The Board of Abatement is the group that reviews requests for property tax, water, and sewer utility abatements. The board’s purpose is to help taxpayers who are unable to meet their tax obligations or who face extraordinary circumstances.

Members Include: The Selectboard, Justices of the Peace, Town Treasurer, Town Clerk, Town Accessor Clerk and Listers

The Board of Abatement can be contacted through the Town Clerk by emailing townclerk@guilfordvt.gov or calling (802) 254 6857 x107.

Pursuant to 24 V.S.A. § 1535, abatement may be granted for:

  • Taxes or charges of persons who have died insolvent, have moved out of state, or who are unable to pay their taxes or charges, interest, and collection fees;
  • Taxes where there is a clear or obvious, or a mistake of the listers;
  • Taxes or charges upon real or personal property lost or destroyed during the tax year;
  • Taxes of a veteran or his or her family members who file late for an exemption claim under 32 V.S.A. § 3802(11) due to sickness, disability or other good cause;
  • Taxes or charges upon mobile homes moved from town due to a change in use of mobile home park land or a mobile home park closure; or
  • Sewer, water, utility, or service charges caused by circumstances that were difficult to foresee or outside of the person’s control.

Click Here for the “Request for Abatement” Form

Abatement Resources:

The Board of Abatement VS the Board of Civil Authority

The main difference between the Board of Abatement (BOA) and the Board of Civil Authority (BCA) in Vermont is that the BOA hears requests for tax abatement, while the BCA hears tax appeals: 

  • Board of Abatement (BOA)

The BOA hears requests for tax and utility abatement, which is a statutory process that can relieve taxpayers of some or all of their property taxes, penalties, and interest. The BOA is made up of the Justices of the Peace, Selectboard Members, Town Clerk plus the Town Treasurer. The BOA’s decisions do not affect the assessment of the property.

To request a hearing for tax or utility abatement, see below, or contact the Town Office at treasurer@guilfordvt.gov or call 802-254-6857 x 102.

The BCA hears tax appeals, which are when a property owner disagrees with the listers’ assessed value of their property. The BCA is made up of the Justices of the Peace, Selectboard Members, and Town Clerk. The BCA also has other responsibilities, such as assisting with elections and maintaining the voter checklist. 

For more information about tax assessment appeal, contact our Assessor Clerk at listers@guilfordvt.gov or call the Town Office at 802-254-6857 x 104.