I always advise boards that the "inability to pay" provision should
be used very conservatively (indeed, otherwise every delinquent tax
payer could claim inability to pay and seek abatement.) I suggest
that the board consider abating only in cases where the inability to
pay is temporary, as in an illness or the death of a spouse (prior to
settlement of an estate cash may be limited.) Note that whatever
decision is made in one case sets a precedent for future cases.
Because it is unlikely that the towns people want to subsidize,
through abatement, every landowner that cannot afford to keep his
or her property this provision should be narrowly applied.)
I hope this helps.