Board of Civil Authority & Board of Abatement

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Welcome to the Board of Civil Authority (BCA) and Board of Abatement (BOA) page!

Board of Civil Authority (BCA)

The Board of Civil Authority consists of the elected Justices of the Peace, the Selectboard, and the Town Clerk.

Responsibilities include:

• Assisting in elections

• Maintaining the voter checklist

• Hearing tax assessment appeals (when a property owner disagrees with the Listers’ assessed value)

Resources:

Elections Page

Board of Abatement (BOA)

Abatement is a process where the Town may reduce or forgive property taxes, interest, or collection fees, typically due to financial hardship or errors in tax assessment. The Board of Abatement includes the Town Treasurer, Town Clerk, Selectboard, Board of Listers, and Justices of the Peace.

• The Board meets as needed when abatement requests are received (typically 2–3 times per year).

• A majority of members must be present, and a majority vote is required to approve an abatement.

Property Tax Abatement Information

Every taxpayer has the right to apply for an abatement of property taxes—a reduction or cancellation of property taxes, penalties, or interest.

The Town of Thetford follows established Rules & Procedures:

Abatement Rules of Procedure

Under Vermont law (24 V.S.A. § 1535), taxpayers may request review by the Board of Abatement:

ABOUT-ABATEMENT - a State Publication

The Board may grant an abatement for the following reasons:

• Taxes of persons who have died insolvent

• Taxes of persons who have moved from the State

• Taxes of persons unable to pay their taxes, interest, and collection fees

• Taxes in which there is a clear or obvious error by the Listers

• Taxes on property lost or destroyed during the tax year

• Certain late-filed exemptions (per 32 V.S.A. § 3802(11)) due to sickness, disability, or other good cause (subject to reduction)

• Taxes on a mobile home moved due to park closure or change in use (per 10 V.S.A. § 6237)

Important Distinction

• Abatement – concerns the taxes owed

• Assessment Appeal – concerns the property value assigned

For assessment appeals, please contact the Board of Listers:

• Listers Office

How to Apply

• Complete an Abatement Request Form.

• Submit the completed form to the Town Clerk/Treasurer’s Office.

• Continue paying your taxes while your request is under review.

o Submitting a request does not stop interest or penalties from accruing.

• Once your request is received, the Town Clerk will contact you to schedule a hearing.

For questions, please contact the Town Clerk’s Office at 802-785-2922 x100 or townclerk@thetfordvt.gov

Tax Assessment Appeals

Each year, the Listers prepare the Town’s “Grand List,” which is a record of all town property and its assessed value.

All Lister and BCA meetings and hearings are subject to Vermont Open Meeting Law.

Tax Appeal Info sheet 2026

Tax Appeal Rules of Conduct (1)

How to File a Tax Assessment Appeal

If you disagree with your property’s assessed value, follow these steps:

1. Review Your Assessment

Check your property assessment notice or Grand List value.

2. Request a Grievance Hearing

Contact the Listers by the published grievance deadline.

3. Attend the Hearing

Present information supporting your opinion of value (e.g., comparable sales, property condition).

4. Listers’ Decision

You will receive a written decision after the hearing.

5. Appeal to the BCA

If you disagree, submit a written appeal to the Board of Civil Authority (BCA) via the Town Clerk within the required timeframe.

6. BCA Hearing & Site Visit

The BCA will hold a hearing and conduct a site visit. You may present additional information.

7. BCA Decision

The BCA will issue a written decision. The value may be increased, decreased, or unchanged.

8. Further Appeal

You may appeal the BCA decision to the State Appraiser or Superior Court.

For questions, please contact the Town Clerk’s Office at 802-785-2922 x100 or townclerk@thetfordvt.gov