The Town of Morristown follows a Delinquent Tax Collection policy for collecting delinquent Town, Village and School District taxes. The purpose of this policy is to establish clear guidelines so that all delinquent taxpayers will be treated fairly and will know what to expect. Provisions of Vermont Statutes will be adhered to in order to ensure that the delinquent taxpayer is afforded the necessary “due process”.
Morristown Delinquent Taxes Collection Policy
The purpose of this policy is to establish uniform procedures for the collection of delinquent taxes.
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As soon as the warrant has been received, and each month afterward for nine (9) months, the Delinquent Tax Collector will send a notice to each delinquent taxpayer indicating the amount of taxes, penalty and interest owed.
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The Collector will attempt to consult with the taxpayer to offer a written reasonable repayment plan. Only repayment plans that will pay the bill in full before the due date of next year’s bill will be accepted.
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Partial payments will be applied first to the interest due in full, and the remainder will be divided proportionally between the principal, collection and penalty amounts due.
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If the taxpayer has denied the offer of a repayment plan, failed to respond within 30 days, or failed to make a payment under the plan within the timeframe established by the Delinquent Tax Collector, certified notices will be mailed after the close of business on February 15.
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If the balance is not paid in full within 30 days of the certified notice, the Delinquent Tax Collector will seek the authorization of the Selectboard to engage a Tax Sale Attorney to send demand payment letters to delinquent taxpayers.
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If the balance due is less than $1,000 within 30 days of the demand letter, then the Delinquent Tax Collector may seek the authorization of the Selectboard to file a complaint with small claims court against each delinquent property.
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If the balance due is more than $1,000 within 30 days of the demand letter, then the Delinquent Tax Collector will seek the authorization of the Selectboard to conduct tax sale of the property or as much of the property as necessary to pay the tax, plus costs and fees.
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Each taxpayer has a right to apply for abatement of property taxes based on any of the grounds listed in 24 V.S.A. § 1535. Taxpayers who would like to request an abatement must contact the Town Clerk to request a meeting of the Board of Abatement.
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If no one purchases the property at tax sale, or if, in the judgment of the tax collector, proceeding with the tax sale in inadvisable, the tax collector may collect the delinquent taxes using any or all of the methods permitted by law.
- The owner may request in writing, not less than 24 hours prior to the tax sale, that a portion of the property be sold. Such request must clearly identify the portion of the property to be sold and must be accompanied by a certification from the Vermont District Environmental Commission and the town zoning administrative officer that the portion identified may be subdivided and meets minimum lot size requirements. In the event that the portion identified by the taxpayer cannot be sold for the tax and costs, then the entire property may be sold to pay such tax and costs.
This policy may be amended at any time by the Selectboard and/or the Delinquent Tax Collector of the Town of Morristown, Vermont as provided by law.
Revised: September 25, 2024