VT H0773

Municipalities may proceed with tax sales on properties with less than the $1,500 minimum delinquent tax threshold if a court orders that the property is abandoned and the dwelling is unfit for human habitation

To obtain such a court order, municipalities must file a complaint in Superior Court identifying the property owner, property location, facts supporting abandonment and unfitness claims, creditors/lien holders, and amount of delinquent taxes owed

Court hearings on abandonment complaints must be held between 15 and 30 days after filing

Current law requires delinquent taxpayers be offered a written reasonable repayment plan before tax sale proceedings can begin, considering factors like income, payment history, and amount owed

Effective date: July 1, 2026