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2011 Vermont Code
Title 32 Taxation and Finance
Chapter 154 HOMESTEAD PROPERTY TAX INCOME SENSITIVITY ADJUSTME
§ 6063 Claim as personal; adjustment amount at time of transfer [ 6063 applicable to fiscal years 2009 and after; see note set out below.]


32 VT Stats § 6063. (2011 through Adj Sess) What's This?

[ 6063 applicable to fiscal years 2009 and after; see note set out below.]

§ 6063. Claim as personal; adjustment amount at time of transfer

(a) The right to file a claim under this chapter is personal to the claimant and shall not survive his or her death, but the right may be exercised on behalf of a claimant by his or her legal guardian or attorney-in-fact. When a claimant dies after having filed a timely claim, the property tax adjustment amount shall be credited to the homestead property tax liability of the claimant's estate, as provided in section 6066a of this title.

(b) In case of sale or transfer of a residence, any property tax adjustment amounts related to that residence shall be allocated to the seller at closing unless the parties otherwise agree. (Added 1997, No. 60, { 51, eff. Jan. 1, 1998; amended 2003, No. 70 (Adj. Sess.), { 46, eff. March 1, 2004; 2007, No. 65, { 293, eff. June 4, 2007; No. 81, { 8; 2007, No. 190 (Adj. Sess.), { 17, eff. June 6, 2008.)

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