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Searching 2021-2022 Session

The Vermont Statutes Online

 

Title 32 : Taxation and Finance

Chapter 154 : HOMESTEAD PROPERTY TAX CREDIT AND RENTER CREDIT

(Cite as: 32 V.S.A. § 6068)
  • § 6068. Application and time for filing

     [Subsection (a) applicable to taxable years prior to January 1, 2021; see also subsection (a) applicable to taxable years beginning on and after January 1, 2021 .]

    (a) A tax credit claim or request for allocation of an income tax refund to homestead property tax payment shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension, and shall describe the school district in which the homestead property is located and shall particularly describe the homestead property for which the credit or allocation is sought, including the school parcel account number prescribed in subsection 5404(b) of this title. A renter rebate claim shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension.

     [Subsection (a) applicable to taxable years beginning on and after January 1, 2021; see also subsection (a) applicable to taxable years prior to January 1, 2021 .]

    (a) A tax credit claim or request for allocation of an income tax refund to homestead property tax payment shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension, and shall describe the school district in which the homestead property is located and shall particularly describe the homestead property for which the credit or allocation is sought, including the school parcel account number prescribed in subsection 5404(b) of this title. A renter credit claim shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension.

    (b) If the claimant fails to file a timely claim, the amount of the property tax credit under this chapter shall be reduced by $15.00, but not below $0.00, which shall be paid to the municipality for the cost of issuing an adjusted homestead property tax bill. No benefit shall be allowed in the calendar year unless the claim is filed with the Commissioner on or before October 15.

     [Subsection (c) applicable to taxable years prior to January 1, 2021; see also subsection (c) applicable to taxable years beginning on and after January 1, 2021 .]

    (c) No request for allocation of an income tax refund or for a renter rebate claim may be made after October 15.

     [Subsection (c) applicable to taxable years beginning on and after January 1, 2021; see also subsection (c) applicable to taxable years prior to January 1, 2021 .]

    (c) No request for allocation of an income tax refund or for a renter credit claim may be made after October 15. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 17, eff. Jan. 1, 1998; 2001, No. 144 (Adj. Sess.), § 19, eff. June 21, 2002; 2005, No. 185 (Adj. Sess.), § 5; 2007, No. 33, § 5, eff. May 18, 2007; 2011, No. 143 (Adj. Sess.), § 29, eff. Jan. 1, 2013; 2019, No. 131 (Adj. Sess.), § 295; 2019, No. 160 (Adj. Sess.), § 6, eff. Jan. 1, 2021.)