§ 6063 Claim as personal; credit amount at time of transfer

32 V.S.A. § 6063 (N/A)
Copy with citation
Copy as parenthetical citation

§ 6063. Claim as personal; credit amount at time of transfer

(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. (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.)