Property Tax Abatement due to poverty or infirmity
Any citizen may apply for a property tax abatement for their primary residence for reasons of infirmity or poverty. The state law governing such application is provided below. Applications are available online or through the Town Manager’s office. All applications are confidential are reviewed and decided by the Town Council in a non-public session. The Town Council then publicly votes on the abatement request without reference to the particular property or to the property owner.
2. Infirmity or poverty. The municipal officers or the State Tax Assessor for the unorganized territory, within 3 years from commitment, may, on their own knowledge or on written application therefor, make such abatements as they believe reasonable on the real and personal taxes on the primary residence of any person who, by reason of infirmity or poverty, is in their judgment unable to contribute to the public charges. The municipal officers or the State Tax Assessor for the unorganized territory may extend the 3-year period within which they may make abatements under this subsection.
Municipal officers or the State Tax Assessor for the unorganized territory shall:
A. 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 subsection; [2005, c. 169, §1 (AMD).]
B. Assist individuals in making application for abatement; [1987, c. 772, §15 (NEW).]
C. 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; [2005, c. 169, §1 (AMD).]
D. Provide that persons are given the opportunity to apply for an abatement during normal business hours; [1987, c. 772, §15 (NEW).]
E. 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 subsection must be in executive session; [2005, c. 169, §1 (AMD).]
F. Provide to any person applying for abatement under this subsection, notice in writing of their decision within 30 days of application; and [1987, c. 772, §15 (NEW).]
G. Provide that any decision made under this subsection 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. [2005, c. 169, §1 (AMD).]
[ 2005, c. 169, §1 (AMD) .]
Application: Application for Property Tax Abatement due to infirmity or poverty form (pdf format)