Board of Civil Authority & Abatement

The Lincoln Board of Civil Authority

Made up of 13 members: 7 Justices of the Peace, 5 Selectboard members, and the Town Clerk.  The Town Clerk is the Clerk of the Board.  This board, commonly known as the BCA, is in charge of overseeing elections in Lincoln.  We meet before every election to review the additions, deletions, and changes to the voter checklist.  We have implemented a Polling Place Code of Conduct, to help the Presiding Officer oversee activities during Elections. The BCA also assists the Moderator at Town Meeting.

The BCA has the authority to hear tax appeals when a taxpayer disagrees with the Listers’ assessment of their property.  We also act as the Board of Abatement, along with the Town Treasurer, when a taxpayer requests a hearing for abatement of taxes for statutory reasons.   

Board of Abatement

Abatement is a statutory process for relieving taxpayers from the burden of property taxes, penalty (collection fees) and interest. The abatement process exists to permit the board to prevent an injustice, or to help a taxpayer who faces extraordinary circumstances.  Tax abatement differs from tax appeal, in that the subject of the hearing is taxes, not assessment of the property. The conditions under which the Board may grant an abatement are regulated by the State of Vermont, click here for more information.

The Board of Abatement consists of the Town Treasurer, the Town Clerk, the Selectboard, the Board of Listers, and the Justices of the Peace.

Submit your written request for an abatement hearing to the Clerk of the Board, Sally Ober, at clerk@lincolnvermont.org, or mail to: Board of Abatement, 62 Quaker Street, Lincoln, VT 05443.