Clerks and Treasurers:

Cathie Powers asked me to forward a copy of her recent notice on
late-filed HS-131's. She sent it to listers via the Comp60 listserv.
Here it is.

Mary Jane, PVR




HS-131 late file date of 7/15/06

This is a reminder to all towns that the last date for homeowners to
file a homestead declaration (2006 HS-131) to receive an education
property tax payment from the State is July 15, 2006. Because July 15,
2006 falls on a Saturday, homestead declarations received on Monday,
July 17, 2006 will be considered to be filed by July 15, 2006. 

To recap:

Homestead declarations filed by April 18, 2006 are timely

Homestead declarations filed between April 19, 2006 and July 17, 2006
are considered late filed. The homeowner's property tax bill will be
changed to reflect the homestead status. A one percent (1%) penalty (1%
of the corrected education tax) will be charged to the homeowner by the
municipality. The homeowner is eligible to apply for property tax
assistance programs.

Homestead declarations filed after July 17, 2006 will continue to be
sent by the Department of Taxes to the towns. Homestead declarations
received after July 17, 2006 do not affect the grand list. The town will
not change the tax bill to reflect homestead status. The homeowner will
be subject to the one percent (1%) penalty late filing penalty. The
homeowner will NOT be eligible for education property tax payments.

The files from the Tax Department that will be available to towns on
both 7/17 and 7/24 will reflect forms received as late-filed by July 17,
2006. These files may reflect non-filers from the NR listers' responses.
Towns may also receive a spreadsheet from the Tax Department with the
names of taxpayers that have not yet filed a homestead declaration but
whom the Tax Department has determined should have filed a homestead
declaration. Any questions you have regarding the content of the files
should be directed to the Help Desk at 802-828-0428. 

If the homestead tax rate is higher than the nonresidential tax rate,
the municipality will bill for the additional amount plus the usual
interest and commission, if due, on delinquent taxes. That bill will
also include a penalty (1% of the education tax) for late filing
(penalty is 100% if the Tax Department has determined the late filing
was result of fraud).

If you have questions, contact PVR in Montpelier or your district
advisor. Thank you for your attention.


Cathie Powers
IT Specialist 
VT Tax Department
802-828-0428 Help Desk
**Please note new email address
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