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H.695

Introduced by   Representative Obuchowski of Rockingham

Referred to Committee on

Date:

Subject:  Taxation; property taxation; abatement of interest and penalties if delinquency due to family death or serious illness

Statement of purpose:  This bill proposes to allow a board of abatement to abate penalties and interest if the delinquency is due to a death or serious illness in the taxpayer’s immediate family.

AN ACT RELATING TO PROPERTY TAX ABATEMENT OF PENALTIES AND INTEREST DUE TO FAMILY DEATH OR SERIOUS ILLNESS

It is hereby enacted by the General Assembly of the State of Vermont:

Sec. 1.  24 V.S.A. § 1535 is amended to read:

§ 1535.  ABATEMENT

(a)  The board may abate in whole or part taxes, interest, and collection fees, other than those arising out of a corrected classification of homestead or nonresidential property, accruing to the town in the following cases:

(1)  taxes of persons who have died insolvent;

(2)  taxes of persons who have removed from the state;

(3)  taxes of persons who are unable to pay their taxes, interest, and collection fees;

(4)  taxes in which there is manifest error or a mistake of the listers;

(5)  taxes upon real or personal property lost or destroyed during the tax year;

(6)  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.;

(7), (8)  [Repealed.]

(9)  taxes upon a mobile home moved from the town during the tax year as a result of a change in use of the mobile home park land or parts thereof, or closure of the mobile home park in which the mobile home was sited, pursuant to 10 V.S.A. § 6237;

(10)  penalty or interest, or both, but not taxes, of persons who were delinquent due to death or serious illness in the taxpayer’s immediate family.



Published by:

The Vermont General Assembly
115 State Street
Montpelier, Vermont


www.leg.state.vt.us