The purpose of a Tax Collector is to collect taxes owed and clear up any discrepancies. Tax collections are done primarily through the mail, in person, or the internet.
Collector of Current Taxes
In Vermont a collector of current taxes is not required to be voted in by the town. Beginning July 1, 2014 the municipal treasurer or town manager may assume the role of collector of current taxes. If a municipal official is unable to perform these tasks, then the constable would automatically assume the position.
The collector of current taxes:
- Prepares individual tax bills for each property owner
- Mails each taxpayer a notice stating the amount of taxes due
- Accepts voluntary payments
- Submits payments to the town
Collector of Delinquent Taxes
The primary responsibility of the collector of delinquent taxes is to ensure that property taxes that are owed to the town are paid. If a taxpayer has overdue taxes it is the duty of the collector to notify taxpayers and make arrangements for payment. Collection actions may be taken and it is up to the collector to keep records of the delinquent accounts.
A collector of delinquent taxes can be elected for a one or three-year term. The town manager may also be elected to collect delinquent taxes. Again, if there is no collector or town manager to perform the duties, then the constable would automatically assume the responsibilities.
Tax bills are generally mailed to property owners 30 days prior to the property tax due date. Contact your town to find out the tax due date. If the tax due date falls on a weekend or a holiday, taxes are generally due the following business day.