The Vermont Legislature passed Act 73 (H.454) this past session. This act, which became effective on July 1, establishes (on pages 140-141) a minimum debt for tax sales by prohibiting the collector of delinquent taxes (DTC) from extending the warrant to initiate a tax sale unless the taxpayer owes at least $1,500.00 in back taxes.
Taken together with the changes from Act 106 of 2024, municipalities can now only hold a tax sale if a taxpayer:
- owes a minimum of $1,500.00,
- has been given an opportunity to enter a written reasonable repayment plan, and
- has also been delinquent for a period longer than one year.
Our Delinquent Tax Collection Handbook has been updated with this information.