Every taxpayer has a right to apply for abatement of property taxes based on any of the grounds listed in 24 V.S.A. § 1535. 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. It exists to permit the board to prevent an injustice or to help a taxpayer who faces extraordinary circumstances that make it difficult for the taxpayer to meet his or her tax obligations. Tax abatement differs from tax assessment appeal in that the subject of the hearing is taxes, not assessment of the property. The conditions under which the Board may grant an abatement are regulated by the State of Vermont.
The Board of Abatement consists of the Town Treasurer, the Town Clerk, the Selectboard, the Board of Listers, and the Justices of the Peace. A majority of the board must be present in order for the board to meet, and a majority of that number must vote in favor of a motion to abate. The Board does not have regularly scheduled meetings, but schedule meetings after abatement requests are received, typically 2-3 times a year.
Application Process:
To apply for abatement submit a completed tax abatement request application to the Town Clerk/Treasurer's office. The filing of this form doesn't suspend the collection of any property tax, penalties, interest, or delinquency. Pay the tax due, in full, to avoid an imposition of interest and penalties. Unpaid taxes and/or penalties will continue to accrue interest. For questions contact the shaskins [at] morristownvt.org (Town Clerk).