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. Tax abatement differs from a tax appeal in that the subject of the hearing is taxes, not assessment of property.
24 VSA 1535 sets out a number of circumstances in which a board of abatement may choose to abate the taxes of a property owner. The statute does not require abatement under any circumstances, and the courts have affirmed the board’s right to exercise discretion in these matters. Abatement is meant to be an equitable remedy, used only in the most unusual cases as in a fire or where a survivor is temporarily unable to access the assets of an estate while it is in probate. It is not meant to be a way for the town to subsidize taxpayers who can no longer afford the taxes on their property.
To request a hearing with the Board of Abatement, please use the form below and send written request to firstname.lastname@example.org or mail to
Town Clerk, Board of Abatement PO Box 317 Concord VT 05824.
Board of Abatement Minutes
The Board of Abatement consists of the five Selectboard members, five Justices of the Peace, the Town Clerk, Town Treasurer and the Town Assessor.