Tax Administration

Vermont Department of Taxes

For Tax & Water & Sewer Payment information contact:

Sandra Lewis, Assistant Treasurer/Tax Collector, Bookkeeper-Water & Sewer Department 985.5120

Town Manager/Tax Collector, Paul Bohne, III, 985.5110

All questions regarding the appraised value of your real estate should be directed to Spencer Potter, Assessor at 985.5115.

Taxes are levied on both real and personal property as it exists in the name of the owner of record on the lien day of April lst at 12:01 AM prior to the fiscal year start date.

Taxes – Checks Returned for “Insufficient Funds”: All checks returned by the bank for any reason will cause the tax payment to be canceled. Any receipt issued for that tax payment will become void and delinquent charges will be added where applicable. An additional charge of $20.00 will be levied by the town.

In order to offset the cost of collecting delinquent taxes, and in order to stimulate timely payment, Title 32 of the Vermont Statutes Annotated Chapter 133 "Assessment and Collection of Taxes" and Chapter 5 Section 2 of the Town Charter, "Taxation - Penalties and Interest” provide for assessing an 8% penalty and 1.5% interest per month, against all delinquent accounts. Interest of 1.5% per month, or a portion thereof, will accumulate thereafter on all delinquent accounts. The Town Manager serves as the Tax Collector and Collector of Delinquent Taxes. Delinquent taxes are billed monthly, and every effort is made to accommodate people who try to satisfy their obligation. Accounts in arrears may be sent to the Town Attorney for tax sale. Although this may seem harsh to some, experience has shown that those few accounts that remain delinquent after one year will be paid only if the Town follows this process. The collection of delinquent taxes has a direct bearing on the Town's financial condition. In almost all tax sale cases, full payment is made before the tax sale actually becomes final.

Taxes – Method of Payment: Checks should be made payable to the Town of Shelburne. They may be mailed to the Tax Collector, P. 0. Box 88, Shelburne, VT 05482. We now have available an option to pay taxes by electronic transfer. Please contact C. Haag at 985.5116 or P. Frankenburg at 985.5110 for more information.

Taxes – Payment Due Date: Taxes are due August 15th, November 15th, and March 15th, unless these dates fall on a weekend or holiday and then they will be due the next business day. Postmarks of the due date will be accepted. However, you should make sure that the Post Office postmarks. If the due date falls on a Saturday, Sunday or legal Holiday, the tax payment will be accepted on the next business day without delinquency.

Taxes – Property Owner’s Responsibility: By law, only one tax bill is mailed out each year, in mid June, to the owner of record as of April 1st, and to the address on the file in the assessor’s office. If you purchased property in Shelburne after April 1st of any given year you will not receive a tax bill in your name until after the following April 1st. Failure to receive a bill does not relieve the property owner of responsibility for paying the taxes when they become due and payable, nor does it relieve the addition of penalties and interest as required by law. The assessor's office must be notified in writing of any address changes. If you did not receive a copy of the tax bill at the tie of the property closing, please stop by the tax collector’s office, and a copy will be made for you.

Taxes – Tax Year & Installments: The tax bill covers taxes for the fiscal year July 1 through June 30 of a given year. Taxes are payable in three installments. The first installment payment covers the period July 1st to October 31st. The second installment payment covers the period of November 1st to February 28th (or 29th). The third installment payment covers the period of March 1st to June 30th.

Taxes - Transfer of Property: If all or part of the property is sold, it is the seller's responsibility to forward the bill to the new owner, and it is the new owner's responsibility to take note as to when the tax installments are due and payable.

Taxes - Where to Make Payments: Tax payments may be made at the Tax Department during regular office hours, or, may be left at the dispatch desk in the police department 24 hours a day. The dispatch office will time and date stamp payments, but they cannot provide receipts or answer questions about taxes.

Taxes - Questions: Questions about tax bills, tax payments and tax delinquencies may be directed to Sandra Lewis in the Tax Department. Her office hours are Monday Friday 7:30 AM to 4:00 PM. Her telephone number is 985.5120. Paul Bohne, Town Manager/Tax Collector may also be contacted. His office hours are Monday – Friday 8:30 AM to 5:00 PM. His telephone number is 985.5110.