Applicant says deed and homestead issues left her with $5,858 delinquency; requests penalty abatement

The Board of Abatement heard a complex abatement request from an applicant identified as Adriana concerning a property with disputed ownership percentages and state homestead credits. Adriana told the board she had relied on advice and paperwork that later triggered state corrections to homestead declarations. She said the state informed her the homestead declaration had been filed incorrectly for tax years and that she faced a large state assessment; she told the panel she “ended up owing them, I think it says in here, $17,601,” and that she had tried to work with the Vermont taxpayer advocate and state agencies. City Assessor Emily Norway told the board the current delinquent balance for the property is $5,858.25. In proceedings, the board and applicant discussed how state calculations of ownership (50% vs. 100%) affected the homestead rebate and municipal assessments. The applicant asked the board to abate penalties that were part of the delinquent total; during the hearing a board member summarized the amount sought for abatement as about $3,870.87 in penalties (the transcript contains that figure as the board’s working figure during the discussion). Adriana provided many documents during the hearing, including multiple state Department of Taxes notices, federal and state tax returns, and correspondence with a taxpayer advocate. She described household income in 2024 as roughly $20,208 and earlier years near $29,000–$30,000; she said she has significant credit-card debt and had negotiated with the state about payment arrangements. Board members and city staff discussed practical payment approaches, including making installment payments, using tax refunds to pay annual taxes, and working with state taxpayer-advocate channels. The board closed the hearing for deliberation and said written decisions would be issued in about 30 days.