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Tax Collector: jeopardy-collection overpayment should be removed; rebate window expired
Summary
Tax Collector Beth Hamel informed the Board by letter that an overpayment tied to jeopardy collection for the 2024 Grand List cannot be returned because no written application for rebate was filed within the one-year statutory period following the July 1, 2025 definite determination; she recommended removing the overpayment from the tax system.
Tax Collector Beth Hamel submitted a letter to the Board (included in the meeting packet) explaining an overpayment resulting from the jeopardy-collection process for the 2024 Grand List. Hamel wrote that, under Sec. 12-163(a), any refund requires a written application to the treasurer within one year of the definite determination of the tax, which for the 2024 Grand List was July 1, 2025.
Hamel recommended removing the overpayment from the tax system because no written application for rebate was filed within that statutory one-year period. Her letter is entered into the meeting record as correspondence and was discussed by the Board; no board motion to act on the specific overpayment was recorded.
