Clerk/Treasurer’s Office

Property Tax Abatement

Mission Statement

The Tax Abatement Committee is a quasi-judicial body that reviews and hears tax abatement requests and makes recommendations to the Full Board of Tax Abatement.  The committee makes recommendations based on the criteria listed in Section 42 of the city charter (is the tax illegal, uncollectible or manifestly unjust).  The committee ensures that requests are substantiated with appropriate documentation. [mission statement pending approval by city council 9/20/22].

Property Tax Abatement Request Form

The completed tax abatement request form must be submitted to the clerk/treasurer's office. The City of Burlington Board of Tax Abatement (BTA) is comprised of the city council, the mayor, and the city assessor. A three member committee will review requests and make recommendations to the full board.

The filing of this form doesn't suspend the collection of any property tax, penalties, interest, or delinquency. Pay the tax due, in full, to avoid an imposition of interest and penalties. Unpaid taxes and/or penalties will continue to accrue interest.

The BTA meets several times throughout the year generally, Sept/Oct., Nov/Dec. and Feb. Following receipt of your abatement request, the assessor's office will notify you, prior to the next closest date, of the date, time, and place that the committee will review your request. A hearing will not be held sooner than three weeks after the submission of an application for abatement. This allows for administrative processing.  You may offer testimony at the committee's meeting, although; testimony and attendance is not required. However, testimony may help the committee make a more informed decision.

Following this meeting, the committee will make a recommendation to the full BTA suggesting they grant, deny, or deny with adjustment the abatement request. The clerk's office will notify you of the date, time, and place the BTA will make a final decision on your request. A final chance to offer testimony is available at this meeting. The BTA may choose to abate all, part, or none of the taxes, interest, and penalties due; it is under no obligation to grant any abatement request. If the BTA denies a request, the taxpayer will be liable for all additional interest and/or penalties. In most circumstances, if the BTA grants the request, taxes and penalties paid previously may be refunded or credited to an account.

The BTA's decisions follow criteria from section 42 of the city charter

  • is the tax illegal?
  • is the tax manifestly unjust?
  • is the tax uncollectable?

and 24 V.S.A section 1535 

  • Tax is illegal
  • Tax is uncollectable
  • Tax is manifestly unjust
  • Taxpayer died insolvent
  • Taxpayer left the state
  • Taxpayer cannot pay the taxes, interest, penalties, collection fees
  • There is a manifest error in setting the tax
  • The assessor made a manifest error
  • Taxpayer who is a disabled veteran or veteran’s widow who failed to file on time due to sickness or other good cause
  • Taxes on a mobile home that was removed from the city because the mobile home park changed in use or was closed

Please complete the form and provide a copy of the following four items:

  • your tax bill,
  • a payment history report (attained through the clerk/treasurer's office),
  • a property record card (assessment card) and,
  • any other applicable documents

Other applicable documents may include:

Residential properties

  •  HI-144 form (Household Income) submitted to State of Vermont
  •  Proof of any exceptions to HI 144 and changes in income
  •  Living Expenses
  •  Proof of all assets
  •  Bank statements
  •  Investments
  •  Retirement accounts
  •  All other real estate owned
  •  Other assets
  •  Equity in parcel- provide proof of mortgage left to pay on property or discharge of mortgage.


Business/commercial property

  • Externally reviewed or audited financial statements for last year and current year
  • Proof of all assets of the property • Equity in parcel- provide proof of current mortgage and liens on the property
  • Documentation on the ownership entity
  • Business plan for anticipated time period of recovery


The applicant is responsible for supplying evidence to support an abatement request. The committee or BTA may request from the taxpayer/owner financial information, information about the condition of the property, insurance, photographs, a physical inspection of the property, medical bills, etc. Requested information should be provided no less than three weeks prior to any meeting review.


You will be notified in writing of the committee recommendation to the board, the date that the full board of abatement will meet to finalize their decision and subsequently of the BTA's decision. The taxpayer may appeal the board's decision to The Vermont Superior Court in accordance with Vermont Rules of Civil Procedure rule 75. The entire process from application to the committee to the final decision by the full board should take approximately three months but may take less or more time subject to individual circumstances.


Property Tax Abatement Guidelines and Application

Click here for the Property Tax Abatement Packet to read about abatement and apply


Agendas and Minutes for this committee are on CivicClerk


Additional Resource

   • Vermont Housing Finance Agency (VHFA) – Homeowner Assistance Program Eligible Vermont homeowners will be awarded Vermont HAP funds for the purpose of preventing home foreclosure and homeowner displacement. This can include assistance with overdue mortgage payments, homeowners’ association fees, property taxes, and/or utilities. A Vemont Housing Finance Agency Homeowner Assistance Program information hotline is open 8 am – 5 pm, Monday through Friday, at 833-221-4208.

It should be noted that abatement is not the remedy for a claim that a property is inaccurately assessed. Valuation grievance appeals are heard by the Board of Assessors (BOA). Appeals for the BOA fiscal year 2022 are closed. Taxpayers may appeal valuations for the fiscal year 2024 after January 15, 2024 for the May 2024 BOA hearings.