Delinquent Tax Collector
Collector of Delinquent Taxes
Delinquent Tax Collector
Don Chioffi
(802) 683-7920
Fax (802) 773-7295
Rutland Town Municipal Office
181 Business Route 4
Center Rutland, VT 05736
Frequently Asked Questions
Due to the recent interest in our Tax Collection process, as your Delinquent Tax Collector I wish to answer as many of your frequently asked questions as possible. I hope this is helpful to everyone.
- I paid my taxes and wonder why I am getting this notice? The most frequent reason is that either the check was written for the wrong amount or it was received late—postmarked after the due date of Sept, Jan, or May 10. In that case under state policy the interest and penalty is deducted first thus leaving the principal amount short of what is required. If that happens in Sept or Jan the amounts carry forward until May and after May 10 they become delinquent.
- Why do I not get a notice in Sept or Jan? It has been a long standing policy of the town to send ONE bill for the total amount, with three stubs for payment. There is a bold RED warning on the initial bill stating that this is the only bill you will get. The responsibility for payment is solely on the taxpayer, not the post office or any third party payer to meet the required deadlines. If the September or January payments are late they are just that----LATE--- and a 1% interest charge is assessed for the first three months of lateness and 1.5% thereafter. There is no delinquency unless the amounts in arrears are not paid by May 10. Following that a notice will be sent and an 8% penalty will be added in addition to the interest.
- Why are small amounts noticed for collection? As the elected tax collector I have requested of our board the authority to abate amounts $10 and under and I do this on a yearly basis. Unfortunately amounts close to that but over $10 must be noticed as there has to be a defined limit to be fair to all.
- Why is the Delinquent Tax Collector allowed to function from home and not the Town offices? As an elected official answerable to the voters of our town, I have an obligation to be available to our taxpayers in performing my duties under the law. If I were a town employee, which I am not, and provided a town office, then I would be available to taxpayers only during town hours of operation. That would be highly unfair to our citizens. The town provides no computer, no postage, no stationary, and no office and they have considered me to be an “INDEPENDENT CONTRACTOR”. I have disagreed with their interpretation as I operate under strict state guidelines legally proscribed by statute and cannot deviate from those rules. By doing my duties from home I am accessible to taxpayers at all hours of the day—and night!!—and on weekends or holidays. That service would definitely not be available if I were in a town office. Further, I am not paid by the town, but by a % fee designated by the state. Having town hours would simply not work as any fair compensation for the work I do.
- What about security of financial information and process in your home? First of all, I am bonded by the town. Secondly, I take an oath of office which requires my fidelity to all fiduciary matters, as all of our elected officials in the town do the same. There really is such a thing as integrity in this world and I have, for well over 50 years in this community, been committed to professional conduct. I might add that in my most recent years in this office I have provided well over $300,000 annually to the town treasury and my records are complete and flawless, as required by law.
Resources
Responsibilities
The Rutland Town Delinquent Tax Collector is responsible for the collection of all taxes in Rutland Town.
About Delinquent Taxes
When do taxes become delinquent?
Taxes are delinquent the day after the final tax due date of May 10th.
What happens when taxes become delinquent?
- Within 20 days after the final tax due date, the Delinquent Tax Collector will receive a warrant from the Town Treasurer listing all real estate owners who have not paid their taxes.
- Taxpayers will be contacted in an attempt to make payment arrangements.
- Delinquent taxpayers are provided the tax amount owed and penalty and interest charges due to the Town. The Collector has no authority to waive or abate penalties or interest charges.
- Within 60 days of the first delinquency notice, the Delinquent Tax Collector will notify mortgage and lien holders that taxes are delinquent. If not paid the property will be offered for sale.
- The Collector has the authority to conduct tax sales of property, when necessary, in order to generate the tax money due to the Town.
Information about the Delinquent Tax Collector role
The collector of delinquent taxes plays a vital role in ensuring that town property taxes are paid by all of the taxpayers of the town.
It is the job of the collector of delinquent taxes to notify taxpayers when their taxes are overdue, to make arrangements for late payments, and to take formal collection actions, including conducting tax sales of the property, when necessary.
Finally, it is the obligation of the collector of delinquent taxes to keep records of all delinquent accounts and to provide an accounting of these records to the locally elected auditors for inclusion in the annual report of the town.
The elected collector of delinquent taxes holds an independent office of local government. This means the collector of delinquent taxes does not answer to any other town official. The selectboard has no authority since they are an independent officer of the local government.
The selectboard does not have the power to require the elected collector of delinquent taxes to perform their duties in any particular way. Therefore, the collector may set their own hours, establish their own procedures for collecting the delinquent taxes, adopt their own collection policies, set up their own bookkeeping method, etc. Although the elected collector is required to conform to all of the statutory requirements of the office, even if the collector fails to or improperly conducts the business of the office, they cannot be fired from the position. The collector is answerable to the law, and to voters who may express their displeasure by declining to reelect.
The situation is different for a collector of delinquent taxes who has been appointed by the selectboard after a public vote to authorize the selectboard to make such appointment. This type of appointed collector may be removed by the selectboard for “just cause” after notice and hearing. 17 V.S.A. § 2651d(a).