The legislature recently amended parts of the delinquent tax collection process. This session aims to reduce confusion around this complicated and frequently litigated field, it begins with an overview of the role and responsibilities of the delinquent tax collector and covers recent changes to the municipal property tax process, including when taxes become delinquent, issuance of the warrant, and calculating interest. This training will also address the legal requirements for notifying delinquent taxpayers, accepting payments, allocating partial payments, and record keeping. Additionally, we will briefly review the various property tax collection methods available under Vermont law.

Presenter: Kail Romanoff, Staff Attorney II, VLCT Municipal Assistance Center (MAC)