Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 6063 — Claim as personal; credit amount at time of transfer [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]

(a) The right to file a claim under this chapter is personal to the claimant and shall
not survive his or her death, but the right may be exercised on behalf of a claimant
by his or her legal guardian or attorney-in-fact. When a claimant dies after having
filed a timely claim, the property tax credit amount shall be credited to the homestead
property tax liability of the claimant’s estate as provided in section 6066a of this title.
(b) In case of sale or transfer of a residence, any property tax credit amounts related
to that residence shall be allocated to the seller at closing unless the parties otherwise
agree. (

Last amended: Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2003, No. 70 (Adj. Sess.), § 46, eff. March 1, 2004; 2007, No. 65, § 293, eff. June 4, 2007; 2007, No. 81, § 8; 2007, No. 190 (Adj. Sess.), § 17, eff. June 6, 2008.) § 6063. Claim as personal; credit and exemption amount at time of transfer [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above] (a) The right to file a claim under this chapter is personal to the claimant and sh

Source: official text