, such as financial statements for "inability to pay" or proof of damage for "property loss".
- Attend a Hearing: The board will schedule a public hearing where you can explain your situation. They act as a quasi-judicial body and will issue a written decision.
For more details, you can consult the Vermont Secretary of State’s Abatement Handbook.
Please see below for relevant documents and links.