Vermont § 3206 - Recommendation for extraordinary relief

§ 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.)