Act No. 106 Page 1 of 1
2024
This act summary is provided for the convenience of the public and members of the General Assembly. It
is intended to provide a general summary of the act and may not be exhaustive. It has been prepared by the
staff of the Office of Legislative Counsel without input from members of the General Assembly. It is not
intended to aid in the interpretation of legislation or to serve as a source of legislative intent.
Act No. 106 (H.629). An act relating to changes to property tax abatement and tax sales
Subjects: Taxation; property taxes; municipal tax abatement; tax collection; tax
sales
This act makes changes to the process used by municipalities to abate taxes, charges,
interest, and fees, including how a board of abatement issues a decision and allows
abatement for a group of individuals as a class.
The act also makes changes to the process used by municipalities to conduct a tax sale
when a taxpayer is delinquent in paying property taxes, including requiring taxes to be
delinquent for a period of one year and for the municipality to offer a reasonable
repayment plan before a tax sale is initiated. Several new notice requirements were
created to provide information about the process to delinquent taxpayers.
It further creates a working group to study issues relating to abatement and tax sales.
Effective Date: May 13, 2024
VT LEG #377484 v.2


Statutes affected:
As Introduced: 24-1535, 32-5136, 32-5252, 32-5253, 32-5260, 32-5261, 32-5061(b), 32-5061
As Passed By the House -- Official: 24-1535, 32-5136, 32-5252, 32-5253, 32-5260, 32-5261, 32-5061(b), 32-5061, 24-5144, 32-6065
As Passed By the House -- Unofficial: 24-1535, 24-5144, 32-6065, 32-5252, 32-5253, 32-5260
As Passed by Both House and Senate -- Official: 24-1535, 32-5136, 32-5252, 32-5253, 32-5260, 32-5261, 32-5061(b), 32-5061, 24-5144, 32-6065
As Passed by Both House and Senate -- Unofficial: 24-1535, 24-5144, 32-6065, 32-5252, 32-5253, 32-5260
As Enacted: 24-1535, 24-5144, 32-6065, 32-5252, 32-5253, 32-5260