What is the role of a Board of Abatement in Vermont Town Government?
The Board of Abatement is the body responsible for the abatement of Town of Maidstone taxes. The Town Clerk serves as Clerk of the Board. The Board of Abatement is comprised of the Selectboard, Town Clerk, Town Treasurer, Listers, and Justices of the Peace.
24 V.S.A. §1535 provides authority to abate, in whole or in part, taxes, interest and collection fees accruing to the Town in the following cases:
- taxes of persons who have died insolvent;
- taxes of persons who have moved from the State;
- taxes of persons who are unable to pay their taxes, interest, and collection fees;
- taxes in which there is manifest error or a mistake of the listers;
- taxes upon real or personal property lost or destroyed during the tax year;
- certain taxes exempt under 32 V.S.A. § 3802(11);
- 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.
Abatement Hearing Request Form