barb:

The board of abatement does not have any authority to abate taxes for
reasons other than those listed in 24 VSA section 1535. This statute
authorizes the board to abate in whole or in part, taxes, collection
fees and interest: 1) of persons who have died insolvent 2) of persons
removed from the state 3) of persons who are unable to pay their taxes
4) in which there is a manifest error or mistake of the listers or 5)
upon real or personal property lost or destroyed during the tax year.

we have never had anyone come to the board with the reason of inability
to pay. you must consider it however. i would be extremely careful in
using this reason as you will have every tom, dick and harry (maybe a
jane or two) asking for the same relief.

one thing the board must remember however. their decision is
non-appealable. the buck stops with the board of abatement.