Board of Abatement of Taxes

Full Board of Abatement of Taxes Monday, December 1, 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Join from PC, Mac, iPad, or Android: https://zoom.us/j/93172947248 Phone one-tap: +16469313860, 93172947248# US Join via audio: +1 646 931 3860 US Webinar ID: 931 7294 7248 International numbers available: https://zoom.us/u/abGAxHYJZ **CCTV link: https://www.youtube.com/playlist?list=PLljLFn4BZd2PwCge7lNoKug676jIf_iUA ** 1. Agenda Subject 1.1. Motion to adopt agenda Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1, 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 1. Agenda Department Council and Board Type Action Procedural Recommended Action Motion to adopt agenda 2. Consent Agenda Subject 2.1. Motion to adopt the consent agenda and take the actions indicated Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1, 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 2. Consent Agenda Page 1 of 78  Department Council and Board Type Action (Consent) Procedural Recommended Action Motion to adopt the consent agenda and take the actions indicated Subject 2.2. Notice City Of Burlington Full Board Of Abatement Of Taxes - DFA Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1, 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 2. Consent Agenda Department Department of Finance and Administration Type Action (Consent) Communication Information Recommended Action waive the reading, accept the communication and place it on file Subject 2.3. Request for Abatement of Taxes: Greater Burlington YMCA, Daniel Smith, President & CEO, 286 College Street, 050-1-082-000 Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1, 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 2. Consent Agenda Department Assessor's Office Type Action (Consent) Recommended Action the committee recommends denial of the request Subject 2.4. Request for Abatement of Taxes: Michael Keppler, 11 Tallwood Lane, 033- 1-056-000 Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1, 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 2. Consent Agenda Department Assessor's Office Type Action (Consent) Recommended Action the committee recommends denying the abatement request 3. Deliberative Agenda Subject 3.1. Request for Abatement of Taxes: Helen R. Weltman, 109 Northshore Drive, 021-2-211-109 Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1, 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Page 2 of 78  Category 3. Deliberative Agenda Department Assessor's Office Type Action Recommended Action the committee recommends granting the abatement request, in the amount of $80.36 4. Adjournment Subject 4.1. Motion to adjourn Meeting December 1, 2025 - Full Board of Abatement of Taxes Meeting - Monday, December 1, 2025, 7:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 4. Adjournment Department Council and Board Type Action Procedural Recommended Action Motion to adjourn Page 3 of 78 Full Board of Abatement of Taxes, December 1, 2025 NOTICE CITY OF BURLINGTON FULL BOARD OF ABATEMENT OF TAXES The Full Board of Abatement of Taxes of the City of Burlington will meet in Contois Auditorium and via ZOOM: https://zoom.us/j/93172947248 on Monday, December 1, 2025* to hear and act upon the request for abatement of taxes and/or penalties from: Helen R. Weltman 109 Northshore Drive 021-2-211-109 Greater Burlington YMCA Daniel Smith, President & CEO 286 College Street 050-1-082-000 Michael Keppler 11 Tallwood Lane 033-1-056-000 *The City Council Meeting usually begins at 6:00 p.m. The Full Board of Abatement of Taxes Meeting is part of this agenda, no set start time. Page 4 of 78  City of Burlington Tax Abatement Committee In re Abatement Application of Daniel Smith, President & Chief Executive Officer, on Behalf of the Greater Burlington Young Men’s Christian Association, Inc. Heard before the Committee on November 4, 2025 The applicant owns real property located at 286 College Street. The applicant purchased the property on or about May 6, 2025. The applicant seeks abatement of taxes for the fiscal year running from July 1, 2025, to June 30, 2026, on the basis that the property’s use is for an exempt purpose, but the property is nonetheless considered taxable for the entire fiscal year because it was taxable on April 1, 2025. (See 32 V.S.A. § 3651.) The total amount sought to be abated is $19,056.59. The criteria for abatement under Section 42 of the City’s Charter include that the taxes are illegal, cannot be collected (e.g., because the taxpayer is unable to pay), or their collection is manifestly unjust. The applicant has not produced any evidence that the taxes are illegal or cannot be collected, so the question is whether they are manifestly unjust. As a matter of administrative convenience, the general rule in Vermont is that taxes are assessed as of April 1 each year. That this rule frequently produces anomalous results for property owners in the year of purchase does not, in itself, make its application manifestly unjust. In support of the abatement request, the applicant indicated at the hearing that it considers itself an important community partner. The committee very much agrees with this assertion, but again, the standard is manifest injustice. The committee believes that it is important to apply the state’s tax rules uniformly, without favoritism as to the identity of the taxpayer. Therefore, consistent with similar prior decisions of the committee, the committee recommends denial of the request. /s/ Joe Kane, Chairperson /s/ Ranjit “Buddy” Singh /s/ Evan Litwin Page 5 of 78 Page 6 of 78 Page 7 of 78 Page 8 of 78 Page 9 of 78 Page 10 of 78 Page 11 of 78 Page 12 of 78 Page 13 of 78 Page 14 of 78 Page 15 of 78 Page 16 of 78 Page 17 of 78 Page 18 of 78 Page 19 of 78 Page 20 of 78 Page 21 of 78 Page 22 of 78 Page 23 of 78 Page 24 of 78  City of Burlington Tax Abatement Committee In re Abatement Application of Michael Keppler Heard before the Committee on November 12, 2025 The committee recommends denying the abatement request. The applicant owes outstanding taxes, penalties, and interest in the total amount of $38,963.83, for Fiscal Years 2023 to 2026 for his owner- occupied residence located at 11 Tallwood Lane. According to the applicant, he fell behind in his property tax payments for medical reasons. Recently, he began receiving Supplemental Security Income and has qualified for a property tax credit from the State of Vermont toward his education taxes, commonly referred to as a “pre-bate”. Based on this, the applicant represented to the committee that he has means to stay current on his property taxes going forward, but that he lacks means to pay past due amounts. The standard for granting an abatement request is that the taxes owed are illegal, cannot be collected, or are manifestly unjust. The committee believes the taxes owed to be legal, and the applicant has provided no argument or evidence to the contrary. With regard to collectability of the taxes, the City cannot initiate a tax sale without first seeking to negotiate a repayment plan pursuant to 32 V.S.A. § 5252(c). The applicant provided no substantial evidence that he has attempted to negotiate a repayment plan or that he is entirely incapable of making payments pursuant to a reasonable plan to be negotiated with the City. Finally, imposition and collection of the taxes owed is not manifestly unjust. While the committee members are sympathetic to the applicant’s medical condition, it appears that he delayed pursuing options sooner that could have avoided all or part of the present delinquency. /s/ Joe Kane, Chairperson /s/ Ranjit “Buddy” Singh /s/ Evan Litwin Page 25 of 78 Page 26 of 78 Page 27 of 78 Page 28 of 78 Page 29 of 78 Page 30 of 78 Page 31 of 78 Page 32 of 78 Page 33 of 78 Page 34 of 78 Page 35 of 78 Page 36 of 78 Page 37 of 78 Page 38 of 78 Page 39 of 78 Page 40 of 78 Page 41 of 78 Page 42 of 78 Page 43 of 78 Page 44 of 78 Page 45 of 78 Page 46 of 78 Page 47 of 78 Page 48 of 78 Page 49 of 78 Page 50 of 78 Page 51 of 78 Page 52 of 78 Page 53 of 78 Page 54 of 78 Page 55 of 78 Page 56 of 78 Page 57 of 78 Page 58 of 78 Page 59 of 78 Page 60 of 78  City of Burlington Tax Abatement Committee In re Abatement Application of Helen R. Weltman Heard before the Committee on November 4, 2025 The committee recommends granting the abatement request, in the amount of $80.36. The applicant is a 94-year-old senior citizen and long-term resident of the City who has a history of paying her taxes timely, or even early. However, she paid her March 12, 2025 tax bill on March 31, 2025, and accordingly was charged $80.36 in late fees, which she has now paid. According to the applicant, she was ill with influenza around the time the taxes were due. This assertion is supported with a note from her physician, Dr. Megan P. Malgeri. She forgot about making the payment because she was recovering from a difficult illness, and she lacked online access or a means of payment while sick. While the committee is generally not amenable to waiving late fees for payments missed due to life circumstances, the circumstances here are unusual given the age of the applicant, the fact of her illness as supported by a doctor’s note, her history of timely payment, and the fact that she promptly paid the amount due with penalties upon realizing that payment was late. The committee will not be inclined to grant similar abatement requests to the same taxpayer, so that the applicant is encouraged to explore automatic payment options. But on this occasion, the committee considers the late payment charges manifestly unjust. /s/ Ranjit “Buddy” Singh /s/ Evan Litwin Page 61 of 78 Page 62 of 78 Page 63 of 78 Page 64 of 78 Page 65 of 78 Page 66 of 78 Page 67 of 78 Page 68 of 78 Page 69 of 78 Page 70 of 78 Page 71 of 78 Page 72 of 78 Page 73 of 78 Page 74 of 78 Page 75 of 78 Page 76 of 78 Page 77 of 78 Page 78 of 78