Vermont 2023-2024 Regular Session

Vermont House Bill H0629

Introduced
1/4/24  
Refer
1/4/24  
Engrossed
2/29/24  
Refer
3/12/24  
Refer
3/13/24  
Report Pass
4/12/24  
Refer
4/12/24  
Report Pass
4/17/24  
Report Pass
4/17/24  
Report Pass
4/18/24  
Report Pass
4/18/24  
Enrolled
5/7/24  

Caption

An act relating to changes to property tax abatement and tax sales

Impact

The proposed changes under H0629 modify existing legislation concerning property tax collections, including enhancing the notice requirements for tax sales, which now mandate that municipalities provide comprehensive information to delinquent taxpayers. Municipalities are required to offer reasonable repayment plans before embarking on tax sales, thus giving delinquent taxpayers a fair opportunity to manage their debts. This shift is designed to ensure that municipalities can still recover lost revenue while providing safeguards for property owners to retain their properties even in cases of unpaid taxes.

Summary

House Bill H0629 addresses significant modifications to property tax abatement processes and the management of tax sales within Vermont. The bill aims to create a more equitable framework for both municipalities and delinquent taxpayers by refining how tax abatements operate and detailing procedures for tax sales. Key provisions include the establishment of a working group tasked with assessing and recommending adjustments to the existing tax sale processes, emphasizing the balance between fairness for taxpayers and the fiscal needs of municipalities.

Sentiment

The reception for H0629 has been varied, with supporters highlighting its potential to protect vulnerable taxpayers and prevent the undue loss of property due to tax-related issues. Proponents argue that these regulations will result in a fairer taxation system. Conversely, some opposition exists, centered around concerns that such changes may complicate the tax collection process for municipalities, potentially leading to reduced revenue and increased administrative burdens.

Contention

Notable points of contention revolve around the implications of the new requirements for repayment plans and notification processes. Critics fear this could lead to situations where municipalities cannot efficiently recover tax debts due to prolonged negotiation periods with delinquent taxpayers. Furthermore, there is apprehension regarding the adequacy of protections for municipalities in the face of declining revenues, as the operational costs associated with implementing these new measures may place a further strain on local budgets.

Companion Bills

No companion bills found.

Previously Filed As

VT H0135

An act relating to administrative and policy changes to Vermont tax laws and extending reimbursement to municipalities for tax abatement due to flooding

VT H0887

An act relating to homestead property tax yields, nonhomestead rates, and policy changes to education finance and taxation

VT H0471

An act relating to technical and administrative changes to Vermont’s tax laws

VT H0546

An act relating to administrative and policy changes to tax laws

VT H0153

An act relating to Vermont tax incentives

VT S0160

An act relating to State education property taxes and flood-related damage

VT H0657

An act relating to the modernization of Vermont’s communications taxes and fees

VT H0541

An act relating to State education property taxes and flood-related damage

VT H0177

An act relating to income-based education funding

VT H0641

An act relating to authorizing boards of abatement to hear like cases as a class

Similar Bills

OR SB1526

Relating to changes to certain Oregon tax laws; prescribing an effective date.

OR HB2031

Relating to a property value appeals board.

MA H2907

Relative to providing better notices and protections in the process for collecting delinquent property taxes

MA S2802

Site Information & Links

MA H4791

Relative to municipal tax lien procedures and protections for property owners in the Commonwealth

MA H4801

Relative to municipal tax lien procedures and protections for property owners in the Commonwealth

MA H4624

Relative to municipal tax lien procedures and protections for property owners in the Commonwealth

LA HB573

Provides for the administration, review, and adjudication of ad valorem tax assessments (EN SEE FISC NOTE SG EX See Note)