[Adopted 7-6-2011]
It is the policy of the Board of Selectmen to grant abatement
of taxes due to inability to pay. The Board shall:
A.Â
Provide that any person indicating an inability to pay all or part
of taxes that have been assessed because of poverty or infirmity be
informed of the right to make application under this article;
B.Â
Assist individuals in making application for abatement;
C.Â
Make available application forms for requesting an abatement based
on poverty or infirmity and provide that those forms contain notice
that a written decision will be made within 30 days of the date of
application;
D.Â
Provide that persons are given the opportunity to apply for an abatement
during normal business hours;
E.Â
Provide that all applications, information submitted in support of
the application, files and communications relating to an application
for abatement and the determination on the application for abatement
are confidential. Hearings and proceedings held pursuant to this article
must be in executive session;
F.Â
Provide to any person applying for abatement under this article,
notice in writing of their decision within 30 days of application;
and
G.Â
Provide that any decision made under this article include the specific
reason or reasons for the decision and inform the applicant of the
right to appeal and the procedure for requesting an appeal.
The Board may delegate to the Town Manager the providing of
forms and other assistance to the applicant, but the Board shall conduct
all hearings and make all rulings relevant to the application.
A completed federal income tax form is required for each year
of requested abatement. The following form shall be completed:[1]
[1]
Editor's Note: The Application for Property Tax Exemption
or Abatement form is included at the end of this chapter.
