Tax Fairness Ad Hoc Committee — Burlington, VT
Date: 2026-03-30
Time: 12:00

City Council - Tax Fairness Ad Hoc Committee

 Monday, March 30, 2026, 12:00 PM, Sharon Bushor Conference Room, Ground Floor,
 City Hall OR remotely via Zoom

Zoom Info: https://zoom.us/j/99773581882
Webinar ID: 997 7358 1882




1. Agenda
  Subject 1.1. Motion to amend/adopt agenda
  Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026, 12:00 PM,
 Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely via Zoom


  Category 1. Agenda

  Department Department of Finance and Administration


  Type Action
 Procedural


  Recommended Action Motion to adopt agenda.

2. Public Forum
  Subject 2.1. PUBLIC FORUM - Verbal Comments
  Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026, 12:00 PM,
 Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely via Zoom
  Category 2. Public Forum
  Department Department of Finance and Administration


  Type Action
 Procedural



3. Summary from Mayor's Tax Fairness Working Group
  Subject 3.1. Summary from Mayor's Tax Fairness Working Group
  Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026, 12:00 PM,
 Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely via Zoom


  Category 3. Summary from Mayor's Tax Fairness Working Group

  Department Department of Finance and Administration


  Type Information


  Recommended Action

4. Discussion on Committee Priorities
  Subject 4.1. What initiative(s) does the Committee want to focus on?
  Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026, 12:00 PM,
 Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely via Zoom


  Category 4. Discussion on Committee Priorities

  Department Department of Finance and Administration


  Type Discussion


  Recommended Action

  Subject 4.2. What additional information does the Committee need?
  Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026, 12:00 PM,
 Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely via Zoom


  Category 4. Discussion on Committee Priorities

  Department Department of Finance and Administration


  Type Discussion


  Recommended Action

5. Scheduling
  Subject 5.1. Scheduling for future meetings.
  Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026, 12:00 PM,
 Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely via Zoom


  Category 5. Scheduling

  Department Department of Finance and Administration


  Type Discussion


  Recommended Action

6. Adjournment
Subject 6.1. Motion to adjourn
Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026, 12:00 PM,
 Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely via Zoom


Category 6. Adjournment

Department Department of Finance and Administration


Type Action
 Procedural


Recommended Action Motion to adjourn.

City Council - Tax Fairness Ad Hoc Committee

 Monday, March 30, 2026, 12:00 PM, Sharon Bushor Conference Room, Ground Floor,
 City Hall OR remotely via Zoom

Zoom Info: https://zoom.us/j/99773581882
Webinar ID: 997 7358 1882




1. Agenda
  Subject 1.1. Motion to amend/adopt agenda
  Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026, 12:00 PM,
 Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely via Zoom


  Category 1. Agenda

  Department Department of Finance and Administration


  Type Action
 Procedural


  Recommended Action Motion to adopt agenda.

2. Public Forum
  Subject 2.1. PUBLIC FORUM - Verbal Comments
  Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026, 12:00 PM,
 Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely via Zoom
  Category 2. Public Forum
  Department Department of Finance and Administration


  Type Action
 Procedural



3. Summary from Mayor's Tax Fairness Working Group
  Subject 3.1. Summary from Mayor's Tax Fairness Working Group




 Page 1 of 14
  Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026, 12:00 PM,
 Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely via Zoom


  Category 3. Summary from Mayor's Tax Fairness Working Group

  Department Department of Finance and Administration


  Type Information


  Recommended Action

4. Discussion on Committee Priorities
  Subject 4.1. What initiative(s) does the Committee want to focus on?
  Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026, 12:00 PM,
 Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely via Zoom


  Category 4. Discussion on Committee Priorities

  Department Department of Finance and Administration


  Type Discussion


  Recommended Action

  Subject 4.2. What additional information does the Committee need?
  Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026, 12:00 PM,
 Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely via Zoom


  Category 4. Discussion on Committee Priorities

  Department Department of Finance and Administration


  Type Discussion


  Recommended Action

5. Scheduling
  Subject 5.1. Scheduling for future meetings.
  Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026, 12:00 PM,
 Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely via Zoom


  Category 5. Scheduling

  Department Department of Finance and Administration


  Type Discussion


  Recommended Action

6. Adjournment


 Page 2 of 14
Subject 6.1. Motion to adjourn
Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026, 12:00 PM,
 Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely via Zoom


Category 6. Adjournment

Department Department of Finance and Administration


Type Action
 Procedural


Recommended Action Motion to adjourn.




 Page 3 of 14
Tax Fairness Working Group Review
MARCH 30, 2026




 Page 4 of 14
Overview
- The Tax Fairness Working Group convened in late January 2025
- The group met eight times from January through August
- Produced a written report with five recommendations with varying levels of support

 Homestead exemption
 10 support, 2 support further engagement and research
 Splinter tax simplification
 8 support, 4 support further research and engagement
 Tax rate by classification
 8 support, 4 support further research and engagement
 Municipal property transfer tax
 7 support, 5 support further research and engagement
 Municipal Income based credit and rental rebate
 4 support, 5 support further research and engagement, 3 do not support



 Page 5 of 14
Tax Fairness Working Group Scope + Objectives
The Mayor's Tax Fairness Working Group will provide analysis + recommendations
to the Mayor for how the City of Burlington can create a more equitable tax system.
 Offer recommendations for creating a fairer tax system to make our tax system more
  1 equitable among all taxpayers, more affordable for low and moderately incomed people,
 and more sustainable revenue generating system with clear steps for actualization.

 Identify problems with our current tax system and identify goals for a more equitable
  2 tax system.

  3 Review relevant financial data.

 Provide analysis for how any recommended changes would affect different
  4 categories of residents (homeowners and renters; different income levels) and
 commercial property owners

 Provide analysis on budgetary impacts of any recommended changes, both short-
  5 term and longer-term


 Page 6 of 14
 Tax Fairness Working Group Members + Staff

Group Members: City Staff:
• Mark Barlow, City Councilor, North District • Bradley Kukenberger, Director of Finance,
• Joe Kane, City Councilor, Ward 3 Clerk/Treasurer’s Office

• Karen Paul, Former City Council President, Ward 6 • Erin Jacobsen, Chief of Staff, Mayor’s Office
• Steph Yu, Community Member • Erik Ramakrishnan, Assistant City Attorney
• Emily Eley, Community Member • Joe Turner, City Assessor
• Missa Aloisi, Community Member • Nancy Stetson, Senior Policy and Data
 Analyst, Innovation and Technology
• Pacifique Nsengiyumva, Community Member
• Gil Livingston, Community Member




 Page 7 of 14
Meeting Structure
Meeting #1, January 30: Meeting #5, May 29:
Overview of Scope and Vermont Tax Exploration of specific proposals
System
 Meeting #6, June 26:
Meeting #2, February 19:
 Burlington income data from state,
Comparison of Tax Systems and Reforms report plan
Meeting #3, March 27: Meeting #7, Aug 14:
Goals for Fairness, Overview of Assessment Report review and feedback
Process, Modeled Tax Reform Options
 Meeting #8, Sept 10:
Meeting #4, May 1:
 Final review of report
Discussion of Reform Proposals




 Page 8 of 14
 Impact Dashboard
A dashbaord was built
to approximately
explore the impact of
possible reforms on
actual Burlington
properties.

Link Here




 Page 9 of 14
Reforms Recommended
 Exemptions, homestead and universal
 • An exemption reduces a property’s value by some amount
 • The committee discussed both an exemption limited to homestead
 properties or applied to all properties in Burlington, but recommended
 limiting the exemption to homestead properties
 • The committee focused an exemption of $30 - $50k, though larger
 exemptions were discussed.
 • Common in other jurisdictions

 Splinter tax simplification
 • Reduce the number of splinter tax rates
 • Allow inflation adjustment for revenue neutral rates
 • Possibility of altering the order of budget approval and rate setting to
 match other Vermont towns



 Page 10 of 14
Reforms Recommended
 Classification by Property Type
 • Tax rate varies based on a characteristic of the property.
 • The City currently uses this method to tax commercial
 properties 20% more than residential.
 • The committee discussed creating multiple categories at
 various rates, or taxing second homes at a higher rate
 • Tax rates based on classifications are fairly common in other
 jurisdictions.

 Property Transfer Tax
 • Impose an additional tax upon the sale of property, in addition
 to the existing state property transfer tax




 Page 11 of 14
Reforms Recommended


 Municipal Property Tax Based on Income
 • Current state system reduces education property taxes up to an
 annual income of $115k, municipal taxes up to an annual income of
 up to $47k
 • Committee discussed the possibility of increasing the subsidy on
 municipal property taxes to higher levels of income
 • During the course of the committee, the state legislature passed
 Act 73, which would change this system to income-based
 exemptions
 • Committee discussion focused on feasibility and city capacity,
 possibility of aligning with state




 Page 12 of 14
Other Reforms Discussed
 Municipal Income Tax
 •  Replace or augment the municipal property tax with an income tax
 •  Discussion focused on implementation challenges at the city level
 •  A few jurisdictions in the country have municipal income taxes

 Tax Rate by Value Level
 • Sets a lower tax rate for low value properties and a higher rate for higher
 value properties
 • Creates a cliff where a property directly below the cutoff receives the
 largest tax reduction

 Land value tax
 •  Splits the tax rate into a lower, or zero, rate on the value of buildings while
 increasing the rate on the value of the land
 •  This tax structure creates an incentive to develop underused properties.
 •  Rarely implemented in other jurisdictions.


 Page 13 of 14
Page 14 of 14

BURLINGTON CITY COUNCIL - TAX FAIRNESS AD HOC COMMITTEE
 SHARON BUSHOR CONFERENCE ROOM, GROUND FLOOR, CITY HALL OR
 REMOTELY VIA ZOOM
 MINUTES OF MEETING
 March 30, 2026




1. Call to Order
1. Call to Order
Members Present:
- Chair Councilor Ben Traverse
- Councilor Buddy Singh
- Councilor Carter Neubieser
- Councilor-Elect Laura Sanchez-Parkinson
- Deputy Chief of Staff Jen Monroe Zakaras

Staff Present:
- Nancy Stetson

Public Participants:
- Jonathan Chappel-Sokel

Chair Councilor Ben Traverse called the meeting to order at 12:06 PM.

2. Agenda
2. Agenda

Subject 2.1. Motion to amend/adopt agenda
Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026,
 12:00 PM, Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely
 via Zoom


Category 2. Agenda

Department Department of Finance and Administration


Type Action
 Procedural


Recommended Action Motion to adopt agenda.
2.1. Motion to amend/adopt agenda
Councilor Buddy Singh moved to approve the agenda.
Seconded by Councilor Carter Neubieser.
Vote: Approved unanimously.
3. Public Forum
3. Public Forum

Subject 3.1. PUBLIC FORUM - Verbal Comments
Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026,
 12:00 PM, Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely
 via Zoom
Category 3. Public Forum
Department Department of Finance and Administration


Type Action
 Procedural


3.1. PUBLIC FORUM - Verbal Comments
The public forum was opened at 12:08 PM.

 Jonathan Chappel-Sokel (Board of Assessors, resident member) provided comments:
 - Emphasized that tax fairness requires equitable property assessments.
 - Urged strengthening the City Assessor’s Office, including hiring a qualified assessor.
 - Expressed appreciation for the bipartisan composition of the committee and encouraged nonpartisan
solutions.

No additional public comments were made.
Public forum was closed.


4. Summary from Mayor's Tax Fairness Working Group
4. Summary from Mayor's Tax Fairness Working Group

Subject 4.1. Summary from Mayor's Tax Fairness Working Group
Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026,
 12:00 PM, Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely
 via Zoom


Category 4. Summary from Mayor's Tax Fairness Working Group

Department Department of Finance and Administration


Type Information


Recommended Action

4.1. Summary from Mayor's Tax Fairness Working Group
Nancy Stetson presented an overview of the Mayor’s Tax Fairness Working Group.

Key Points:
- The working group met 8 times and produced a report with five primary recommendations.
- Recommendations were developed through a voting process: support, oppose, or request further study.
- The group was directed to propose revenue-neutral reforms.

Major Recommendations:
1. Homestead Exemption ($30,000–$50,000 range)
2. Simplification of “Splinter Taxes”
3. Property Classification Adjustments
4. Municipal Property Transfer Tax
5. Income-Based Municipal Tax Adjustments

Additional Concepts Discussed:
- Municipal income tax
- Value-based tiered property tax rates
- Land value tax
- Affordable housing incentives



5. Discussion on Committee Priorities
5. Discussion on Committee Priorities

Subject 5.1. What initiative(s) does the Committee want to focus on?
Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026,
 12:00 PM, Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely
 via Zoom


Category 5. Discussion on Committee Priorities

Department Department of Finance and Administration


Type Discussion


Recommended Action

5.1. What initiative(s) does the Committee want to focus on?
Key themes:
 - Potential charter change required for reforms; August deadline for Council action.
 - Interest in further exploring the homestead exemption.
 - Interest in second home classification and taxation.
 - Recognition that property tax changes may not directly reduce rents.
 - Exploration of dedicated revenue streams for housing, including transfer taxes and tourism-related taxes.


Subject 5.2. What additional information does the Committee need?
Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026,
 12:00 PM, Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely
 via Zoom


Category 5. Discussion on Committee Priorities

Department Department of Finance and Administration


Type Discussion


Recommended Action

5.2. What additional information does the Committee need?
Next Steps
 - Further analysis of homestead exemption options.
 - Explore feasibility of second home taxation.
 - Identify additional data needs.
 - Evaluate proposals within timeline constraints.
6. Scheduling
6. Scheduling

Subject 6.1. Scheduling for future meetings.
Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026,
 12:00 PM, Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely
 via Zoom


Category 6. Scheduling

Department Department of Finance and Administration


Type Discussion


Recommended Action

6.1. Scheduling for future meetings.


7. Adjournment
7. Adjournment

Subject 7.1. Motion to adjourn
Meeting March 30, 2026 - Tax Fairness Ad Hoc Committee - Monday, March 30, 2026,
 12:00 PM, Sharon Bushor Conference Room, Ground Floor, City Hall OR remotely
 via Zoom


Category 7. Adjournment

Department Department of Finance and Administration


Type Action
 Procedural


Recommended Action Motion to adjourn.
7.1. Motion to adjourn
Meeting adjourned following discussion of next steps.