The Board of Abatement is the only body authorized to abate any or all of the property taxes assessed by a Vermont city or town. The conditions under which the Board may grant an abatement are regulated by the State.
A taxpayer who faces extraordinary circumstances and finds it difficult to meet or pay his/her tax obligations may appeal to the Board of Abatement.
The Roxbury Board of Abatement consists of the Town Treasurer, the Town Clerk, the Selectboard, the Listers, and the Justices of the Peace. A majority of the Board must be present in order to meet, and a majority of Board members present must vote in favor of a motion to abate.
‘Abatement’ is a statutory process for relieving taxpayers from the burden of property taxes, penalties (collection fees) and interest. The Board of Abatement will meet with the affected party and make a determination based upon the validity and circumstances of the request for abatement.
Vermont Statute Regarding Abatement: 24 V.S.A. § 1535. Abatement
Abatement Infosheet (PDF) (published 2018 by VT League of Cities and Towns)