Assessment and Collection of Taxes; Establishment of Water and Heat Rates

V.S.A. tit. 24 Appendix, ch. 5, subch. 12

in effect

24 App. V.S.A. ch. 5, § 1201 Assessment of taxes and establishment of tax rate

1201. Assessment of taxes and establishment of tax rate (a) The City Council shall assess such taxes upon the grand list of the City as the voters at any annual or special meeting warned for that purpose have approved for the payment of debts and current expenses of the City, for carrying out any of the purposes of this charter, and for the payment of all State and county taxes and obligations imposed by law. The vote of the City shall be upon the specific sum of budgeted tax appropriation for the support of all City departments, grants, schools, recreation, and elders. The City Council shall establish a tax rate based upon the true grand list as appraised by the City Assessor, and shall deliver the same to the City Treasurer for computation and collection. (b) The City shall have the authority to change the way that the annual fiscal budget is approved, enabling voters to approve the entire municipal budget instead of or in addition to voting on the budgeted tax appropriation amount. Voting on the entire municipal budget shall take effect when such process is adopted by the majority of voters at an annual or special meeting duly warned for this purpose in accordance with general law. (c) For the purpose of assessing taxes upon the grand list of the City as provided in subsection (a) of this section, an owner whose personal property does not exceed the assessed value of $10,000.00 shall not be set in the grand list of the City as taxable personal estate. Amended 2013, No. M-19 (Adj. Sess.), § 2, eff. May 20, 2014; 2013, No. 96 (Adj. Sess.), § 165; 2017, No. M-18 (Adj. Sess.), § 2, eff. May 21, 2018.

24 App. V.S.A. ch. 5, § 1202 Notice of tax bill and due date

1202. Notice of tax bill and due date Thirty days before the due date for the payment of taxes or before the first installment payment thereof, the City Treasurer shall send all municipal taxpayers notice in writing of the tax bill, the amount thereof, and the “due date” by which this amount shall be paid to the City Treasurer. Amended 2013, No. M-19 (Adj. Sess.), § 2, eff. May 20, 2014.

24 App. V.S.A. ch. 5, § 1203 Tax payment schedule

1203. Tax payment schedule Except as hereinafter provided, taxes assessed upon the grand list of the City shall be due and payable in equal installments or as the City Council may provide by ordinance. Default in payment of any installment due shall render a penalty based on the payment that is in default. Any special tax assessed on the grand list of the City shall be due and payable as the City Council shall provide by ordinance. Amended 2013, No. M-19 (Adj. Sess.), § 2, eff. May 20, 2014.

24 App. V.S.A. ch. 5, § 1205 Warrants on delinquent taxes and water, sewer, and thermal energy bills

1205. Warrants on delinquent taxes and water, sewer, and thermal energy bills Within 30 days following the due date, the Treasurer shall prepare warrants for taxpayers and property owners delinquent in payment of taxes or water, sewer, or thermal energy bills. The Treasurer shall deliver these warrants forthwith to the Tax Collector for collection, with penalties and interest as provided by ordinance and by law. Such warrants shall remain in full force until all the taxes and other delinquent payments have been either collected, abated, or have become outlawed under the general law. Amended 2013, No. M-19 (Adj. Sess.), § 2, eff. May 20, 2014.

24 App. V.S.A. ch. 5, § 1206 Lien upon real estate

1206. Lien upon real estate All taxes lawfully assessed upon real estate in the City as well as charges for water, sewer services, heat, and any special assessments shall constitute an underlying lien on such real estate, and shall enjoy priority in law over all other liens regardless of whether such other liens have priority in time. Amended 2013, No. M-19 (Adj. Sess.), § 2, eff. May 20, 2014.

24 App. V.S.A. ch. 5, § 1207 Application of payment on delinquent taxes

1207. Application of payment on delinquent taxes Payments made on the account of a delinquent taxpayer shall be applied: first, to all outstanding personal property taxes for which said delinquent taxpayer is responsible; second, to real estate taxes for which said delinquent taxpayer is responsible. However, the holder of a mortgage or other lien upon real or personal property of a taxpayer may make payment on said taxpayer’s account and may specify that such payments be applied on the tax assessed against the property covered by such mortgage or lien. Any taxes paid shall be applied to penalty, interest, and oldest outstanding delinquency in that order first. Amended 2013, No. M-19 (Adj. Sess.), § 2, eff. May 20, 2014.

24 App. V.S.A. ch. 5, § 1208 Water and sewer rates

1208. Water and sewer rates The City Council shall establish rates to be paid for the use of water supplied by the City water system and sewage disposal and benefit charges. Water rates and sewage disposal charges shall be and are hereby made a lien in the nature of a real estate tax upon the real estate so supplied with water and public sewers, and shall be collected and enforced under such regulations and ordinances as the City Council shall prescribe. Amended 2013, No. M-19 (Adj. Sess.), § 2, eff. May 20, 2014.

24 App. V.S.A. ch. 5, § 1209 Water meters

1209. Water meters The City Council may provide for use of meters or other mechanical devices as a basis of charging users of water supplied by the City water system and may in its discretion provide for use of such devices by all users of specified classes.

24 App. V.S.A. ch. 5, § 1210 Thermal energy rates

1210. Thermal energy rates The City Council shall establish rates to be paid for the use of heat and improvements supplied by the City for the production and distribution of heat, and such rates shall be called heat rates. Such heat rates shall be a lien in the nature of a real estate tax upon the real estate so supplied with heat, improvements for the delivery of heat, or both, and shall be collected and enforced under such regulations and ordinances as the City Council shall prescribe. Amended 2011, No. M-6, § 5, eff. May 6, 2011.

24 App. V.S.A. ch. 5, § 1211 Heat meters

1211. Heat meters The City Council may provide for use of meters or other devices as a basis of charging users of heat supplied by the City system and may in its discretion provide for use of such devices by all users of specified classes. Added 2007, No. M-11, § 2, eff. April 27, 2007; amended 2011, No. M-6, § 5, eff. May 6, 2011.

24 App. V.S.A. ch. 5, § 1212 Tax Collector

1212. Tax Collector Delinquent taxes, fees, charges, and assessments shall be collected by the City Tax Collector, appointed under section 1007 of this charter whose powers and duties shall be those provided by general law. Amended 2013, No. M-19 (Adj. Sess.), § 2, eff. May 20, 2014.

24 App. V.S.A. ch. 5, § 1213 Property tax credits; sprinklers

1213. Property tax credits; sprinklers By resolution or ordinance, the City Council may grant credits equal to no more than 10 percent of the annual municipal property tax, or reductions of up to 10 percent of the appraised valuation, for residential and nonresidential buildings equipped with an operating fire sprinkler system approved by the Fire Chief in accordance with applicable codes and ordinances. Amended 2013, No. M-19 (Adj. Sess.), § 2, eff. May 20, 2014.

24 App. V.S.A. ch. 5, § 1214 Local option taxes

1214. Local option taxes Local option taxes are authorized under this section for the purpose of affording the City an alternative method of raising municipal revenues. Accordingly: (1) The City Council may assess rooms, meals, and alcohol taxes of one percent. (2) Any tax imposed under the authority of this section shall be collected and administered by the Department of Taxes, in accordance with State law governing such State tax. (3) The City’s local option tax revenue may be expended by the City for municipal services only and not for educational expenditures. The remaining amount of the taxes reported shall be remitted monthly to the State Treasurer for deposit in the PILOT Special Fund set forth in 32 V.S.A. § 3709. Taxes due to the City under this section shall be paid by the State on a quarterly basis. Added 2015, No. M-15 (Adj. Sess.), § 2, eff. May 17, 2016; amended 2025, No. 57, § 13, eff. July 1, 2025.

Source: Vermont General Assembly (legislature.vermont.gov)URL: https://legislature.vermont.gov/statutes/chapter/24APPENDIX/005Fetched: 10/21/2026