South Burlington board hears abatement plea from Kim McRae over $11,660 tax delinquency

The Board of Abatement in South Burlington on Aug. 13 heard from Kim McRae, who asked the panel to abate $11,660.17 in delinquent property taxes on a condominium she inherited after her mother’s death. The request, presented by an attorney identified in the record as Leah on behalf of McRae, asked the board to find the delinquency qualified for abatement under state statute 24 VSA §1535(a)(1) (taxes of persons who have died insolvent) and 24 VSA §1535(a)(3) (taxes of persons unable to pay). Leah told the board the decedent’s personal estate “was only worth a thousand dollars,” and said “there was simply nothing she could do to prevent this from happening.” The applicant said the property was tied up in probate, which delayed McRae’s ability to file a homestead exemption and access lower tax rates. McRae said she could not file for the homestead or other relief because “I wasn't able to get anything because, the deed wasn't in my name.” Exhibit documents submitted to the board included the decedent’s death certificate, probate closing documents, multiple delinquency notices and condo association invoices. Board members questioned whether an executor or probate attorney could have filed the homestead declaration on the decedent’s behalf; both the applicant and her advocate said the deed was not in McRae’s name until probate concluded and that the attorney could not file the homestead before title transferred. The record shows the probate fiduciary’s closing report and discharge dated Nov. 14, 2024; the board noted the abatement request had been filed on Nov. 27, 2024. City Assessor Emily Norway and board members asked about current and future ability to pay. McRae and her advocate said McRae receives Supplemental Security Income and has worked with Green Mountain Credit Union’s MoneySense counseling program; board members were told condo association dues were about $4,200 per year and that McRae’s annual income was very low. McRae said she has a plan to pay future taxes with the homestead credit now in effect and assistance from her counselor. The board closed the hearing and said it would deliberate in executive session later the same day on all four hearings on the agenda, then issue written decisions about 30 days after the meeting. No formal abatement decision was issued at the meeting.