Home Residents Visitors Departments and Services Departments and Services
 
Government

List of Town Officials
Auditor
Board of Civil Authority
Cemetery
CIFC (UDAG)
Conservation Committee
Constable
Delinquent Tax Collector
Fire Department
Health Officer
Highway
Justice of the Peace
Library
Listers
Planning Commission
Public Works
Publications
Recreation
Selectboard
Town Clerk
Town Treasurer
Useful Links

Delinquent Tax Collector

According to the VLCT, the collector of delinquent taxes ensures that town property taxes are paid by all of the taxpayers of the town. It is the delinquent tax collector’s job to notify taxpayers when their taxes are overdue, to make arrangements for late payments, and to take formal collection actions, including conducting tax sales of the property, when necessary. Finally, it is the obligation of the collector of delinquent taxes to keep records of all delinquent accounts and to provide an accounting of these records to the locally elected auditors for inclusion in the annual report of the town.

The delinquent tax collector for the town may not also be a member of the selectboard or school board or hold the position of locally elected auditor (or be the spouse of the town’s locally elected auditor).

Delinquencies
Within 15 days after the date on which payments are due, the treasurer must issue to the collector of delinquent taxes a warrant against the delinquent taxpayers in the amount of taxes remaining unpaid. This warrant remains in effect until all taxes on it are fully paid or otherwise discharged.

Delinquent water and sewer charges create liens against the property and can be collected in the same manner as delinquent property taxes.

Additional Resources

Annual Town Report

Handbook for Delinquent Collectors

 

 

Sue Carpenter, Delinquent
Tax Collector
Phone: 802-426-4192

Cabot Town Clerk's Office
PO Box 36, 3084 Main Street
Cabot, Vermont 05647

 

Interest
Towns may vote on a warned article at town meeting to charge interest on overdue taxes. The amount of interest charged by a town may not exceed one percent per month for the first three months and one and a half percent per month thereafter. The statute also provides that interest must be applied to a fraction of a month as if it were an entire month. This means that if taxes are due on August 1, there will be a full one percent interest applied as of August 2, since that one day is a fraction of a month.

Penalty
According to statute, the collector of delinquent taxes may charge a commission of 8% on the amount of the taxes owed. This commission is often referred to as the collector’s fee, or penalty. The collector of delinquent taxes has discretion to charge a commission from zero up to a maximum of 8%.

- VLCT Handbook for Delinquent Tax Collectors, 2008

 

   
Cabot Historical Society
Cabot School
Cabot Student Performing Arts Center
Front Porch Forum
Joe's Pond Association
Heart of Vermont Chamber of Commerce
Northeast Kingdom Chamber of Commerce
Many of the Forms and Documents available on this website are saved as PDF files. To view or print these files, you will need the latest version of the Adobe Acrobat Reader.
Click here to download and install the Adobe Acrobat Reader.
VERMONT.GOV