Introduced by Representatives Fisher of Lincoln and Obuchowski of Rockingham
Subject: Taxation; income tax; property tax; prebate claims; payment of prebate directly to town if claimant is delinquent
Statement of purpose: This bill proposes to allow payment of a prebate directly to the town if the claimant is delinquent with property taxes.
AN ACT RELATING TO PAYMENT OF PREBATE OF PROPERTY TAX DELINQUENT
It is hereby enacted by the General Assembly of the State of Vermont:
Sec. 1. 32 V.S.A. § 6066a is amended to read:
§ 6066a. Payment of property tax adjustments
(a) Annually, the commissioner shall pay to each claimant the property tax adjustment amount determined under subdivisions 6066(a)(1) and (2) of this title. The payment shall be made by the latest of: August 1, for claims filed by April 15; 45 days after the claim is filed, for claims filed after April 15; or 30 days prior to the first education property tax installment date for the claimant's municipality in the fiscal year which begins in the calendar year in which the claim is filed under section 6068 of this title; or 25 days after the grand list has been transmitted in accordance with section 5404(b) of this title. The tax adjustment of a claimant who was assessed property tax by a town which revised the dates of its fiscal year, however, is the excess of the property tax which was assessed in the last 12 months of the revised fiscal year, over the adjusted property tax of the claimant for the revised fiscal year as determined under subdivisions 6066(a)(1), (2), and (3) of this title.
(b) If a town notifies the commissioner of a person who has been delinquent for at least the prior year with all or a portion of the person’s property taxes owed to that town, and who at the time of the notice continues to be delinquent, the first payment due to that person under subsection (a) of this section following the notice by the town shall not be made to the claimant, but shall be made to the town on behalf of the claimant, after any payments under sections 3112 and 5934 of this title.
Sec. 2. 32 V.S.A. § 3102(e)(14) is added to read:
(e) The commissioner may, in his or her discretion and subject to such conditions and requirements as he or she may provide, including any confidentiality requirements of the Internal Revenue Service, disclose a return or return information:
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(14) to any person, provided that the disclosure is reasonably necessary for payment of a property tax adjustment to a town pursuant to subsection 6066a(b) of this title.
The Vermont General Assembly
115 State Street