Tax Abatement Committee — Burlington, VT
Date: 2025-10-03
Time: 09:00

City Council - Tax Abatement Committee

Friday, October 3, 2025, 9:00 AM, Sharon Bushor Conference Room, Ground Floor, City
 Hall


Join the Teams meeting now
Meeting ID: 271 424 976 947
Passcode: Tv7Nc6oP

1. Agenda
 1.1. Motion to amend/adopt agenda

2. Public Forum
 Subject 2.1. PUBLIC FORUM - Verbal Comments
 Meeting October 3, 2025 - Tax Abatement Committee - Friday, October 3, 2025, 9:00 AM,
 Sharon Bushor Conference Room, Ground Floor, City Hall
 Category 2. Public Forum
 Department


 Type

3. Organization Discussion Overview
 Subject 3.1. Discussion of Hearing and Process Procedures
 Meeting October 3, 2025 - Tax Abatement Committee - Friday, October 3, 2025, 9:00 AM,
 Sharon Bushor Conference Room, Ground Floor, City Hall


 Category 3. Organization Discussion Overview

 Department Assessor's Office


 Type

 Recommended Action

4. Adjournment
 Subject 4.1. Motion to adjourn
Meeting October 3, 2025 - Tax Abatement Committee - Friday, October 3, 2025, 9:00 AM,
 Sharon Bushor Conference Room, Ground Floor, City Hall


Category 4. Adjournment

Department Council and Board


Type

Recommended Action

City Council - Tax Abatement Committee

Friday, October 3, 2025, 9:00 AM, Sharon Bushor Conference Room, Ground Floor, City
 Hall


Join the Teams meeting now
Meeting ID: 271 424 976 947
Passcode: Tv7Nc6oP

1. Agenda
 1.1. Motion to amend/adopt agenda

2. Public Forum
 Subject 2.1. PUBLIC FORUM - Verbal Comments
 Meeting October 3, 2025 - Tax Abatement Committee - Friday, October 3, 2025, 9:00 AM,
 Sharon Bushor Conference Room, Ground Floor, City Hall
 Category 2. Public Forum
 Department


 Type

3. Organization Discussion Overview
 Subject 3.1. Discussion of Hearing and Process Procedures
 Meeting October 3, 2025 - Tax Abatement Committee - Friday, October 3, 2025, 9:00 AM,
 Sharon Bushor Conference Room, Ground Floor, City Hall


 Category 3. Organization Discussion Overview

 Department Assessor's Office


 Type

 Recommended Action

4. Adjournment
 Subject 4.1. Motion to adjourn




 Page 1 of 13
Meeting October 3, 2025 - Tax Abatement Committee - Friday, October 3, 2025, 9:00 AM,
 Sharon Bushor Conference Room, Ground Floor, City Hall


Category 4. Adjournment

Department Council and Board


Type

Recommended Action




 Page 2 of 13
BOARD OF ABATEMENT
ORGANIZATION
BURLINGTON VT




 Page 3 of 13
FUNCTION AND AUTHORITY

Authority = 24 VSA § 1533 - 1537


Function:
“Abatement is the statutory process for relieving taxpayers from the burden
of property taxes, penalty and interest when the law authorizes abatement
and when the board, in its discretion, agrees what the request is reasonable
and proper.”




 Page 4 of 13
WHAT TAX ABATEMENT IS NOT

A substitute for the tax appeal process
  -Abatement concerns what is owed- the tax itself- not the value of property




 Page 5 of 13
WHAT CAN BE ABATED

• Taxes
• Water and sewer charges
• Charges or fees for utilities or services
• Interest and penalties
• Collection fees

*Interest and penalties are automatically removed if
taxes are abated




 Page 6 of 13
STATUTORY GROUNDS FOR ABATEMENT

• Illegal

• Can not be collected

• Manifestly unjust




 Page 7 of 13
EXAMPLES OF POSSIBLE ABATEMENTS

• Taxes of persons who have died insolvent
• Taxes of persons who have removed from the state
• Taxes of persons who are unable to pay their taxes, interest or collection fees
• Taxes in which there is a clear or obvious error or a mistake of the assessor
• Taxes upon real or personal property lost or destroyed during the tax year
• Certain persons eligible for veterans tax exemption
• Sewer, water, utility or serves charges caused by circumstances that were difficult to
 foresee




 Page 8 of 13
OTHER ABATEMENT FACTS

• The board’s abatement of an amount of tax or charge automatically
  abates any uncollected interest and fees relating to that amount

• If the board grants an abatement on taxes already paid, it has the
  choice of either ordering a refund or a credit against the tax for the
  ensuing year or years

• There is no limit for how far back in time an abatement can go




 Page 9 of 13
THE HEARINGS

• Notice
• Orderly proceedings
• Opportunity to present and confront evidence
• Properly manage evidence
• Avoid/manage ethical dilemmas



 *Abatement hearings are subject to open meeting law




 Page 10 of 13
THE COMMITTEE CHAIR
• Open the hearing, stating the name of the taxpayer, property location and
  parcel ID number
• Ask the taxpayer and witness to take the oath
• Request board members to disclose any conflict of interest
• Ask the taxpayer if they have any questions about how the hearing will
  proceed
• Ask the taxpayer if to identify the statutory abatement category the abatement
  is being made under
• Allow the taxpayer to present any evidence
• Invite questions from the board
• Set future meeting date and close the hearing




 Page 11 of 13
DELIBERATING

• Deliberations can be either public or private

• In the past a deliberative session is entered into at the close of
  the hearing




 Page 12 of 13
THINGS TO CONSIDER
Hearings are not adversarial:
It is not us vs. them. Often city staff would prefer the applicant to receive the
abatement although lack the statutory authority to do so.

Prepare before the hearing:
Please review the applicant’s request forms and any evidence they have
submitted. Submit any questions to city staff at least two days before the
hearing. City staff will be at the hearing but may not be able to answer
complex questions that require time and research. Please ask questions
beforehand.




 Page 13 of 13

Tax Abatement Committee
 Friday, October, 3, 2025, 9:00 a.m.
 Sharon Bushor Conference Rm

 Minutes of the Organizational Meeting

Committee Members: Councilors Joe Kane (JK) Chair; Buddy Singh (BS), Evan Litwin (EL)

Others Present: Erik Ramakrishnan (ER), City Attorney’s Office; Joseph Turner (JT), City
Assessor; Kenneth Nosek (KN), Committee Administrator-City Assessor’s Office; Traci Isham
(TI); Stephen Schoeffel

At 9:01 a.m. City Assessor, Joseph Turner commenced the hearing.

Introductions made of Committee and Staff members for committee. Petitioner sworn in.

 1. Organization Discussion Overview

 Subject 3.1 Discussion of Hearing and Process Procedures
 Meeting October 3, 2026 – Tax Abatement Organization Meeting Agenda – 9:00 AM Sharon Bushor
 Conference Room, Ground Floor City Hall

 Category 3. Organization Discussion Overview

 Department City Attorney / Assessor


Committee heard PowerPoint presentation by City Assessor on points to consider and statutory
process for holding tax abatements. City Assistant Attorney, Erik Ramakrishnan added legal
points of process to consider. Discussion of general topics of staff involvement in process in both
Office of the Assessor and Treasurer’s team.



 2. Adjournment


 Subject Motion to Adjourn
 Meeting October 3, 2026 – Tax Abatement Organization Meeting Agenda – 9:00 AM Sharon Bushor
 Conference Room, Ground Floor City Hall

 Category 4. Set hearing date/ Adjournment

 Department Council and Board

Decision made to hold two hearings to split work for councilors. Dates and times of the next two
hearing will be November 4 (Tuesday) & November 12 (Wednesday) both beginning at 5:30
p.m.

Closed meeting at 9:52 a.m.