The Board of Abatement consists of the town treasurer, the town clerk, the Selectboard, the listers and the justices of the peace. A majority of the board must be present in order for the board to meet, and a majority of that number must vote in favor of a motion to abate.
Abatement is a statutory process for relieving taxpayers from the burden of property taxes, penalty (collection fees) and interest when the law authorizes abatement and when the board, in its discretion, agrees that the request is reasonable and proper. It exists to permit the board to prevent an injustice or to help a taxpayer who faces extraordinary circumstances that make it difficult for the taxpayer to meet his or her tax obligations.