The Board of Abatement is a local quasi-judicial municipal body authorized to reduce or eliminate property taxes, interest, and utility charges under specific statutory circumstances. It consists of local officials—Selectboard, Town Clerk, Town Treasurer, Assessor, and Justices of the Peace—who review cases of severe financial hardship, tax errors, or destroyed property.
Property Tax Abatement Information
Every taxpayer has the right to apply for abatement of property taxes- a reduction or cancellation of property taxes, penalties, or interest.
Under Vermont law (24 V.S.A. § 1535), you can ask the Board of Abatement to review your request.
The State of Vermont sets the conditions for when the Board may grant an abatement. The Board may approve an abatement for:
- 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 or charges, interest, and collection fees;
- Taxes in which there is a clear or obvious error or a mistake of the listers;
- Taxes or charges upon real or personal property lost or destroyed during the tax year;
- 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’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;
- Sewer, water, utility, or service charges caused by circumstances that were difficult to foresee or outside of the person’s control.
NOTE: A tax abatement is not the same as a property assessment appeal:
- Abatement – concerns the taxes you owe.
- Assessment appeal – concerns the value assigned to your property.
For Assessment appeals, contact the Lister Clerk.
How to Apply
Contact the Town Clerk via email at ayates@westwindsorvt.org or via telephone at 802-484-7212.
Keep paying your taxes while your request is being reviewed.
Submitting a request does not stop interest or penalties from accruing.
Submit your request at least 7 days before the next scheduled Board of Abatement meeting.
Requests received later will be reviewed at the following meeting.
If you have any questions, please contact the Town Clerk's Office.
