Board of Abatement – Calais, Vermont

The Board of Abatement (BOA) is a quasi-judicial board comprised of all Calais Selectboard members, all Listers, all Justices of the Peace, the Town Clerk and Town Treasurer. This group oversees the statutory process of relieving the burden of taxes, penalties, and interest for taxpayers who face extraordinary circumstances.

The Calais Board of Abatement Application and Rules of Procedure is the required form for all applicants and provides more information specific to the Calais abatement process.

The Calais Financial Disclosure Form is for anyone applying based on financial difficulty. It is a key part of the board being able to make the appropriate decision.

About Abatement is a document from the State of Vermont about the abatement process and the expectations for a board.

If you are unable to pay your taxes in full due to the following circumstances, you may apply for a hearing with the Board:

homeowner has died insolvent;
homeowner has moved from the state;
homeowner is unable to pay their taxes, interest, and collection fees;
a clear or obvious error or a mistake of the listers;
real or personal property was lost or destroyed during the tax year;
the exemption amount available under 32 V.S.A. § 3802(11) to persons otherwise eligible for exemption who file a claim on or after May 1 but before October 1 due to the claimant’s sickness or disability or other good cause as determined by the board of abatement; but that exemption amount shall be reduced by 20 percent of the total exemption for each month or portion of a month the claim is late filed.
taxes are for a mobile home moved from the town during the tax year as a result of a change in use of the mobile home park land or parts thereof, or closure of the mobile home park in which the mobile home was sited, pursuant to 10 V.S.A. § 6237.

If you believe your property was improperly assessed, that is not a matter for the Board of Abatement. Please contact the Board of Civil Authority if you have further questions about inaccurate property assessment.

Recordings of Board of Abatement Meetings: