What Is Extraordinary Relief?
Extraordinary relief defines a remedy that compensates for the result of inaccurate classification of property as homestead or nonresidential through no fault of the taxpayer, or a remedy that makes changes to a taxpayer’s property tax adjustment or renter rebate claim. This remedy is within the power of the Commissioner to grant. This designation is determined in special proceeding and granted only where no other plain, speedy, or adequate remedy is available.
How Is the Taxpayer Advocate Involved in This Process?
The Taxpayer Advocate plays a role in formalizing requests for abatement of tax, interest, or penalty. Specifically, the Taxpayer Advocate may offer a written recommendation to the Commissioner for extraordinary relief.
The Advocate must make a written finding that:
- Vermont tax laws apply to the taxpayer’s circumstances in a way that is unfair and unforeseen or that results in significant hardship; and
- The taxpayer has no available rights or administrative remedies to correct the issue that led to such unfair result or hardship.