# 32 V.S.A. § 6068: Application and time for filing [Effective July 1, 2028 if contingency met; see also 32 @ chapter 154 effective until contingency met, set out above] > Vermont · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6068 ## Section - **Citation:** 32 V.S.A. § 6068 - **Heading:** Application and time for filing [Effective July 1, 2028 if contingency met; see also 32 @ chapter 154 effective until contingency met, set out above] - **Jurisdiction:** Vermont - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** VT Code / Title 32 / Chapter 154 / Section 6068 ## Text (a) A property tax credit claim or request for allocation of an income tax refund to homestead property tax payment shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension, and shall describe the school district in which the homestead property is located and shall particularly describe the homestead property for which the credit or allocation is sought, including the school parcel account number prescribed in subsection 5404(b) of this title. A renter credit claim shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension. (b) If the claimant files a claim after October 15 but on or before March 15 of the following calendar year, the property tax credit under this chapter: (1) shall be reduced in amount by $150.00, but not below $0.00; (2) shall be issued directly to the claimant; and (3) shall not require the municipality where the claimant's property is located to issue an adjusted homestead property tax bill. (c) No request for allocation of an income tax refund or for a renter credit claim may be made after October 15. No property tax credit claim may be made after March 15 of the calendar year following the due date under subsection (a) of this section. (a) A homestead property tax exemption or municipal property tax credit claim or request for allocation of an income tax refund to statewide education property tax payment shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension, and shall describe the school district in which the homestead property is located and shall particularly describe the homestead property for which the exemption or credit is sought, including the school parcel account number prescribed in subsection 5404(b) of this title. A renter credit claim shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension. (b)(1) If a claimant files a municipal property tax credit claim after October 15 but on or before March 15 of the following calendar year, the municipal property tax credit under this chapter: (A) shall be reduced in amount by $150.00, but not below $0.00; (B) shall be issued directly to the claimant; and (C) shall not require the municipality where the claimant's property is located to issue an adjusted property tax bill. (2) If a claimant files a homestead property tax exemption claim under this chapter after October 15 but on or before March 15 of the following calendar year, the claimant shall pay a penalty of $150.00 and the municipality where the claimant's property is located shall not be required to issue an adjusted property tax bill. (c) No request for allocation of an income tax refund or for a renter credit claim may be made after October 15. No homestead property tax exemption or municipal property tax credit claim may be made after March 15 of the calendar year following the due date under subsection (a) of this section. ## Nearby sections - [32 V.S.A. § 6061 § 6061. Definitions [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6061.md) - [32 V.S.A. § 6062 § 6062. Number and identity of claimants; apportionment [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6062.md) - [32 V.S.A. § 6063 § 6063. Claim as personal; credit and exemption amount at time of transfer [Effective July 1, 2028 if contingency met; see also 32 @ chapter 154 effective until contingency met, set out above]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6063.md) - [32 V.S.A. § 6064 § 6064. Claim applied against outstanding liabilities](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6064.md) - [32 V.S.A. § 6065 § 6065. Forms; tables; notices [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6065.md) - [32 V.S.A. § 6066 § 6066. Computation of property tax credit and renter credit [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6066.md) - [32 V.S.A. § 6066a § 6066a. Determination of property tax credit [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6066a.md) - [32 V.S.A. § 6067 § 6067. Credit limitations [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6067.md) - [32 V.S.A. § 6068 § 6068. Application and time for filing [Effective July 1, 2028 if contingency met; see also 32 @ chapter 154 effective until contingency met, set out above]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6068.md) - [32 V.S.A. § 6069 § 6069. Landlord certificate](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6069.md) - [32 V.S.A. § 6070 § 6070. Disallowed claims [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6070.md) - [32 V.S.A. § 6071 § 6071. Excessive and fraudulent claims [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6071.md) - [32 V.S.A. § 6072 § 6072. Appeals](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6072.md) - [32 V.S.A. § 6073 § 6073. Rules of the Commissioner [Effective July 1, 2028 if contingency met; see also 32 @ chapter 154 effective until contingency met, set out above]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6073.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6068. Check the current official text before relying on it. Not legal advice.