§ 3206. Recommendation for extraordinary relief
(a) The Taxpayer Advocate may make a written recommendation for extraordinary relief to
the Commissioner under the provisions of this section. A recommendation for extraordinary
relief may be made only in response to a request from a taxpayer and after a thorough
investigation of the taxpayer’s circumstances by the Taxpayer Advocate that results
in findings by the Taxpayer Advocate that:
(1) Vermont tax laws apply to the taxpayer’s circumstances in a way that is unfair and
unforeseen or that results in significant hardship; and
(2) the taxpayer has no available appeal rights or administrative remedies to correct
the issue that led to such unfair result or hardship.
[Subsection (b) effective until contingency met; see also subsection (b) effective
July 1, 2028 if contingency met, set out below.]
(b) As used in this section, “extraordinary relief” means a remedy that is within the
power of the Commissioner to grant under this title, a remedy that compensates for
the result of inaccurate classification of property as homestead or nonhomestead pursuant
to section 5410 of this title through no fault of the taxpayer, or a remedy that makes changes to a taxpayer’s
property tax credit or renter credit claim necessary to remedy the problem identified
by the Taxpayer Advocate.
[Subsection (b) effective July 1, 2028 if contingency met; see also subsection (b)
effective until contingency met, set out above.]
(b) As used in this section, “extraordinary relief” means a remedy that is within the
power of the Commissioner to grant under this title, a remedy that compensates for
the result of inaccurate classification of property as homestead or nonhomestead pursuant
to section 5410 of this title through no fault of the taxpayer, or a remedy that makes changes to a taxpayer’s
homestead property tax exemption, municipal property tax credit, or renter credit
claim necessary to remedy the problem identified by the Taxpayer Advocate.
(c) Notwithstanding any other provision of law, if, in response to the Taxpayer Advocate’s
recommendation, the Commissioner determines that the taxpayer should receive a refund
or other monetary adjustment, the Commissioner shall certify that amount to the Commissioner
of Finance and Management who shall issue his or her warrant in favor of the taxpayer
for payment by the Treasurer from the appropriate fund.
(d) A recommendation for extraordinary relief shall be in writing, shall be addressed
to the Commissioner, and shall include a description of the problem sought to be remedied
along with specific recommendations to the Commissioner. The Taxpayer Advocate’s decision
to make or not make a recommendation for extraordinary relief shall be final and not
subject to review.
(e) The Commissioner may choose to act on the recommendation of the Taxpayer Advocate,
not act on the recommendation, or act on part of the Taxpayer Advocate’s recommendation,
and the Commissioner’s decision shall be final and not subject to any further review.
Nothing in this section shall be construed to limit any other power or authority granted
to the Commissioner in this title. (Added 2011, No. 143 (Adj. Sess.), § 8; amended 2019, No. 160 (Adj. Sess.), § 8, eff. Jan. 1, 2021; 2025, No. 73, § 56, contingently eff. July 1, 2028.)