-
Subchapter 001: INVENTORIES
§ 4001. Inventory forms
(a) Annually on April 1, at the expense of the State, the Director shall furnish to the
several town clerks and boards of appraisers for unorganized towns and gores inventory
forms sufficient in number to meet the requirements of this chapter. Such forms shall
be formulated by the Director and, among other things, shall contain suitable interrogatories
requiring each taxpayer to furnish therein a brief statement of all of each taxpayer’s
taxable property, real and personal, and such other information, including income
and expense information with respect to any income-producing properties, as will enable
the listers or appraisers to appraise such part thereof as is required by law to be
by them appraised, and to make up the abstract of individual lists and grand list
in the manner prescribed by law.
(b) The Director shall include in the blank inventories furnished pursuant to subsection
(a) of this section sufficient space for describing the personal property of the taxpayer.
This information may be furnished by schedules to be attached to the inventories.
(c) Listers shall obtain detailed inventory information respecting real and personal property
only in such cases as in their judgment is necessary to ascertain the fair market
value of property that is subject to an appraisal or reappraisal. (Amended 1977, No. 105, § 14(a); 1999, No. 49, § 25, eff. June 2, 1999; 2005, No. 38, § 5, eff. June 2, 2005.)
§ 4002. Oath
Such form shall contain the following:
I do solemnly swear (or affirm), under the pains and penalties of perjury, that, to
my best knowledge and belief, the foregoing inventory by me subscribed is a full,
true, and correct list and description of all taxable property, both real and personal,
which should be set in the list to me.
_________________________________________
Sign here
Listers may administer all oaths prescribed in this chapter other than such as are
required to be administered to listers.
§ 4003. Distribution of inventories
Inventory forms and printed copies of the law prepared as provided in subdivision 3411(6) of this title shall be delivered by the town clerk or listers to all taxpayers requesting the same.
At the expense of the town, listers shall forward by mail such inventories and copies
to such foreign corporations and nonresidents who are taxable therein, except those
taxable for real estate only, as shall be known to them, and the listers or town clerk
in like manner may furnish such copies to any taxpayer. Failure on the part of the
listers or town clerk to mail or otherwise to furnish such copies, or of the aforesaid
persons or corporations to receive the same, shall not in any manner affect or invalidate
a grand list prepared and filed according to law. (Amended 1993, No. 49, § 3, eff. May 28, 1993.)
§ 4004. Return of inventories by individuals
On or before April 20, unless otherwise required, every taxable person shall procure
such inventory form, make full answers to all interrogatories therein, subscribe the
same, make oath thereto, and deliver or forward the same to one of the listers in
the town wherein such person owns or possesses property required by law to be set
to him or her in the grand list. When notice in writing to file, deliver, or forward
such inventory on or before a given date is delivered by one of the listers to a person,
or mailed postage prepaid to him or her at his or her last known post office address,
such person, within the time therein specified, shall properly fill out such inventory
and deliver or forward the same to one of the listers, notwithstanding he or she may
not own or possess property subject to taxation. Persons taxable only for real estate
shall not be required to file such inventory unless notified so to do as herein provided. (Amended 2013, No. 73, § 31, eff. July 1, 2014.)
§ 4005. Return by corporations, estates, or fiduciaries
The officer of a corporation on whom service of process may be made shall procure
such form and the same shall be executed by its president or other principal officer
and the same shall be delivered or forwarded to one of the listers. The person who
has charge of the property of a trust, or the property of an estate of a decedent
or of a ward or of the property of another person, shall procure and deliver or forward
such form to one of the listers.
§ 4006. Failure to return inventory
Failure of a taxpayer to make and return a signed, sworn to, or affirmed inventory
within 45 days after the mailing of such inventory by the town listers shall bar the
taxpayer from any statutory appeal under this chapter or chapter 131 of this title,
unless such failure is due to factors beyond the taxpayer’s control. In addition,
a taxpayer who fails to submit an inventory within the time and in the form prescribed
may be fined not more than $100.00 for each violation. (Amended 1965, No. 194, § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1999, No. 49, § 28, eff. June 2, 1999.)
§ 4007. Final disposition of inventories
Inventories filled out by taxpayers shall be lodged by the listers in the town clerk’s
office on or before June 1, shall be maintained in a manner reasonably calculated
to protect the confidentiality of the information contained in the inventories, and
shall be retained therein for a period of not less than three years. (Added 1999, No. 49, § 26, eff. June 2, 1999.)
§ 4008. Willful destruction
A person who willfully destroys or removes an inventory from the office of the town
clerk during the time the same is required to be preserved, except in obedience to
process, shall be fined $500.00.
§ 4009. Examination of inventories
(a) Any inventory collected pursuant to section 4001 or 4452 of this title that is in the custody of the town clerk shall be available for inspection, tabulation,
and copying by any commission authorized to do so by the General Assembly, a member
of such commission, the Attorney General, the Director, the State’s Attorney of the
county, and any person designated in writing by the commission, or by any officials
listed in this section.
(b) Listers, selectboard members, treasurers, collectors of taxes, attorneys for the town,
and any person designated by the town to assist the town in appraising, as required
under section 4041 of this title, the fair market value of the property identified on the inventory form may examine
any inventory that they name, and the taxpayer, or the taxpayer’s administrator or
executor, may examine the taxpayer’s inventory.
(c) Town clerks shall upon request furnish a certified copy of an inventory to an official
or person entitled to examine the same and, upon subpoena for that purpose, shall
produce in court any inventory in the clerk’s custody.
(d) Copies or abstracts so taken or furnished and any data or information obtained by
such examination or contained in such abstracts or copies shall not be disclosed in
any manner that will reveal the name or identity of the person making such inventory,
except for official use.
(e) Except as provided in this chapter, the town clerk shall not allow a person to examine
such inventories.
(f) An official or person entitled to examine an inventory or any other person possessing
such information by or through the town offices other than the reporting taxpayer,
who, in a manner not provided for in this chapter, discloses any information so possessed
shall be fined not more than $100.00. (Amended 1977, No. 105, § 14(a); 1999, No. 49, § 27, eff. June 2, 1999; 2017, No. 93 (Adj. Sess.), § 27.)
§ 4010. Inventories in unorganized towns and gores
Persons liable to pay taxes in unorganized towns or gores, except as otherwise provided,
shall be subject to the same provisions in regard to making out and returning inventories
of property to which taxpayers in organized towns are subject; and in taking the list
for taxation in unorganized towns and gores, the appraisers therefor, except as otherwise
provided, shall be governed by the provisions of this chapter.
-
Subchapter 002: APPRAISALS
§ 4041. Examination of property; appraisal
On April 1, the listers shall proceed to take up such inventories and make such personal
examination of the property that they are required to appraise as will enable them
to appraise it at its fair market value. When a board of listers is of the opinion
that expert advice or assistance is needed in making any appraisal required by law,
it may, with approval of selectboard or by vote of the town, employ such assistance.
§ 4041a. Reappraisal
(a) A municipality shall be paid $8.50 per grand list parcel per year from the General
Fund to be used only for reappraisal and costs related to reappraisal of its grand
list properties and for maintenance of the grand list.
(b) If the Director of Property Valuation and Review determines that a municipality’s
education grand list has a coefficient of dispersion greater than 20 or that a municipality
has not timely reappraised pursuant to subsection (d) of this section, the municipality
shall reappraise its education grand list properties. If the Director orders a reappraisal,
the Director shall send the municipality written notice of the decision. The municipality
shall be given 30 days to contest the finding under procedural rules adopted by the
Director or to develop a compliance plan, or both. If the Director accepts a proposed
compliance plan submitted by the municipality, the Director shall not order commencement
of the reappraisal until the municipality has had one year to carry out that plan.
(c) If a municipality fails to submit an acceptable plan or fails to carry out the plan,
pursuant to subsection (b) of this section, the State shall withhold the education,
transportation, and other funds from the municipality until the Director certifies
that the town has carried out that plan.
(d) Each municipality shall commence a full reappraisal not later than six years after
the commencement of the municipality’s most recent full reappraisal unless a longer
period of time is approved by the Director.
(e) The Director shall adopt rules necessary for administration of this section. (Added 1997, No. 60, § 46, eff. Jan. 1, 1998; amended 2005, No. 38, § 8; 2005, No. 215 (Adj. Sess.), § 284; 2015, No. 134 (Adj. Sess.), § 6, eff. May 25, 2016; 2019, No. 51, § 24; 2021, No. 20, § 265; 2023, No. 68, § 1, eff. July 1, 2023; 2023, No. 68, § 2, eff. January 1, 2025; 2023, No. 144 (Adj. Sess.), § 1, eff. June 3, 2024.)
§§ 4042, 4043. Repealed. 1957, No. 219, § 4, eff. July 1, 1961.
§ 4044. Appraisal of personalty on April 1
Unless otherwise provided, the taxable personal estate contained in the inventory
shall be appraised by the listers at its fair market value on April 1.
§ 4045. Appraisal on other than April 1
If any business is normally operated for a period less than 12 consecutive months
and is not in operation on April 1, an inventory shall be filed with the listers at
least 15 days prior to the anticipated annual suspension of such business and the
stock in trade shall be appraised for the period of operation so as to represent an
average of values of such property during that period in which the business has been
carried on.
§ 4046. Notice
The listers shall notify the taxpayer in writing within five days after the filing
of such inventory of the appraised value of such property.
§ 4047. Amending tax list
If no appeal is taken within the time allowed under section 4403 of this title, or if an appeal is taken, upon determination of such appeal, the listers shall amend
the grand list and make a certificate thereon of that fact.
§ 4048. Evaluating real estate of nonresidents
When the last owner of record of real estate is a nonresident and not taxable for
personal estate in the town where the real estate is situated, it shall be set to
such owner at the same valuation as if he or she had made a legal inventory.
§ 4049. Appraisal of orchard lands
Upon the request of the listers of a town wherein orchard lands lie or upon the request
of an owner of orchard lands, the Director shall provide expert advice and assistance
to the listers in making reappraisals of such lands. (Amended 1957, No. 219, § 3, eff. July 1, 1961; 1977, No. 105, § 14(a).)
§ 4050. Appraisal in unorganized towns and gores
As soon as may be after March 31 next succeeding their appointment, the appraisers
shall, in the respective unorganized towns and gores for which they are appointed,
perform the same duties as are prescribed by law for listers in towns, and be subject
to the same liabilities.
§ 4051. Basis for appraisals
The appraisals made under section 4050 of this title shall be the only appraisals for taxation in unorganized towns and gores. In making
such appraisals, the appraisers shall appraise and set in the list, apart from the
taxable real estate, lands sequestered for public, pious, or charitable uses and paying
an annual rent.
§ 4052. Contract appraisals; assessor qualifications [Effective until January 1, 2026; see also 32 V.S.A. § 4052 effective January 1, 2026 set out below]
(a) No municipality shall employ or contract a person, firm, or corporation to perform
appraisals of real property for the purpose of property taxation unless approved by
the Director of Property Valuation and Review as qualified under this section.
(b) No person shall conduct the work of an assessor employed or contracted by a municipality
pursuant to 17 V.S.A. § 2651c(b) unless the person meets the training requirements established by the Director of
Property Valuation and Review under this section.
(c) The Director shall establish by rule reasonable qualifications for approval and training
requirements, which shall include successful completion of educational and training
courses approved by the Director and, in the case of an appraiser hired to do a townwide
reappraisal, at least one year’s experience with an appraiser who has satisfactorily
completed townwide reappraisals.
(d) This section shall not apply to elected or appointed officials of any town but shall
apply to an assessor employed or contracted by a municipality pursuant to 17 V.S.A. § 2651c(b). (Added 1985, No. 264 (Adj. Sess.), § 1; amended 1987, No. 101; 1989, No. 264 (Adj. Sess.), § 5; 1995, No. 169 (Adj. Sess.), § 8, eff. May 15, 1996; 2023, No. 68, § 7, eff. July 1, 2023.)
§ 4052. Contract appraisals; assessor and lister qualifications [Effective January 1, 2026; see also 32 V.S.A. § 4052 effective until January 1, 2026 set out above]
(a) No municipality shall employ or contract a person, firm, or corporation to perform
and no elected lister or board of listers shall perform appraisals of real property
for the purpose of property taxation unless approved by the Director of Property Valuation
and Review as qualified under this section.
(b) No person shall conduct the work of an elected lister, board of listers, or assessor
employed or contracted by a municipality pursuant to 17 V.S.A. § 2651c(b) unless the person meets the training requirements established by the Director of
Property Valuation and Review under this section. An elected lister or board of listers
who does not meet the training requirements of this section at the time of election
shall have one year after entering into the duties of the office of lister to comply
with this section.
(c) The Director shall establish by rule reasonable qualifications for approval and training
requirements, which shall include successful completion of educational and training
courses approved by the Director and, in the case of an appraiser hired to do a townwide
reappraisal, at least one year’s experience with an appraiser who has satisfactorily
completed townwide reappraisals.
(d) [Repealed.] (Added 1985, No. 264 (Adj. Sess.), § 1; amended 1987, No. 101; 1989, No. 264 (Adj. Sess.), § 5; 1995, No. 169 (Adj. Sess.), § 8, eff. May 15, 1996; 2023, No. 68, § 7, eff. July 1, 2023; 2023, No. 68, § 8, eff. January 1, 2026.)
-
Subchapter 003: INDIVIDUAL LISTS
§ 4081. Procedure when inventory properly completed
When an inventory is properly filled out, sworn to, and delivered and, in the opinion
of the listers, contains full, true, and correct answers to all the interrogatories
therein that such taxpayer is required to answer, and a full, true, and correct statement
of all the items of property for which the taxpayer filling out such inventory is
taxable, the listers shall complete the list of such taxpayer as provided in this
chapter.
§ 4082. Taxpayer’s grand list
One percent of the listed value of the real estate taxable to a person shall be added
to one percent of the listed value of his or her personal estate, and the sum so obtained
shall constitute his or her grand list.
§ 4083. Repealed. 1957, No. 219, § 4, eff. July 1, 1961.
§ 4084. Procedure upon failure to return correct inventory
When a person willfully omits to make, swear to, and deliver an inventory, or to answer
any interrogatory therein as required by this chapter, or makes a false answer or
statement therein, or if the listers believe that an inventory does not contain a
full, true, and correct statement of the taxable property of such person, the listers
shall ascertain as best they can the amount of the taxable property of such person
and appraise the same at its fair market value. When, in the opinion of the listers,
the amount so obtained is less than the amount of the taxable property of such person,
they shall further appraise his or her property at a sum that will, in their judgment,
equal the difference between the amount of such appraisal and the amount of his or
her taxable property. When taxable property of such person is not ascertainable by
the listers, they shall appraise the property of such person at a sum that, in their
judgment, is the fair market value of all the taxable property owned by him or her.
The amount so obtained, multiplied by the percent of fair market value that is used
by the listers in the town in which the property is situated shall be the listed value,
one percent of which shall constitute the grand list of such person.
§ 4085. Notice to taxpayers on nonreturn of inventory
When the list of a person has been made under the provisions of section 4084 of this title, he or she shall be notified thereof by the listers on or before 14 days from the
day fixed by law on or before which abstracts of individual lists shall be completed
and lodged in the town clerk’s office by a written notice delivered to him or her
personally, or by certified mail or left at his or her last and usual place of abode,
if a resident, or if a nonresident, mailed to him or her at his or her last known
residence. The notice to a corporation shall be delivered personally or by certified
mail to the officer whose duty it is to make the inventory. (Amended 1973, No. 104, § 1, 1983, No. 85, § 1.)
§ 4086. Omissions in inventory
When, prior to December 15, the listers learn that real or personal estate is omitted
from the inventory of a person returned in such year or that a person has failed to
return an inventory for such year, they shall notify such person in writing. If such
person fails to return an inventory within ten days thereafter, the listers shall
act as provided in section 4084 of this title. Taxes shall be assessed and collected upon such grand list as is provided for the
assessment and collection of other taxes.
§ 4087. Notice to taxpayer of list prepared under preceding section
When the list of a person has been made under the provisions of section 4086 of this title, he or she shall be notified thereof by the listers on or before 14 days from the
day on which the listers will meet to hear grievances of such persons by a written
notice delivered to him or her personally, or left at his or her last usual place
of abode, if a resident, or if a nonresident, mailed to his or her last known residence. (Amended 1983, No. 85, § 2.)
§ 4088. Contents
The notice to a corporation shall be delivered or mailed to the officer whose duty
it is to make the inventory. Such notice shall be in writing and signed by the listers,
setting forth their doings in respect thereof, and the time and place at which they
will thereafter meet to hear the taxpayer therein named who is aggrieved by any of
their actions relating to his or her list. Unless cause to the contrary is shown
within the time named in such notice, such list will become the grand list of such
person for the year beginning on the first day of the preceding April.
§ 4111. Abstracts of individual lists
(a) Subject to the provisions of section 4341 of this title, on or before May 5, the listers shall arrange in alphabetical order, in a book or
books required by law to be furnished for the abstract of individual lists and the
grand lists, the names of the various taxpayers and all the data mentioned in section 4152 of this title. The listed valuation of all real and personal estate shall first be set in the
appropriate columns therefor marked “valuation.”
(b) Such books shall also contain a certificate, signed by the listers, that according
to their best knowledge, information, and belief they have therein set down the listed
valuation of all taxable real and personal estate of each person therein named.
(c) Such book shall contain a notice in writing signed by the listers that the contents
thereof will become the grand list of such town and of each person therein named,
unless cause to the contrary is shown, and that, on or before May 20, as extended
by section 4341 of this title, the listers will meet at some place therein designated by them to hear all grievances
and make corrections in such list.
(d) Subject to the provisions of section 4341 of this title, on or before May 5, such book shall be lodged in the office of the town clerk for
the inspection of the taxpayers in such town. The town clerk shall endorse thereon
the time when the book was so lodged in his or her office. Such book when so lodged
shall be the abstract of individual lists.
(e) When the listers return the grand list book to the town clerk, they shall notify by
first-class mail, on which postage has been prepaid and that has been addressed to
their last known address, all affected persons listed as property owners in the grand
list book of any change in the appraised value of such property or any change in the
allocation of value to the homestead as defined under subdivision 5401(7) of this title or the housesite as defined under subdivision 6061(11) of this title, and also notify them of the amount of such change and of the time and place fixed
in the public notice hereinafter provided for, when persons aggrieved may be heard.
No notice shall be required for a change solely to reflect a new use value set by
the Current Use Advisory Board or the adjustment of that value by the common level
of appraisal. Notices shall be mailed at least 14 days before the time fixed for hearing.
Such personal notices shall be given in all towns and cities within the State, anything
in the charter of any city to the contrary notwithstanding. At the same time, the
listers shall post notices in the town clerk’s office and in at least four other public
places in the town or, in the case of a city, in such other manner and places as the
city charter shall provide, setting forth that they have completed and filed such
book as an abstract and the time and place of the meeting for hearing grievances and
making corrections. Unless the personal notices required hereby were sent by registered
or certified mail, or unless an official certificate of mailing of the same was obtained
from the post office, in the case of any controversy subsequently arising, it shall
be presumed that the personal notices were not mailed as required.
(f) If the listers discover any error or omission in such abstract, they shall correct
the same and shall forthwith give notice thereof in writing by mail, postage prepaid,
or by personal delivery to the taxpayer whose list is thus changed, unless such change
was made in his or her presence.
(g) A person who feels aggrieved by the action of the listers and desires to be heard
by them shall, on or before the day of the grievance meeting, file with them his or
her objections in writing and may appear at such grievance meeting in person or by
his or her agents or attorneys. No grievance shall be allowed for a change solely
to reflect a new use value set by the current use advisory board or the adjustment
of that value by the common level of appraisal. Upon the hearing of such grievance,
the parties thereto may submit such documentary or sworn evidence as shall be pertinent
thereto.
(h) Failure on the part of the listers so to arrange the names of taxpayers in alphabetical
order or to perform any of the requirements hereinbefore provided touching the form
of the aforesaid abstract of individual lists and grand lists shall not in any manner
affect or invalidate the list of any taxpayer, provided it shall contain data which,
upon inspection thereof, together with the inventory of the taxpayer, shall disclose
taxable property whereon such taxpayer is liable for a tax lawfully laid or assessed. (Amended 1959, No. 87, eff. April 1, 1959; 1971, No. 73, § 6, eff. April 16, 1971; 1983, No. 85, § 3; 1997, No. 71 (Adj. Sess.), § 65, eff. March 11, 1998; 1999, No. 49, § 22b, eff. June 2, 1999; 2003, No. 76 (Adj. Sess.), § 10, eff. Feb. 17, 2004; 2007, No. 205 (Adj. Sess.), § 8.)
§ 4112. Legalizing defective or invalid abstracts
If an abstract of individual lists is not lodged in the town clerk’s office or is
not lodged therein within the time prescribed by section 4111 of this title; or if a defective abstract is lodged therein within the time so prescribed or subsequent
thereto; or if a defective notice or no notice is given under the provisions of section 4111 of this title; or if such abstract is otherwise defective or invalid; or if the listers do not
meet at the time and place specified in such notice on or before February 1 next ensuing,
they shall make in proper form and lodge in the town clerk’s office a valid abstract
or correct any defective one theretofore lodged therein, or perform any act theretofore
omitted that is necessary to render such abstract valid.
§ 4113. Certificate to amended abstract
The listers shall add to such abstract so lodged or amended a certificate setting
forth the particulars wherein it was defective or invalid, their doings in respect
thereto, and the date whereon such abstract was so lodged or amended. Failure on
the part of the listers to incorporate in such certificate one or more particulars
wherein such abstract was defective or invalid shall not in any manner invalidate
their doings touching such abstract.
§ 4114. Certificate of clerk
When such abstract is so lodged or amended, the town clerk shall affix thereto his
or her certificate showing the date whereon it was so lodged with him or her, or such
amendments were added to one theretofore filed. Thereupon such abstract shall become
lawful and valid and of the same force and effect as if the same had been filed within
the time prescribed by law.
§ 4115. Notice by listers
The listers shall attach thereto a notice in writing signed by them setting forth
their doings in respect thereto and the time and place at which they will thereafter
meet to hear all taxpayers therein named who are aggrieved by any of their actions
relating to such abstract thus filed or amended and that, unless cause to the contrary
is shown within the time named in such notice, it will become the grand list of the
town wherein the same is lodged for the year beginning on the first day of the preceding
April. The date so fixed for hearing shall not be less than 15 days from and after
the date of such notice.
§ 4116. Notices posted and published; mail to nonresidents
(a) The listers shall forthwith post copies of such notice in the town clerk’s office
and in five or more public places within the town and shall, at the expense thereof,
publish such notice for two weeks successively in one or more newspapers printed or
circulating therein, to be selected by the clerk thereof, the last publication to
be at least three days prior to the date of such hearing. A certificate signed by
such clerk specifying the names and dates of the newspapers wherein such notice was
so published and the public places wherein such copies of notice were so posted shall
be prima facie evidence thereof.
(b) Nonresident taxpayers shall receive notice by first-class mail on which postage has
been prepaid and addressed to their last known address. (Amended 1983, No. 85, § 4.)
-
Subchapter 004: GRAND LIST OF TOWN
§ 4151. Grand list of town
(a) Subject to the provisions of section 4341 of this title, on or before June 25, the listers shall make all corrections in the abstracts and
shall lodge such completed book in the office of the town clerk.
(b) Subject to the provisions of section 4341 of this title, each lister shall, on or before June 25, attach to such lists thus completed the
following oath:
“I do solemnly swear (or affirm) that according to my best knowledge, information
and belief the foregoing list contains a true statement of the listed valuation of
all real estate and taxable personal estate, within the town of .................... . So help me God.” (or “under the pains and penalties of perjury.”)
(c) The town clerk shall certify upon such list the time at which such oath was taken
by each lister and the date when the completed grand list was so filed and thereupon
such list so lodged, certified, and sworn to shall become the grand list of such town,
subject, however, to any and all corrections or additions therein or thereto as otherwise
provided by law.
(d) When by notice from the taxpayer or otherwise the listers are informed of the presence
within the town of personal property of the nature described in section 3603 of this title, they shall within 15 days of receipt of such knowledge correct the list of the owner
of said property to show the assessed value thereof and shall give notice to the taxpayer
of such change in the taxpayer’s list in accordance with sections 4087 and 4088 of this title. Copies of said notice shall be transmitted by the listers to the town clerk and
treasurer. Within 18 days of receiving said notice the town treasurer, in the event
of no appeal on the part of the taxpayer, shall send the taxpayer an amended statement
of taxes due, payable not less than 30 nor more than 90 days from the date thereof.
In the event of an appeal by the taxpayer, such notice of taxes due shall be sent
within 10 days of the termination of said appeal. Collection of such taxes shall
be in accordance with the provisions of chapter 133 of this title. (Amended 1983, No. 85, § 5; 2003, No. 70 (Adj. Sess.), § 37, eff. March 1, 2004.)
§ 4152. Contents
(a) When completed, the grand list of a town shall be in such form as the Director prescribes
and shall contain such information as the Director prescribes, including:
(1) In alphabetical order, the name of each real property owner and each owner of taxable
personal property.
(2) The last known mailing address of all such owners.
[Subdivision (a)(3) effective until contingencies met; see also subdivision (a)(3)
effective July 1, 2028 if contingencies met, set out below.]
(3) A brief description of each parcel of taxable real estate in the town. “Parcel” means
all contiguous land in the same ownership, together with all improvements thereon.
[Subdivision (a)(3) effective July 1, 2028 if contingencies met; see also subdivision
(a)(3) effective until contingencies met, set out above.]
(3) A brief description of each parcel of taxable real estate in the town, including a
classification assigned pursuant to section 4152a of this title. As used in this subdivision, “parcel” means a separate and sellable lot or piece
of real estate. Parcels may be combined to represent all contiguous land in the same
ownership, together with all improvements thereon.
(4) The listed valuation of such owner’s personal estate taxable in the town and, for
property exempted under the provisions of sections 3834, 3836, 3837, and 3838 of this title, what the full listed value of the property would be absent the exemption, the statutory
authority for granting such exemption, the year in which the exemption became effective,
and the year in which it ends.
(5) The listed valuation of each parcel that is not exempt.
[Subdivision (a)(6) effective until July 1, 2037; see also subdivision (a)(6) effective
July 1, 2037 set out below.]
(6) For those parcels that are exempt, the insurance replacement value reported to the
local assessing officials by the owner under section 3802a of this title or what the full listed value of the property would be absent the exemption and the
statutory authority for granting such exemption and, for properties exempt pursuant
to a vote, the year in which the exemption became effective and the year in which
the exemption ends; provided that, for parcels exempt under chapter 125, subchapter
3 of this title, the insurance replacement value shall not be substituted for the
full listed value of the property absent the exemption and the grand list shall indicate
whether the exemption applies to the State property tax or both the State and municipal
property taxes.
[Subdivision (a)(6) effective July 1, 2037; see also subdivision (a)(6) effective until
July 1, 2037 set out above.]
(6) For those parcels that are exempt, the insurance replacement value reported to the
local assessing officials by the owner under section 3802a of this title or what the full listed value of the property would be absent the exemption and the
statutory authority for granting such exemption and, for properties exempt pursuant
to a vote, the year in which the exemption became effective and the year in which
the exemption ends.
(7) For those parcels appraised under the provisions of section 3607a, subdivisions 3832(1),
(6), and (7), and section 3836, 3840, 3845, or 3847 of this title, the value that reflects the taxes to be paid on the property, the full listed value
absent such appraisal, the statutory authority for granting such appraisal, the year
in which such appraisal became effective, and the year in which it ends.
(8) The full listed value and the stabilization value agreed to by an owner and a town
pursuant to 24 V.S.A. § 2741 or section 3843 or 3846 of this title, the year in which the stabilization agreement became effective, and
the year in which it ends.
(9) Separate columns that will show the listed valuations of homesteads as defined in
subdivision 5401(7) of this title and housesites as defined under subdivision 6061(11) of this title.
(b) When the grand list of a town contains a description of a mobile home, whether or
not the mobile home is considered real or personal property, the description shall
include, if available, the name of the manufacturer, the model number, the serial
number, and the dimensions of the home.
(c) When the grand list of a town describes exempt property, the grand list shall identify
if the value provided is the insurance replacement cost provided under section 3802a of this title or the full listed value under subdivision (a)(6) of this section. (Amended 1975, No. 215 (Adj. Sess.), § 2; 1977, No. 105, § 14(a); 1995, No. 169 (Adj. Sess.), § 9, eff. May 15, 1996; 1997, No. 60, § 47, eff. Jan. 1, 1998; 1997, No. 71 (Adj. Sess.), § 63, eff. March 11, 1998; 1999, No. 49, § 22c, eff. June 2, 1999; 2003, No. 76 (Adj. Sess.), § 11, eff. Feb. 17, 2004; 2013, No. 73, § 30, eff. July 1, 2014; 2023, No. 181 (Adj. Sess.), § 81, eff. June 17, 2024; 2023, No. 181 (Adj. Sess.), § 83, eff. July 1, 2037; 2025, No. 73, § 60, contingently eff. July 1, 2028.)
§ 4152a. Property tax classifications [Effective July 1, 2028 if contingencies met]
(a) The grand list of a town shall include one or more tax classifications for each parcel
of real estate. A parcel shall be classified using one of the general classes of real
estate listed under subsection (b) of this section and based on the considerations
set forth in this section and by guidance provided by the Division of Property Valuation
and Review. The listers and assessors shall annually update the grand list to include
a tax classification not later than June 1 of every year, using information submitted
to the Department of Taxes pursuant to this section. The tax classification may be
updated after June 1 when a taxpayer files, or corrects an erroneously filed, homestead
declaration after June 1.
(b) A parcel shall be assigned one or more of the following general classes:
(1) Homestead;
(2) Nonhomestead nonresidential; and
(3) Nonhomestead residential.
(c) As used in this section:
(1) “Homestead” means a parcel, or portion of a parcel, declared as a homestead on or
before October 15 in accordance with section 5410 of this title for the current year.
(2) “Nonhomestead nonresidential” means a parcel, or portion of a parcel, that does not
qualify as “homestead” or “nonhomestead residential” under this section.
(3) “Nonhomestead residential” means a parcel, or portion of a parcel, for which a homestead
was not declared in accordance with section 5410 of this title for the current year and that has a residential property, as defined by the Commissioner
by rule.
(d) A parcel with two or more portions qualifying for different tax classifications under
this section shall be classified proportionally based on the percentage of floor space
used.
(1) In the case of a homestead with 25 percent or less of floor space used for a business
purpose, the parcel shall be classified as a homestead pursuant to subdivision 5401(a)(7)(F) of this title.
(2) If a portion of floor space is used for more than one purpose, the use in which the
floor space is most often used shall be considered the primary use and the floor space
shall be dedicated to that use for purposes of tax classification.
(e) The Commissioner shall amend existing forms, and publish new forms, as needed to gather
the necessary attestations and declarations required under this section.
(f) Nothing in this section shall be construed to alter the tax treatment or enrollment
eligibility of property as it relates to use value appraisal under chapter 124 of
this title.
(g) Persons aggrieved by a decision to classify property for taxation purposes under this
section may appeal in the manner provided for property valuation appeals under this
title. (Added 2025, No. 73, § 61, contingently eff. July 1, 2028.)
§ 4153. Repealed. 1995, No. 169 (Adj. Sess.), § 10, eff. May 15, 1996.
§ 4154. Endorsement of time of reception
When a grand list is completed and lodged in the office of the town or city clerk,
such clerk shall duly endorse thereon the time of its reception and place the same
with the permanent files of the office.
§ 4154a. State-owned land
At least two months prior to each annual town meeting, the listers of each municipality
in which the Agency of Natural Resources or one of its subdivisions holds title to
lands and premises shall report to the selectboard of the municipality regarding the
percentage of acreage within the municipality that is owned or otherwise controlled
by the Agency. (Added 2003, No. 63, § 56, eff. June 11, 2003.)
§ 4155. Certificate and attestation—No appeal or suit pending
When no statutory appeal as provided by law from the appraisal of the listers and
no suit to recover taxes paid under protest is pending on the first Tuesday of February
following such lodgment, the selectboard and listers of a town or the mayor and assessors
of a city shall endorse a certificate to that effect upon the grand list and the same
shall be attested by the town or city clerk with the date of such attestation.
§ 4156. After appeal and suit determined
When any such appeal or suit is then pending, such certificate shall be made as soon
as such appeal or suit has been finally determined.
§ 4157. Effect of such certificate
From the date of endorsing such certificate upon the grand list as aforesaid to the
effect that no such appeal or suit is pending, when offered in evidence in any court
in this State, such list shall be received as a legal grand list of such town or city
and its validity shall not be put in issue by any party to any action in any hearing
or trial in any court.
§ 4158. Loss or destruction of grand list
When the grand list of a town becomes lost or destroyed, the listers shall at once
make a new appraisal of all taxable property in such town and return the same to the
office of the town clerk within 60 days from such appraisal in the manner provided
for the appraisal of real and personal estate.
§ 4159. Unorganized towns and gores
The lists of unorganized towns and gores shall be made up by the boards of appraisers
therefor in the form prescribed by this chapter and deposited in the offices of the
clerks of the counties in which such unorganized towns or gores are respectively situated,
on or before June 15 next following the making up of the same. At least 14 days prior
to the date set for hearing grievances, the appraisers for unorganized towns and gores
shall notify each taxpayer in writing by first-class mail, on which postage has been
prepaid and addressed to the last known address, of any change in the appraisal value
of property. During such month, sitting at the places where the lists have been deposited,
the appraisers shall hear and decide upon the applications of the persons aggrieved,
and the appraisers shall not be required to give notice of hearings other than to
fix the time therefor upon application. Changes shall not be made in the lists after
July 7. (Amended 1983, No. 85, § 6.)
§ 4181. Form and deposit of abstract
Annually, on or before June 15, listers shall make and deposit with the town clerk
an abstract of the grand list of such town. Annually, on or before July 5, a like
abstract shall be made by the appraisers for unorganized towns and gores and deposited
by them with the county clerk. Abstracts shall contain information prescribed by
rule of the Commissioner of Taxes that is reasonably needed for the proper execution
of his or her duties. (Amended 1987, No. 84, § 9.)
§ 4182. False abstracts
When a lister or appraiser knowingly makes or returns an incorrect abstract, he or
she shall be fined not more than $500.00.
§ 4183. Certification by clerk
The clerk to whom such abstract is returned shall compare the same with the grand
list and, if he or she finds it correct in every particular, shall so certify on the
abstract; and if he or she finds that it is not correct, he or she shall so certify
and state wherein and the changes necessary to make it conform to the grand list.
§ 4184. Neglect
A town or county clerk who fails to make such certificate, or transmit such abstract,
or knowingly makes a false certificate or statement on such abstract, shall be fined
not more than $500.00.
§ 4185. Repealed. 2001, No. 63, § 283(c), eff. July 1, 2003.
§ 4186. Repealed. 2007, No. 190 (Adj. Sess.), § 9, eff. June 6, 2008.