Taxation

V.S.A. tit. 24 Appendix, ch. 3, subch. 4

in effect

24 App. V.S.A. ch. 3, § 92 Board of Tax Appeals to hear appeals; deadline for hearings; manner of conducting; possible Board of Civil Authority review [Effective until contingency met; see also § 3-92 effective January 1, 2031, set out below]

3-92. Board of Tax Appeals to hear appeals; deadline for hearings; manner of conducting; possible Board of Civil Authority review [Effective until contingency met; see also § 3-92 effective January 1, 2031, set out below] (a) The Board of Tax Appeals shall meet, hear, and determine all appeals in the manner set forth in this section, notwithstanding 32 V.S.A. § 4404. All such appeals shall be heard and determined no later than December 31 of that year. Hearings and inspections of the property shall be conducted by the entire panel as described in this section. (b)(1) The City Assessor shall have the right to request and the Board shall have the right to issue a subpoena for all records of the taxpayer that are material to a determination of the appeal. (2) Such records shall be regarded as confidential, shall not be further distributed, and shall be utilized only for the purpose of deciding the appeal; provided that no subpoena shall issue unless and until a taxpayer has appealed to the Board of Tax Appeals. (3) If the taxpayer fails to provide requested records in response to a subpoena properly issued hereunder or refuses to allow an inspection of his or her property, the appeal shall be deemed withdrawn or dismissed and no further appeal shall be available to such taxpayer. (c) The Board shall hear and decide appeals by three member hearing panels, the membership of such panels to be rotated on a periodic basis. All three members must be present and voting, and at least two of the three members of the hearing panel must join in the decision in order for it to be valid. (d) Either a taxpayer or the City Assessor aggrieved by the decision of the Board of Tax Appeals may file an appeal of a decision of the Board of Tax Appeals directly with the Director of the Division of Property Valuation and Review of the Vermont Department of Taxes or the Superior Court pursuant to 32 V.S.A. § 4461 within 30 days of the mailing of the Board of Tax Appeals’ decision to the taxpayer. (e) The decision of the Board of Tax Appeals, if not further appealed, shall become the basis for the grand list of the taxpayer for the year in question plus the next two years unless new information of a material nature about the property is discovered, the property is materially changed, or the City undertakes a rolling or complete reevaluation of real estate that includes the property in question. Amended 2007, No. M-7, § 2, eff. April 17, 2007; 2017, No. M-9, § 2, eff. May 22, 2017.

24 App. V.S.A. ch. 3, §§ 72-80 [Reserved.]

24 App. V.S.A. ch. 3, § 81 Tax classification; repeal of inventory tax

81. Tax classification; repeal of inventory tax (a) Except for the property of utilities subject to the provisions of 30 V.S.A. chapter 3, all personal and real property set out in the grand list that is not used as residential property, farmland, and vacant land zoned “recreation, conservation and open space (RCO)”, shall be classified as nonresidential property and shall be assessed at 120 percent of fair market value; and further provided that inventories and personal property belonging to an owner whose total personal property does not exceed the fair market value of $45,000.00 shall no longer be set out in the grand list of the City as taxable personal estate. Additionally, every owner whose total personal property does exceed the fair market value of $45,000.00 shall be taxed only on the amount of that property that exceeds $45,000.00. The amount of the exemption may be increased by the City Council prior to approval of the next fiscal year’s budget. Properties upon which in-lieu-of-tax payments are made shall be likewise classified and assessed for the purposes of such payments. The tax on nonresidential personal property shall be eliminated effective July 1, 2026, or sooner by resolution of the City Council. (b) For the purposes of this section, “residential property” is hereby defined to include all property used for dwelling purposes including accessory property that is subordinate to or customarily incidental to the main residential use such as garages and outbuildings. Where a property is used for both residential and nonresidential purposes, then it shall be apportioned according to such uses and then classified and assessed as herein provided. Notwithstanding the foregoing, for the sole purpose of calculating the educational grand list and for the assessment of property taxes for education purposes under Act 60, so-called, as the same may be amended from time to time, all nonresidential properties as above defined shall be assessed at 100 percent of fair market value. Amended 1999, No. M-9, § 2, eff. June 1, 1999; 2011, No. M-12 (Adj. Sess.), § 2, eff. May 3, 2012; 2019, No. M-6, § 2, eff. May 23, 2019.

24 App. V.S.A. ch. 3, § 82 [Reserved.]

24 App. V.S.A. ch. 3, § 83 Preparation; contents

83. Preparation; contents (a) Assessors shall set all taxable real estate in the property grand list only to the last owner thereof, of record, on the first day of April in each year, as shown by an instrument of conveyance recorded in the land records of the City or left and filed for record in the Office of the Chief Administrative Officer, as the actual owner of such real estate, and where there is more than one such owner of record, such real estate may be so set in the list to any one or more of them. Any tax assessed on said grand list against such real estate shall be a legal and valid tax against such real estate and shall constitute a good and valid tax lien against the same underlying all other liens and may be enforced as such lien against the property itself by sale on the Constable’s warrant of so much of said property as may be necessary to satisfy the tax with all legal charges, additions, and expenses or, in a proper case, by a proceeding in equity, by giving notice, as required in tax sales of real estate under the provisions of the laws of the State to all parties owning any interest in such real estate. In case the assessors find that real estate standing in the name of such last owner of record has been omitted from any grand list because exempt from taxation in the hands of such owner, but on the first day of April in the year of such grand list was last actually owned by one in whose hands said property was not exempt, they may amend and correct the grand list at any time while the warrant for the collection of taxes assessed thereon is outstanding and in force, by setting such real estate in said grand list to such owner of record as taxable at the valuation of said property in the citywide reappraisal next preceding such omission and thereupon all taxes therefore assessed on said grand list shall apply to such additional item and a tax bill shall be made up and issued thereon and collection of the same enforced under said warrant as such tax lien against said property in the same manner and to the same extent as though no such omission had been made. The provisions of 32 V.S.A. §§ 3652, 3653, and 3654, as the same may be amended from time to time, shall not apply to the City of Burlington. (b) The property grand list in said City, when completed, shall contain the following: (1) the name of each such last owner of record, of taxable real estate, with residence or business address, if known, as the actual owner, and the name of each person, partnership, or corporation taxable for personal estate with residence or business address, if known; (2) a description of all real estate appearing in the land records of the City or by instrument of conveyance so left and filed for record, to be owned by such last owners of record; but such real estate need not be classified as provided in the general laws of the State; (3) the value of each separate piece or parcel of real estate in said City not exempt from taxation; (4) the total value of all such real estate not exempt from taxation; (5) the value of taxable personal estate of each person, partnership, or corporation, in said City, taxable for the same, after making deductions for debts owing and other exemptions allowed by law; (6) the sum obtained by taking one percent of the value of the taxable real and personal estate set to each person, partnership, or corporation.

24 App. V.S.A. ch. 3, § 84 Composition of books

84. Composition of books The books provided for such property grand list shall contain, in addition to the columns necessary to contain the particulars mentioned in the preceding section, two other columns, which shall be designated in said books by the words “Corrected Valuation” at the head thereof. One of said columns marked “Corrected Valuation” shall follow the column in which the value of each separate piece or parcel of real estate not exempt from taxation shall appear in said grand list; the second of said columns so designated shall follow the column in which the valuation of all taxable personal estate shall appear in said grand list. No columns other than those required by this and the preceding section shall be required in such books.

24 App. V.S.A. ch. 3, § 85 Arrangement of information in books

85. Arrangement of information in books The assessors shall arrange in alphabetical order in the books provided and to be used for such property grand list and containing the two columns marked “Corrected Valuation” as hereinbefore provided, the names of all taxpayers of said City; the street and residence number or business address of each taxpayer, if known; a description and the appraisal of each separate piece or parcel of real estate not exempt and the taxable value of the taxable personal estate in said City of each person, partnership, and corporation. The appraisal of each of the above named classes of property shall first be set in the columns marked “Valuation,” and if corrected, shall then be set in the columns marked “Corrected Valuation.”

24 App. V.S.A. ch. 3, § 86 Summary of assessed valuations to be made and constitute an abstract

86. Summary of assessed valuations to be made and constitute an abstract The assessors shall endorse on each individual list, a summary of the assessed valuation of the real estate and of the assessed valuation of the personal property specified in the list, after appraising all additions to such list and making all deductions therefrom required by law, and a statement of the total amount at which all of such property, after appraising all additions and making all deductions, will be placed in the property grand list. Such summary and real estate valuation record shall constitute and serve as an abstract of that list and no other or further abstract or abstracts of individual lists shall be required. Upon the completion of all such abstracts, said assessors shall make and sign and place on file, in their office, a certificate that according to their best information and belief, all real estate situate in said City and not exempt from taxation has been set down in the individual lists of taxpayers; that they have appraised all additions thereto and made all deductions therefrom required by law; that according to their best information and belief, the amount of all taxable personal estate of each person, partnership, or corporation named in the individual lists has been set down therein and that said assessors have completed the abstracts of individual lists and filed the same in their office.

24 App. V.S.A. ch. 3, § 87 Notice that abstract completed to be given; meetings of assessors

87. Notice that abstract completed to be given; meetings of assessors Said assessors shall, at the same time, sign and file in their office, a notice that the abstracts of individual lists are completed and filed in their office and that the property grand list of said City and of each person, partnership, and corporation named in the individual lists on file in their office, will be made from said individual lists and said abstracts will become final, unless cause to the contrary is shown to said assessors on or before the 25th day of May in said year and that said assessors will meet at their office in said City from day to day from the 20th day of May to the 25th day of May, inclusive, to hear all grievances and make corrections in said lists and abstracts and that no hearing will be had before them later than said 25th day of May.

24 App. V.S.A. ch. 3, § 88 Abstracts and certificate to be completed by May fifth

88. Abstracts and certificate to be completed by May fifth Said abstracts of individual lists and said certificate and notice shall be completed and lodged in the office of said assessors on or before the fifth day of May in each year.

24 App. V.S.A. ch. 3, § 89 Notice of changes and that abstracts and lists are open for inspection to be filed

89. Notice of changes and that abstracts and lists are open for inspection to be filed Notice signed by said assessors shall be posted in one public place in each ward in said City on or before the fifth day of May in each year and published three times in one or more daily newspapers in said City, stating that said abstracts shall be open for inspection by any taxpayer in said assessors’ office from the 20th day to the 25th day of May, inclusive, and that during that time said assessors will hear all persons aggrieved who desire to be heard by them and make all necessary changes in said abstracts. Additionally, personal notice meeting the requirements of 32 V.S.A. § 4111(e) as the same may be amended from time to time shall be mailed to all persons listed as property owners in the grand list book of any change in the appraised value of such property. It shall be presumed, in the case of any controversy, that the personal notices were mailed as required without using registered or certified mail or obtaining an official certificate of mailing from the post office, notwithstanding anything to the contrary in 32 V.S.A. § 4111(e). The notice shall also inform such persons of the amount of such change and of the time and place fixed for hearing persons aggrieved.

24 App. V.S.A. ch. 3, § 90 Aggrieved persons permitted to appear before assessors; preliminary review

90. Aggrieved persons permitted to appear before assessors; preliminary review Any person who feels aggrieved by the action of said assessors, and that desires to be heard by them shall appear before them within the time hereinbefore prescribed for said hearing. The assessors shall give written notice by first class mail, postage prepaid, to all aggrieved taxpayers concerning the results of their grievance hearing. The notice shall also inform the taxpayer that he or she may appeal from this decision to the Board of Tax Appeals by lodging a written appeal with the Chief Administrative Officer. The City Assessor shall also be authorized to conduct preliminary review meetings with taxpayers to discuss the valuation of their property. The meeting shall be conducted in an informal manner and no taxpayer shall be obligated to attend such a preliminary review meeting.

24 App. V.S.A. ch. 3, § 91 Appeal of assessors decision

91. Appeal of assessors decision A person aggrieved by the decision of the assessors may appeal to the Board of Tax Appeals on or before the 19th day of June or within 14 days after the date of mailing of notice, under section 90 of this charter, by filing with the Chief Administrative Officer of said City a written notice of appeal. The grounds upon which such appeal is based shall therein be briefly set forth; such person shall also notify said assessors in writing of the appeal. The Board of Tax Appeals shall consist of seven residents of the City of Burlington, two of whom shall be real estate professionals and five of whom shall not be required to be real estate professionals. The City Council shall also appoint three of its members to serve as additional members of the Board of Tax Appeals for the purpose of hearing and deciding appeals that arise immediately following implementation of a citywide reappraisal.

24 App. V.S.A. ch. 3, § 93 Alterations in valuation to be entered in “corrected valuation” column

93. Alterations in valuation to be entered in “corrected valuation” column No alteration shall be made by the assessors, Board of Tax Appeals, or Board of Civil Authority in the figures opposite each taxpayer’s name in the columns marked “Valuation” except by inserting in the proper columns marked “Corrected Valuation” the valuations finally determined upon in all cases where the first valuation is changed.

24 App. V.S.A. ch. 3, § 94 Completion of grand list; collection

94. Completion of grand list; collection As soon as practicable after the 25th day of May, the assessors shall carry out the proper amounts in the columns provided in the books for said property grand list, the figures in the columns marked “Valuation,” where the same are not changed, to be the basis for computing the property grand list for such items without repeating said figures in the columns marked “Corrected Valuation,” and the figures in the columns marked “Corrected Valuations” to be the basis for computing the property grand list for such items, and complete the lists of all taxpayers who have not appeared before said Board to be heard upon any grievance as hereinbefore provided; and shall also, as soon as practicable after the 19th day of June, so carry out and complete in said books all lists of persons who have been heard on any grievance by said assessors, Board of Tax Appeals, or the Board of Civil Authority. They shall make oath to said lists so completed in book form, as provided in the general laws of this State for grand lists and file the same in the Chief Administrative Officer’s office on or before the 15th day of July; and said lists so completed in book form, together with all legal additions afterwards made thereto, shall be the property grand list of said City, shall constitute the entire grand list of said City upon which shall be assessed and raised, except as herein otherwise provided, all taxes in said City prior to the 30th day of June in the year next ensuing. Said assessors shall have the same power as listers in towns to add to said property grand list on proper certificate on or before the first day of the following December real estate or personal estate that has been omitted from the property grand list by mistake, and may supply such omissions, correct such grand list in such respects, and make a certificate thereon of the fact. The assessors shall furnish to the Chief Administrative Officer a certificate of such omissions from said property grand list of real and personal estate and of their additions of the same to such grand list on or before said first day of December, and the Chief Administrative Officer shall record such certificate in the property grand list book. Upon the filing of any certificate of additions, all taxes theretofore assessed upon the property grand list shall become effective as legal assessments upon such additions, and the Chief Administrative Officer shall furnish forthwith to the Chief Administrative Officer, a tax levy and tax bill for all of such additions, and the Chief Administrative Officer on receipt of such tax levy and bills for said additions shall forthwith notify by mail each person whose name appears in such levy and bills, of the amount of such tax and how the same must be paid to him or her at his or her office as hereinafter provided. All parts of such tax bills not paid to the Chief Administrative Officer as hereinafter provided shall be turned over by him or her to the City Constable for collection, with the addition of five percent, and 10 cents for the insertion of the name in the warrant, and said Constable shall have power to collect the same under his or her original warrant. Said assessors shall have the same power and authority in all cases, not inconsistent with the provisions of this charter, as is given by the general laws of the State to listers in towns to legalize defective or invalid abstracts and grand lists. Whenever an act under this subchapter is required to be done on or before a date that falls on Sunday, such act shall be valid, if done on the following Monday.

24 App. V.S.A. ch. 3, § 95 Abstracts sufficient for returns to Secretary of State

95. Abstracts sufficient for returns to Secretary of State In making returns of the abstract of said grand list to the Secretary of State, no further abstract of the individual lists of the taxpayers in said City than that hereinbefore provided for shall be required.

24 App. V.S.A. ch. 3, § 96 Board of Tax Appeals and Board of Civil Authority to transmit certified copy of appeal proceedings to assessors

96. Board of Tax Appeals and Board of Civil Authority to transmit certified copy of appeal proceedings to assessors Said Board of Tax Appeals and Board of Civil Authority shall transmit to said Board of Assessors a certified copy of their proceedings in such appeal, and said copy shall be recorded at length in the book containing said grand list, and the valuations and lists shall be made in compliance with such copy of proceedings.

24 App. V.S.A. ch. 3, § 97 Forms for books may be altered as directed by State Tax Commissioner; extension of time

97. Forms for books may be altered as directed by State Tax Commissioner; extension of time The forms hereinbefore provided for the books for the property grand list shall be altered or changed by the Board of Assessors in accordance with any direction that may be given therefor by the Commissioner of Taxes of the State. Extensions of time under the provision of 32 V.S.A. §§ 4341 and 4342, as the same may be amended from time to time, may be granted upon written application therefor made by the Assessors.

24 App. V.S.A. ch. 3, § 98 Council to assess

98. Council to assess (a) The City Council, at the same meeting and immediately after it gives final approval to the annual City budget, shall assess on the property grand list of said City a tax or taxes that will be sufficient to pay all State and county and other taxes required by laws of the State and the provisions of this charter and for such other purposes as are herein provided. (b) The City Council shall appropriate in the annual budget for each fiscal year to the payment of State and county taxes, and for the several purposes of other taxes required by law to be assessed upon the property grand list such sum as will be raised by the required tax on the property grand list of which such tax is assessable.

24 App. V.S.A. ch. 3, § 98a A tax ceiling reduction after reappraisal

98a. A tax ceiling reduction after reappraisal (a) Whenever the City conducts a general reappraisal that results in an increase in the valuation of the taxable grand list, the property tax rate limits as specified for the City tax in section 99 of this charter, the school tax in section 102 of this charter, the police tax in section 102a of this charter, and the street tax in section 102b of this charter shall each be automatically reduced in a proportion corresponding to the increase in the valuation of the taxable grand list due to said reappraisal. When calculating this proportional reduction the valuation of the grand list after reappraisal shall be discounted to account for real growth in the taxable grand list by dividing the reappraised valuation of the taxable grand list by the sum of 100 percent plus the annual rate of real growth in the taxable grand list for the year: Discounted Grand List = Reappraised Taxable Grand List Divided by 100% plus the annual percent real growth rate in the taxable grand list for the year. (b) The respective tax rate limits shall thereafter be permanently increased only when authorized by the voters at an annual or special City meeting duly warned for such purpose.

24 App. V.S.A. ch. 3, § 99 Additional assessment; amount

99. Additional assessment; amount The City Council, in addition to the taxes required by the general laws of the State, and required or permitted by the provisions of this charter, to be raised upon the property grand list and not included in the tax authorized by this section for City purposes may also annually at the same meeting and immediately after it gives final approval to the annual City budget, assess upon the property grand list for City purposes during the fiscal year, a tax that shall not exceed 52 and 76/100 cents upon the dollar thereof and may assess a larger tax when authorized to do so by the legal voters of said City at a meeting duly warned for that purpose.

24 App. V.S.A. ch. 3, § 100 Annual assessment for redemption of bonds authorized

100. Annual assessment for redemption of bonds authorized Said City Council shall annually assess upon the property grand list of said City, for the fiscal year, a tax of one and 23/100 cents upon the dollar thereof, the proceeds of which tax shall be applied to the redemption of the bonded debt of the City, and shall annually appropriate for that purpose a sum that in the judgment of the City Council would be raised by a tax of the same rate on said property grand list. Such tax shall not be included within the limitation of amount of tax for City purposes prescribed by section 99 of this charter.

24 App. V.S.A. ch. 3, § 101 Annual assessment to pay bond interest authorized

101. Annual assessment to pay bond interest authorized The City Council shall at the same meeting and immediately after it gives final approval to the annual City budget, assess upon the property grand list of said City for the fiscal year a tax that will be sufficient to pay the interest due and to become due in such fiscal year on all outstanding bonds of the City so far as such interest payments are not otherwise provided for, and also sufficient to pay the principal of all such bonds matured and maturing during such fiscal year, so far as such principal payments are not otherwise provided for, including provision therefor by refunding, and shall appropriate in the annual budget for the fiscal year in which such tax is assessed for the payment of such bond interest and principal such sum as may be required for that purpose. Such tax shall not be included within the limitations of amount of tax for City purposes prescribed by section 99 of this charter.

24 App. V.S.A. ch. 3, § 102 Annual local education spending

102. Annual local education spending The City Council and the City Chief Administrative Officer shall comply with the requirements of section 168 of this charter and the Equal Educational Opportunity Act of 1997, including specifically the requirements of 16 V.S.A. § 428, as the same has been and may be amended, with respect to billing property taxpayers following the adoption of a budget for “Local Education Spending” as defined in 16 V.S.A. § 11(a)(29) and the calculation of the equalized yield amount pursuant to such act. Amended 1999, No. M-14 (Adj. Sess.), § 2.

24 App. V.S.A. ch. 3, § 102a Annual assessment for Fire and Police Departments use authorized

102a. Annual assessment for Fire and Police Departments use authorized The City Council shall annually assess upon the property grand list of the City to meet the appropriation made for the use of the Police Department a tax that will, in the judgment of the City Council, be sufficient to meet such appropriation; but the rate of said property tax shall not exceed seven and 42 one-hundredths cents upon the dollar of said property grand list, except when a larger rate shall be authorized by the legal voters of said City. The City Council shall annually assess upon the property grand list of the City to assist in meeting the appropriation made for the use of the Fire and Police Departments a tax rate not to exceed five cents upon the dollar of the property grand list, except when a larger rate shall be authorized by the legal voters of the City of Burlington. Such taxes shall not be included within the limitation of the amount of tax for City purposes prescribed by section 99 of this charter. Amended 2001, No. M-11 (Adj. Sess.), § 2.

24 App. V.S.A. ch. 3, § 102b Annual assessment for streets use authorized

102b. Annual assessment for streets use authorized The City Council shall annually assess upon the property grand list of the City to assist in meeting the appropriation made for the use of the Streets Division of the Public Works Department, a tax that will, in the judgment of the City Council, be sufficient to assist in meeting such appropriation but the rate shall not exceed three and 87 hundredths cents upon the dollar of said property grand list, except when a larger rate shall be authorized by the legal voters of said City. Such tax shall not be included within the limitation of the amount of tax for City purposes prescribed in section 99 of this charter.

24 App. V.S.A. ch. 3, § 102c Annual assessment for library use authorized

102c. Annual assessment for library use authorized The City Council shall annually assess upon the property grand list of the City to assist in meeting the appropriation made for the use of purchasing books and other media for the Library Department, a tax that will, in the judgment of the City Council, be sufficient to assist in meeting such appropriation, but the rate shall not exceed one-half cent upon the dollar of said property grand list, except when a larger rate shall be authorized by the legal voters of said City. Such tax shall not be included within the limitations of the amount of tax for City purposes prescribed in section 99 of this charter.

24 App. V.S.A. ch. 3, § 102d Local option sales tax authority

102d. Local option sales tax authority The Burlington City Council is authorized to impose a one percent sales tax upon sales within the City that are subject to the State of Vermont sales tax with the same exemptions as the State sales tax. The City sales tax shall be effective beginning on the next tax quarter following 30 days’ notice in 2006 to the Department of Taxes, or shall be effective on the next tax quarter following 90 days’ notice to the Department of Taxes if notice is given in 2007 or after. Any tax imposed under the authority of this section shall be collected and administered by the Vermont Department of Taxes in accordance with State law governing the State sales tax. The taxes collected shall be paid to the City pursuant to 24 V.S.A. § 138. The tax to be paid to the City pursuant to 24 V.S.A. § 138 shall be paid on a quarterly basis and may be expended by the City for municipal services only and not for education expenditures. Amended 2005, No. M-11 (Adj. Sess.), § 2, eff. May 9, 2006; amended 2025, No. 57, § 12, eff. July 1, 2025.

24 App. V.S.A. ch. 3, § 102e Annual assessment for park use

102e. Annual assessment for park use The City Council shall annually assess upon the property grand list of the City to assist in meeting the appropriation made for the use of the capital improvement needs of City parks and community gardens a tax that will, in the judgment of the City Council, be sufficient to assist in meeting the appropriation, but the rate shall not exceed one cent upon the dollar of the property grand list, except when a larger rate shall be authorized by the legal voters of the City. The tax shall not be included within the limitations of the amount of tax for City purposes prescribed in section 99 of this charter.

24 App. V.S.A. ch. 3, § 102f Annual assessment for Housing Trust Fund use authorized

102f. Annual assessment for Housing Trust Fund use authorized The City Council shall annually assess upon the property grand list of the City to assist in meeting the appropriation made for distributions and uses of the Housing Trust Fund as set forth in Article 18-404 of the Code of Ordinances a tax that will, in the judgment of the City Council, be sufficient to assist in meeting the appropriation, but the rate shall not exceed one cent upon the dollar of the property grand list, except when a larger rate shall be authorized by the legal voters of the City. The tax shall not be included within the limitations of the amount of tax for City purposes prescribed in section 99 of this charter. Added 2019, No. M-12 (Adj. Sess.), § 2, eff. Oct. 8, 2020.

24 App. V.S.A. ch. 3, § 103 Taxes to be paid in money

103. Taxes to be paid in money All taxes assessed upon the grand list of said City shall be paid in money.

24 App. V.S.A. ch. 3, § 104 Taxes to be paid in installments

104. Taxes to be paid in installments Except when otherwise provided, whenever any tax shall be assessed on the property grand list by the City Council, the tax bill shall be delivered to the Chief Administrative Officer, to whom the taxes so assessed shall be paid, one-quarter of such tax shall be paid to said Chief Administrative Officer within 15 days from the time the tax bill for the same is delivered to him or her; one-quarter of such tax shall be paid to said Treasurer within three months and 15 days from the date when said tax bill is delivered to him or her; and one-quarter of such tax shall be paid to the Chief Administrative Officer within seven months and 15 days from the date when said tax bill is delivered to him or her; and one-quarter of such tax shall be paid to the Chief Administrative Officer within 10 months and 15 days from the date when said tax bill is delivered to said Chief Administrative Officer. All installments of said taxes as received by said Chief Administrative Officer shall be applied by him or her first to payment of any personal property tax and next to payment of any real estate tax. Notwithstanding the foregoing, the Board of Finance may establish and amend from time to time a discount that shall be available to a taxpayer who pays the entirety of the real estate taxes due on a particular piece of property on or before the payment due date for the first installment of such real estate taxes; provided, however, that any such discount shall not affect the City’s liability to the State for education property taxes.

24 App. V.S.A. ch. 3, § 105 Chief Administrative Officer to give notice upon receipt of tax bills

105. Chief Administrative Officer to give notice upon receipt of tax bills The Chief Administrative Officer, upon the delivery of a tax bill to him or her, shall forthwith give notice thereof, and of the place where and times when and in what proportions such tax is payable to him or her, the time when all unpaid taxes on such tax bill will be placed in the hands of the Constable for collection as herein provided, by publication and by posting such notice in each ward.

24 App. V.S.A. ch. 3, § 106 Delinquency assessments

106. Delinquency assessments Except when otherwise provided, if at the expiration of the time within which any installment of such tax is to be paid to the Chief Administrative Officer under the preceding section, any person against whom such tax has been so assessed shall be delinquent in the payment of such installment thereof, the amount due from him or her on such installment shall thereafter be deemed to be the amount of such installment increased by a penalty of one percent for a period of seven days and thereafter by a penalty of five percent thereon. If such installment increased by five percent is not paid by the 12th day of the month after the date upon which it became delinquent, the Chief Administrative Officer shall increase the amount due by an additional one percent of the original installment. On the 12th day of every month thereafter that the tax or any part thereof remains due, the Chief Administrative Officer shall add to the total amount due an additional amount equal to one percent of the original installment, or any portion thereof, remaining unpaid. The Chief Administrative Officer shall apply such penalty to each installment that is delinquent. If at the expiration of 10 months and 25 days from the time said tax bill shall be delivered to said Chief Administrative Officer, any person against whom a tax has been so assessed shall then be delinquent in the payment of any installment or portion thereof, the amount due from him or her on such installment or portion on which he or she is so delinquent shall thereafter be deemed to be the amount of such installment or delinquent portion of such original tax increased by all penalties and interest accruing thereon to date and one dollar for the insertion of his or her name in the warrant hereinafter mentioned, and also 12 percent interest, compounded annually on all of such delinquent tax and any penalties and interest added thereto, from the date of such warrant.

24 App. V.S.A. ch. 3, § 107 When Treasurer to issue warrant against delinquent persons

107. When Treasurer to issue warrant against delinquent persons Except when otherwise provided, after the expiration of 10 months and 25 days from the time of the delivery of a tax bill to the Clerk/Treasurer, he or she shall thereupon issue his or her warrant against such delinquent person for the collection from them of the amount so due and determined and said interest thereon, which shall be returnable to such Clerk/Treasurer in 90 days from its date, and shall be addressed and delivered to the First Constable of said City.

24 App. V.S.A. ch. 3, § 108 Chief Administrative Officer to collect delinquent taxes

108. Chief Administrative Officer to collect delinquent taxes It shall be the duty of the Chief Administrative Officer to collect all legal taxes contained in such tax bill, the amount thereof being determined as hereinbefore provided on or before the time when such warrant is returnable, subject to such abatement of taxes as may be made by the Board for the Abatement of Taxes.

24 App. V.S.A. ch. 3, § 109 Collection after time warrant returnable permitted

109. Collection after time warrant returnable permitted The Chief Administrative Officer, or any successor to whom such original warrant may, under the provisions of the general laws of the State, be delivered for execution, may collect on such warrant after the expiration of the time in which the same is returnable any such taxes then contained therein and by the same methods and during the same period or periods authorized by the general laws of this State in regard to collection of taxes by constables and collectors of taxes in towns.

24 App. V.S.A. ch. 3, § 110 Chief Administrative Officer to proceed in manner prescribed by law

110. Chief Administrative Officer to proceed in manner prescribed by law Such Chief Administrative Officer shall proceed in the same manner, perform the same duties, be subject to the same liabilities, have the same power, authority, and privileges touching the collection of all taxes for the collection of which he or she holds a warrant, as prescribed by the general laws of this State in regard to the collection of taxes by constables or collectors of taxes in towns.

24 App. V.S.A. ch. 3, § 111 Fees for collection of delinquent taxes

111. Fees for collection of delinquent taxes The Chief Administrative Officer shall be entitled to collect from delinquent taxpayers the same fees for collection of all taxes for which a warrant has been issued as are allowed by the laws of this State to collectors of taxes in towns, such fees to be paid over to the City rather than being retained by the Chief Administrative Officer.

24 App. V.S.A. ch. 3, § 112 Failure of owners to pay assessments; warrant to be issued; Chief Administrative Officer to collect

112. Failure of owners to pay assessments; warrant to be issued; Chief Administrative Officer to collect If the owner or owners of any land or buildings assessed under any provisions of this charter shall neglect or refuse to pay any such assessment or any installment thereof with interest as hereinafter provided, to the Chief Administrative Officer or the holder of assessment certificates hereinafter mentioned, within the time prescribed for such payment, the Chief Administrative Officer shall issue his or her warrant for the collection thereof, and such Chief Administrative Officer shall proceed to collect the same, in the manner hereinafter prescribed for the collection and enforcement of assessments made in laying out or altering streets or highways.

24 App. V.S.A. ch. 3, § 113 Assessments may be collected by suit

113. Assessments may be collected by suit Such assessments and installments may also be collected by an action at law in the name of the holder of such assessment certificates or in the name of the City of Burlington. A declaration setting forth in substance that the action is brought to recover certain assessments or installments and describing the nature of the same, with the date at which they were made and describing in a general way the premises against which the same are assessed, shall be sufficient.

24 App. V.S.A. ch. 3, § 114 Council to establish and prescribe nature of connections

114. Council to establish and prescribe nature of connections The City Council shall establish rates to be paid for the use of water supplied by the City water works that shall be called “service rates.” Such service rates and the rates for electricity supplied at retail by the electric light plant shall be and hereby are made a lien in the nature of a tax upon the real estate so supplied with water and electricity and shall be collected and enforced under such regulations and ordinances as the City Council shall prescribe. The City Council may by ordinance prescribe the nature and character of connections between the water mains and lands and buildings to be supplied with water and what lands and buildings shall be so connected and when, under what circumstances, and in what manner, and that the connections and all repairs to the same shall be made by the City at the expense of the owner of the property, and that the cost of all materials and labor for the same may be charged against the owner of the property served, and shall be a lien in the nature of a tax upon the real estate so supplied with water, and may likewise prescribe the means of collecting and enforcing such lien and payment of all such charges.

24 App. V.S.A. ch. 3, § 115 Descriptions recorded in Chief Administrative Officer’s office sufficient for assessment purposes

115. Descriptions recorded in Chief Administrative Officer’s office sufficient for assessment purposes Whenever a description of lands or buildings is required for purposes of making assessments under the provisions of this charter, reference to the conveyance to the owner, giving the name of the person from whom acquired and the volumes and pages of the land records in the Chief Administrative Officer’s office in which the same is recorded, shall be sufficient.

Source: Vermont General Assembly (legislature.vermont.gov)URL: https://legislature.vermont.gov/statutes/chapter/24APPENDIX/003Fetched: 10/21/2026