Board of Abatement of Taxes — Burlington, VT
Date: 2025-12-01
Time: 19:00

Full Board of Abatement of Taxes

 Monday, December 1, 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd
 Floor

Join from PC, Mac, iPad, or Android:
https://zoom.us/j/93172947248
Phone one-tap:
+16469313860, 93172947248# US
Join via audio:
+1 646 931 3860 US
Webinar ID: 931 7294 7248
International numbers available: https://zoom.us/u/abGAxHYJZ


**CCTV link: https://www.youtube.com/playlist?list=PLljLFn4BZd2PwCge7lNoKug676jIf_iUA **




1. Agenda
  Subject 1.1. Motion to adopt agenda
  Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1,
 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


  Category 1. Agenda

  Department Council and Board


  Type Action
 Procedural


  Recommended Action Motion to adopt agenda

2. Consent Agenda
  Subject 2.1. Motion to adopt the consent agenda and take the actions indicated
  Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1,
 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


  Category 2. Consent Agenda
  Department Council and Board


  Type Action (Consent)
 Procedural


  Recommended Action Motion to adopt the consent agenda and take the actions indicated

  Subject 2.2. Notice City Of Burlington Full Board Of Abatement Of Taxes - DFA
  Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1,
 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


  Category 2. Consent Agenda

  Department Department of Finance and Administration


  Type Action (Consent)
 Communication
 Information


  Recommended Action waive the reading, accept the communication and place it on file

  Subject 2.3. Request for Abatement of Taxes: Greater Burlington YMCA, Daniel Smith,
 President & CEO, 286 College Street, 050-1-082-000
  Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1,
 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


  Category 2. Consent Agenda

  Department Assessor's Office


  Type Action (Consent)


  Recommended Action the committee recommends denial of the request

  Subject 2.4. Request for Abatement of Taxes: Michael Keppler, 11 Tallwood Lane, 033-
 1-056-000
  Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1,
 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


  Category 2. Consent Agenda

  Department Assessor's Office


  Type Action (Consent)


  Recommended Action the committee recommends denying the abatement request

3. Deliberative Agenda
  Subject 3.1. Request for Abatement of Taxes: Helen R. Weltman, 109 Northshore Drive,
 021-2-211-109
  Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1,
 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor
 Category 3. Deliberative Agenda

 Department Assessor's Office


 Type Action


 Recommended Action the committee recommends granting the abatement request, in the amount of $80.36

4. Adjournment
 Subject 4.1. Motion to adjourn
 Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1,
 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


 Category 4. Adjournment

 Department Council and Board


 Type Action
 Procedural


 Recommended Action Motion to adjourn

Full Board of Abatement of Taxes

 Monday, December 1, 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd
 Floor

Join from PC, Mac, iPad, or Android:
https://zoom.us/j/93172947248
Phone one-tap:
+16469313860, 93172947248# US
Join via audio:
+1 646 931 3860 US
Webinar ID: 931 7294 7248
International numbers available: https://zoom.us/u/abGAxHYJZ


**CCTV link: https://www.youtube.com/playlist?list=PLljLFn4BZd2PwCge7lNoKug676jIf_iUA **




1. Agenda
  Subject 1.1. Motion to adopt agenda
  Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1,
 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


  Category 1. Agenda

  Department Council and Board


  Type Action
 Procedural


  Recommended Action Motion to adopt agenda

2. Consent Agenda
  Subject 2.1. Motion to adopt the consent agenda and take the actions indicated
  Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1,
 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


  Category 2. Consent Agenda




 Page 1 of 78
  Department Council and Board


  Type Action (Consent)
 Procedural


  Recommended Action Motion to adopt the consent agenda and take the actions indicated

  Subject 2.2. Notice City Of Burlington Full Board Of Abatement Of Taxes - DFA
  Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1,
 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


  Category 2. Consent Agenda

  Department Department of Finance and Administration


  Type Action (Consent)
 Communication
 Information


  Recommended Action waive the reading, accept the communication and place it on file

  Subject 2.3. Request for Abatement of Taxes: Greater Burlington YMCA, Daniel Smith,
 President & CEO, 286 College Street, 050-1-082-000
  Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1,
 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


  Category 2. Consent Agenda

  Department Assessor's Office


  Type Action (Consent)


  Recommended Action the committee recommends denial of the request

  Subject 2.4. Request for Abatement of Taxes: Michael Keppler, 11 Tallwood Lane, 033-
 1-056-000
  Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1,
 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


  Category 2. Consent Agenda

  Department Assessor's Office


  Type Action (Consent)


  Recommended Action the committee recommends denying the abatement request

3. Deliberative Agenda
  Subject 3.1. Request for Abatement of Taxes: Helen R. Weltman, 109 Northshore Drive,
 021-2-211-109
  Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1,
 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor




 Page 2 of 78
 Category 3. Deliberative Agenda

 Department Assessor's Office


 Type Action


 Recommended Action the committee recommends granting the abatement request, in the amount of $80.36

4. Adjournment
 Subject 4.1. Motion to adjourn
 Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1,
 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


 Category 4. Adjournment

 Department Council and Board


 Type Action
 Procedural


 Recommended Action Motion to adjourn




 Page 3 of 78
Full Board of Abatement of Taxes, December 1, 2025


 NOTICE
 CITY OF BURLINGTON
 FULL BOARD OF
 ABATEMENT OF
 TAXES

The Full Board of Abatement of Taxes of the City of
Burlington will meet in Contois Auditorium and via
ZOOM: https://zoom.us/j/93172947248 on Monday,
December 1, 2025* to hear and act upon the request
for abatement of taxes and/or penalties from:

Helen R. Weltman
109 Northshore Drive
021-2-211-109

Greater Burlington YMCA
Daniel Smith, President & CEO
286 College Street
050-1-082-000

Michael Keppler
11 Tallwood Lane
033-1-056-000

*The City Council Meeting usually begins at 6:00 p.m.
The Full Board of Abatement of Taxes Meeting is part
of this agenda, no set start time.




 Page 4 of 78
 City of Burlington Tax Abatement Committee
 In re Abatement Application of Daniel Smith,
 President & Chief Executive Officer, on Behalf of
  the Greater Burlington Young Men’s Christian Association, Inc.
 Heard before the Committee on November 4, 2025

The applicant owns real property located at 286 College Street. The
applicant purchased the property on or about May 6, 2025. The applicant
seeks abatement of taxes for the fiscal year running from July 1, 2025, to
June 30, 2026, on the basis that the property’s use is for an exempt
purpose, but the property is nonetheless considered taxable for the entire
fiscal year because it was taxable on April 1, 2025. (See 32 V.S.A. § 3651.)
The total amount sought to be abated is $19,056.59.

The criteria for abatement under Section 42 of the City’s Charter include
that the taxes are illegal, cannot be collected (e.g., because the taxpayer is
unable to pay), or their collection is manifestly unjust. The applicant has
not produced any evidence that the taxes are illegal or cannot be collected,
so the question is whether they are manifestly unjust.

As a matter of administrative convenience, the general rule in Vermont is
that taxes are assessed as of April 1 each year. That this rule frequently
produces anomalous results for property owners in the year of purchase
does not, in itself, make its application manifestly unjust. In support of
the abatement request, the applicant indicated at the hearing that it
considers itself an important community partner. The committee very
much agrees with this assertion, but again, the standard is manifest
injustice. The committee believes that it is important to apply the state’s
tax rules uniformly, without favoritism as to the identity of the taxpayer.

Therefore, consistent with similar prior decisions of the committee, the
committee recommends denial of the request.

 /s/ Joe Kane, Chairperson

 /s/ Ranjit “Buddy” Singh

 /s/ Evan Litwin




 Page 5 of 78
Page 6 of 78
Page 7 of 78
Page 8 of 78
Page 9 of 78
Page 10 of 78
Page 11 of 78
Page 12 of 78
Page 13 of 78
Page 14 of 78
Page 15 of 78
Page 16 of 78
Page 17 of 78
Page 18 of 78
Page 19 of 78
Page 20 of 78
Page 21 of 78
Page 22 of 78
Page 23 of 78
Page 24 of 78
 City of Burlington Tax Abatement Committee
 In re Abatement Application of Michael Keppler
 Heard before the Committee on November 12, 2025

The committee recommends denying the abatement request.

The applicant owes outstanding taxes, penalties, and interest in the total
amount of $38,963.83, for Fiscal Years 2023 to 2026 for his owner-
occupied residence located at 11 Tallwood Lane. According to the
applicant, he fell behind in his property tax payments for medical reasons.
Recently, he began receiving Supplemental Security Income and has
qualified for a property tax credit from the State of Vermont toward his
education taxes, commonly referred to as a “pre-bate”. Based on this, the
applicant represented to the committee that he has means to stay current
on his property taxes going forward, but that he lacks means to pay past
due amounts.

The standard for granting an abatement request is that the taxes owed are
illegal, cannot be collected, or are manifestly unjust.

The committee believes the taxes owed to be legal, and the applicant has
provided no argument or evidence to the contrary.

With regard to collectability of the taxes, the City cannot initiate a tax sale
without first seeking to negotiate a repayment plan pursuant to 32 V.S.A.
§ 5252(c). The applicant provided no substantial evidence that he has
attempted to negotiate a repayment plan or that he is entirely incapable of
making payments pursuant to a reasonable plan to be negotiated with the
City.

Finally, imposition and collection of the taxes owed is not manifestly
unjust. While the committee members are sympathetic to the applicant’s
medical condition, it appears that he delayed pursuing options sooner that
could have avoided all or part of the present delinquency.

 /s/ Joe Kane, Chairperson

 /s/ Ranjit “Buddy” Singh

 /s/ Evan Litwin




 Page 25 of 78
Page 26 of 78
Page 27 of 78
Page 28 of 78
Page 29 of 78
Page 30 of 78
Page 31 of 78
Page 32 of 78
Page 33 of 78
Page 34 of 78
Page 35 of 78
Page 36 of 78
Page 37 of 78
Page 38 of 78
Page 39 of 78
Page 40 of 78
Page 41 of 78
Page 42 of 78
Page 43 of 78
Page 44 of 78
Page 45 of 78
Page 46 of 78
Page 47 of 78
Page 48 of 78
Page 49 of 78
Page 50 of 78
Page 51 of 78
Page 52 of 78
Page 53 of 78
Page 54 of 78
Page 55 of 78
Page 56 of 78
Page 57 of 78
Page 58 of 78
Page 59 of 78
Page 60 of 78
 City of Burlington Tax Abatement Committee
 In re Abatement Application of Helen R. Weltman
 Heard before the Committee on November 4, 2025

The committee recommends granting the abatement request, in the
amount of $80.36.

The applicant is a 94-year-old senior citizen and long-term resident of the
City who has a history of paying her taxes timely, or even early. However,
she paid her March 12, 2025 tax bill on March 31, 2025, and accordingly
was charged $80.36 in late fees, which she has now paid.

According to the applicant, she was ill with influenza around the time the
taxes were due. This assertion is supported with a note from her
physician, Dr. Megan P. Malgeri. She forgot about making the payment
because she was recovering from a difficult illness, and she lacked online
access or a means of payment while sick.

While the committee is generally not amenable to waiving late fees for
payments missed due to life circumstances, the circumstances here are
unusual given the age of the applicant, the fact of her illness as supported
by a doctor’s note, her history of timely payment, and the fact that she
promptly paid the amount due with penalties upon realizing that payment
was late.

The committee will not be inclined to grant similar abatement requests to
the same taxpayer, so that the applicant is encouraged to explore
automatic payment options. But on this occasion, the committee
considers the late payment charges manifestly unjust.

 /s/ Ranjit “Buddy” Singh

 /s/ Evan Litwin




 Page 61 of 78
Page 62 of 78
Page 63 of 78
Page 64 of 78
Page 65 of 78
Page 66 of 78
Page 67 of 78
Page 68 of 78
Page 69 of 78
Page 70 of 78
Page 71 of 78
Page 72 of 78
Page 73 of 78
Page 74 of 78
Page 75 of 78
Page 76 of 78
Page 77 of 78
Page 78 of 78

BURLINGTON FULL BOARD OF ABATEMENT OF TAXES
 CONTOIS AUDITORIUM, 149 CHURCH STREET, 2ND FLOOR
 MINUTES OF MEETING
 December 1, 2025




1. Agenda
1. Agenda
City Council President Traverse recessed the Regular City Council Meeting at 7:03 pm and convened the Full
Board of Abatement of Taxes Meeting at 7:03 pm.
Members present: Councilors Barlow, Bergman, Broderick, Carpenter, Grant, Kane, Litwin, McKnight,
Schachter, Singh, City Council President Traverse and Mayor Mulvaney-Stanak (all in person): Councilor
Neubieser (online)
Others present: City Attorney Brown, Assistant City Attorney Ramakrishnan, COS Jacobsen and Lori Olberg

Subject 1.1. Motion to adopt agenda
Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday,
 December 1, 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


Category 1. Agenda

Department Council and Board


Type Action
 Procedural


Recommended Action Motion to adopt agenda
1.1. Motion to adopt agenda


2. Consent Agenda
2. Consent Agenda
Motion made by Councilor Kane, seconded by Councilor Litwin, to adopt the consent agenda and take the
actions indicated.
Motion passed unanimously.
Councilor Bergman was not at the table to vote.

Subject 2.1. Motion to adopt the consent agenda and take the actions indicated
Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday,
 December 1, 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


Category 2. Consent Agenda

Department Council and Board
Type Action (Consent)
 Procedural


Recommended Action Motion to adopt the consent agenda and take the actions indicated
2.1. Motion to adopt the consent agenda and take the actions indicated


Subject 2.2. Notice City Of Burlington Full Board Of Abatement Of Taxes - DFA
Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday,
 December 1, 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


Category 2. Consent Agenda

Department Department of Finance and Administration


Type Action (Consent)
 Communication
 Information


Recommended Action waive the reading, accept the communication and place it on file
2.2. Notice City Of Burlington Full Board Of Abatement Of Taxes - DFA


Subject 2.3. Request for Abatement of Taxes: Greater Burlington YMCA, Daniel
 Smith, President & CEO, 286 College Street, 050-1-082-000
Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday,
 December 1, 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


Category 2. Consent Agenda

Department Assessor's Office


Type Action (Consent)


Recommended Action the committee recommends denial of the request
2.3. Request for Abatement of Taxes: Greater Burlington YMCA, Daniel Smith, President & CEO, 286 College
Street, 050-1-082-000


Subject 2.4. Request for Abatement of Taxes: Michael Keppler, 11 Tallwood Lane,
 033-1-056-000
Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday,
 December 1, 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


Category 2. Consent Agenda

Department Assessor's Office


Type Action (Consent)


Recommended Action the committee recommends denying the abatement request
2.4. Request for Abatement of Taxes: Michael Keppler, 11 Tallwood Lane, 033-1-056-000


3. Deliberative Agenda
3. Deliberative Agenda
Motion made by Councilor Kane, seconded by Councilor Litwin, to approve the motion as presented. Motion
passed unanimously.
Councilor Bergman was not at the table to vote.

Subject 3.1. Request for Abatement of Taxes: Helen R. Weltman, 109 Northshore
 Drive, 021-2-211-109
Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday,
 December 1, 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


Category 3. Deliberative Agenda

Department Assessor's Office


Type Action


Recommended Action the committee recommends granting the abatement request, in the amount of
 $80.36
3.1. Request for Abatement of Taxes: Helen R. Weltman, 109 Northshore Drive, 021-2-211-109


4. Adjournment
4. Adjournment

Subject 4.1. Motion to adjourn
Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday,
 December 1, 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor


Category 4. Adjournment

Department Council and Board


Type Action
 Procedural


Recommended Action Motion to adjourn
4.1. Motion to adjourn
City Council President Traverse adjourned the meeting at 7:04 pm.