Abatement is the process for relieving taxpayer/ratepayers from the burden of paying property taxes, water charges, sewer charges, interest, collection fees, or any other municipal charges or fees for utilities or services. Abatement is granted when the request is authorized by statute and when the Board of Abatement (BOA), in its discretion, agrees that the request is reasonable and proper.

This training will review the BOA’s legal requirements for reviewing and deciding whether to grant requests for abatement.  

State law defines which municipal officers serve on the BOA. The BOA is made up of the board of civil authority (town clerk, the selectpersons, and the justices of the peace), the listers, and town treasurer. 24 V.S.A. § 1533. In cities, the board consists of the mayor, city clerk, alderpersons, justices of the peace, and assessors (residing in the city). In villages, it consists of the trustees, clerk, justices of the peace, and listers (residing in the village). 24 V.S.A. § 1537. 

Presenter:
Garrett Baxter, Senior Staff Attorney, VLCT Municipal Assistance Center