Delinquent Tax Sales

Tax Sale Warnings

Collector of Delinquent Taxes

The Collector of Delinquent Taxes plays a vital role in ensuring that town property taxes are paid by all of the taxpayers of the town. It is the job of the Collector of Delinquent Taxes 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.

Delinquent Taxes Prior to Tax Sale:

  1. Any taxes not paid when due will be deemed delinquent and payable to the Collector of Delinquent Taxes.
  2. All delinquent taxes must be remitted to the Collector of Delinquent Taxes (Town Treasurer’s Office). In accordance with Section 902 of the Stowe Town Charter, an additional charge of two percent of the unpaid tax shall be imposed per month for each month or fraction of the month as interest on any tax not paid on or before the dates specified.
  3. Within 30 days of receiving the delinquent tax warrant, the Collector of Delinquent Taxes shall send a written notice to each delinquent taxpayer informing them of the amount due.
  4. Partial payments shall be applied first to the penalties and/or interest portion(s) of the amount due, and the remainder shall be applied to the principal amount of the tax.
  5. If no satisfactory payment arrangements have been made within one (1) year of the oldest tax installment being due or one (1) full year of property taxes, whichever comes first, and generally when the delinquency exceeds $1,000, the Collector of Delinquent Taxes shall begin actions to conduct a tax sale of the property, or as much of the property as is necessary to pay the tax, plus costs and fees in accordance with Title 32 of the Vermont Statutes

Policy for Collection of Current and Delinquent Taxes(PDF, 264KB)

VLCT - Delinquent Tax Collection Manual(PDF, 37KB)

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