Vermont § 6068 - Application and time for filing [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]

§ 6068. Application and time for filing [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]

• (a) A property 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 files a claim after October 15 but on or before March 15 of the following
  calendar year, the property tax credit under this chapter: (1) shall be reduced in amount by $150.00, but not below $0.00; (2) shall be issued directly to the claimant; and (3) shall not require the municipality where the claimant’s property is located to issue
  an adjusted homestead property tax bill. (c) No request for allocation of an income tax refund or for a renter credit claim may
  be made after October 15. No property tax credit claim may be made after March 15
  of the calendar year following the due date under subsection (a) of this section. (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; 2023, No. 72, § 22, eff. June 19, 2023; 2023, No. 144 (Adj. Sess.), § 7, eff. June 3, 2024.) § 6068. Application and time for filing [Effective July 1, 2028 if contingency met; see also
  32 V.S.A. chapter 154 effective until contingency met, set out above] (a) A homestead property tax exemption or municipal property tax credit claim or request
  for allocation of an income tax refund to statewide education 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 exemption or credit 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)(1) If a claimant files a municipal property tax credit claim after October 15 but on
  or before March 15 of the following calendar year, the municipal property tax credit
  under this chapter: (A) shall be reduced in amount by $150.00, but not below $0.00; (B) shall be issued directly to the claimant; and (C) shall not require the municipality where the claimant’s property is located to issue
  an adjusted property tax bill. (2) If a claimant files a homestead property tax exemption claim under this chapter after
  October 15 but on or before March 15 of the following calendar year, the claimant
  shall pay a penalty of $150.00 and the municipality where the claimant’s property
  is located shall not be required to issue an adjusted property tax bill. (c) No request for allocation of an income tax refund or for a renter credit claim may
  be made after October 15. No homestead property tax exemption or municipal property
  tax credit claim may be made after March 15 of the calendar year following the due
  date under subsection (a) of this section. (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; 2023, No. 72, § 22, eff. June 19, 2023; 2023, No. 144 (Adj. Sess.), § 7, eff. June 3, 2024; 2025, No. 73, § 52, contingently eff. July 1, 2028.)