Vermont Statutes Title 32 Sec. 6065
Terms Used In Vermont Statutes Title 32 Sec. 6065
- Homestead: means a homestead as defined under subdivision 5401(7) of this title, but not under subdivision 5401(7)(G) of this title, and declared on or before October 15 in accordance with section 5410 of this title. See
- Property tax: means the amount of ad valorem taxes, exclusive of special assessments, interest, penalties, and charges for service, assessed on real property in this State used as the claimant's housesite, or that would have been assessed if the homestead had been properly declared at the time of assessment. See
- Property tax credit: means a credit of the prior tax year's statewide or municipal property tax liability or a homestead owner credit, as authorized under section 6066 of this title, as the context requires. See
- State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See
- Town: shall include city and wards or precincts therein; "selectboard members" and "board of civil authority" shall extend to and include the mayor and aldermen of cities; "trustees" shall extend to and include bailiffs of incorporated villages; and the laws applicable to the inhabitants and officers of towns shall be applicable to the inhabitants and similar officers of all municipal corporations. See
§ 6065. Forms; tables; notices
(a) In administering this chapter, the Commissioner shall provide suitable claim forms with tables of allowable claims, instructions, and worksheets for claiming a homestead property tax credit.
(b) Prior to June 1, the Commissioner shall also prepare and supply to each town in the State notices describing the homestead property tax credit, for inclusion in property tax bills. A town shall include such notice in each tax bill and notice of delinquent taxes that it mails to taxpayers who own in that town a homestead as defined in subdivision 5401(7) of this title.
(c) Notwithstanding the provisions of subsection (b) of this section, towns that use envelopes or mailers not able to accommodate notices describing the homestead tax credit may distribute such notices in an alternative manner. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 77, eff. January 1, 1999; 1999, No. 1, § 60f, eff. March 31, 1999.)