-
Subchapter 001: TO BOARD OF CIVIL AUTHORITY
§§ 4401, 4402. Repealed. 1957, No. 219, § 4, eff. July 1, 1961.
§ 4403. Appeal from appraisal made other than on April 1
Within 14 days after the date of mailing of notice required under section 4046 of this title, a person aggrieved by the decision of the listers under the provisions of section 4046 of this title may appeal therefrom pursuant to the provisions of sections 4407-4410 of this title. (Amended 1983, No. 85, § 9.)
§ 4404. Appeals from listers as to grand list
(a) Within 14 days after the date of notice thereof, a person aggrieved by the final decision
of the listers under the provisions of section 4221 of this title may appeal in writing therefrom to the board of civil authority by lodging his or
her appeal with the town clerk, who shall record the same in the book containing the
abstract of individual lists. The grounds upon which such appeal is based shall therein
be briefly set forth.
(b) The town clerk forthwith shall call a meeting of the board to hear and determine such
appeals, which shall be held at such time, not later than 14 days after the last date
allowed for notice of appeal, and at such place within the town as he or she shall
designate. Notice of such time and place shall be given by posting a warning therefor
in three or more public places in such town and by mailing a copy of such warning,
postage prepaid, to each member of the board, an agent designated by the legislative
body, the chair of the board of listers, and to all persons so appealing.
(c)(1) The board shall meet at the time and place so designated, and on that day and from
day to day thereafter shall hear and determine such appeals until all questions and
objections are heard and decided. Each property, the appraisal of which is being appealed,
shall be inspected by a committee of not less than three members of the board who
shall report to the board within 30 days from the hearing on the appeal and before
the final decision pertaining to the property is given. If, after notice, the appellant
refuses to allow an inspection of the property as required under this subsection,
including the interior and exterior of any structure on the property, the appeal shall
be deemed withdrawn. The board shall, within 15 days from the time of the report,
certify in writing its notice of decision, with reasons, in the premises, and shall
file the notice with the town clerk who shall thereupon record the same in the book
wherein the appeal was recorded and forthwith notify the appellant in writing of the
action of such board by certified mail. If the board does not substantially comply
with the requirements of this subsection and if the appeal is not withdrawn by filing
written notice of withdrawal with the board or deemed withdrawn as provided in this
subsection, the grand list of the appellant for the year for which appeal is being
made shall remain at the amount set before the appealed change was made by the listers;
except, if there has been a complete reappraisal, the grand list of the appellant
for the year for which appeal is being made shall be set at a value that will produce
a tax liability equal to the tax liability for the preceding year. The town clerk
shall immediately record the same in the book wherein the appeal was recorded and
forthwith notify the appellant in writing of the action by certified mail. Thereupon
the appraisal so determined pursuant to this subsection shall become a part of the
grand list of the person.
(2) During a declared state of emergency under 20 V.S.A. chapter 1, a board of civil authority within a municipality affected by an all-hazards event
shall not be required to physically inspect any property that is the subject of an
appeal. If the appellant requests in writing that the property be inspected for purposes
of the appeal, a member or members of the board shall conduct the inspection through
electronic means. If the appellant does not facilitate the inspection through electronic
means, then the appeal shall be deemed withdrawn.
(3) As used in this subsection, “electronic means” means the transmittal of video or photographic
evidence by the appellant at the direction of the board members conducting the inspection.
(d) Listers and agents to prosecute and defend suits wherein a town is interested shall
not be eligible to serve as members of the board while convened to hear and determine
such appeals nor shall an appellant, the appellant’s servant, agent, or attorney be
eligible to serve as a member of the board while convened to hear and determine any
appeals. However, listers and agents to prosecute and defend suits wherein a town
is interested shall be given the opportunity to defend the appraisals in question. (Amended 1959, No. 58, eff. April 1, 1959; 1961, No. 4; 1963, No. 201; 1973, No. 104, § 2, eff. April 25, 1973; 1983, No. 85, § 10, affecting property tax years beginning on and after April 1, 1984; 1993, No. 49, § 6, eff. May 28, 1993; 1993, No. 117 (Adj. Sess.), § 1, eff. March 24, 1994; 1995, No. 169 (Adj. Sess.), § 12, eff. May 15, 1996; 2019, No. 84 (Adj. Sess.), § 3; 2021, No. 157 (Adj. Sess.), § 9, eff. July 1, 2022.)
§ 4405. Oath
The members of the board of civil authority shall each take, subscribe, and file in
the town clerk’s office before entering upon the discharge of their duties under section 4404 of this title the following oath, and the oath as subscribed shall be recorded in such clerk’s
office:
“I do solemnly swear (or affirm) that I will well and truly hear and determine all
matters at issue between taxpayers and listers submitted for my decision. So help
me God.” (or, “under the pains and penalties of perjury.”)
§ 4406. Repealed.
§ 4407. Appeal from proceedings to correct abstracts
Within 14 days after the date of notice thereof, a person aggrieved by the final decision
of the listers under the provisions of sections 4112-4116 and 4222-4224 of this title may appeal therefrom and shall file his or her objections in writing with the town
or city clerk, who shall call a meeting of the board of civil authority at a time
and place to be determined by the clerk, but such time shall not be later than 14
days after the last date allowed for notice of appeal. Notices in writing of such
appeal and of the time and place of such hearing shall be delivered in person or mailed,
postage prepaid, to the appellant and one or more of the listers. (Amended 1983, No. 85, § 11; 1991, No. 129 (Adj. Sess.), § 1; 1993, No. 49, § 7, eff. May 28, 1993.)
§ 4408. Hearing by board
(a) On the date so fixed by the town clerk and from day to day thereafter, the board of
civil authority shall hear such appellants as appear in person or by agents or attorneys
until all such objections have been heard and considered. All objections filed in
writing with the board of civil authority at or prior to the time fixed for hearing
appeals shall be determined by the board, notwithstanding that the person filing the
objections fails to appear in person or by agent or attorney.
(b), (c) [Repealed.] (Amended 1971, No. 73, § 9, eff. April 16, 1971; 2009, No. 1 (Sp. Sess.), § H.22; 2011, No. 4, § 1, eff. Feb. 23, 2011; 2011, No. 155 (Adj. Sess.), § 20.)
§ 4409. Certification of changes
The board of civil authority may increase, reduce, or sustain an appraisal made by
listers. The action taken in such appeal proceedings shall be certified in writing
by the board of civil authority to the town clerk, who shall record the same in such
abstract and make proper notations therein opposite the name of each taxpayer whose
appeal is thus determined and shall forthwith notify the appellant in writing of the
action of such board, sent by certified mail. (Amended 1971, No. 73, § 10, eff. April 16, 1971; 1973, No. 104, § 3, eff. April 25, 1973.)
§ 4410. When no appeal taken
When all section 4407 appeals so taken have been determined as aforesaid, the listers
shall amend or correct the grand list to conform to such abstracts, shall complete
the grand list in the town clerk’s office, shall subscribe and append thereto the
oath prescribed in section 4151 of this title, and shall affix thereto a certificate setting forth their doings in respect thereof
and the date whereon such grand list was so amended.
§ 4411. Modifying grand list to conform with results of an appeal
If, at the time when the listers are required to complete the grand list and to lodge
the same with the town clerk by section 4151 of this title, an appeal from the listers is pending and undetermined, such appeal shall be determined
as soon as may be thereafter, and the board deciding such appeal shall file with the
town clerk a certificate setting forth its decision in the premises, and he or she
shall record the same in the grand list book, and thereupon the grand list shall be
modified or amended to conform thereto.
-
Subchapter 002: TO DIRECTOR OR TO SUPERIOR COURT
§ 4441. Repealed. 1969, No. 253 (Adj. Sess.), § 3.
§ 4442. Repealed. 1959, No. 158, § 5, eff. May 5, 1959.
§§ 4443-4451. Repealed. 1969, No. 253 (Adj. Sess.), § 3.
§ 4452. Valuations
(a) On or before May 1 of each year, the Division of Property Valuation and Review of
the Department of Taxes shall furnish the listers in each town or city with the valuation
of all taxable property of any public utility situated therein as reported by such
utility to the Division.
(b) Each public utility shall furnish to the Division not later than March 31 in each
year a sworn inventory of all its taxable property in such form as will show the valuation
of its property in each town, city, or other municipality.
(c) The Division shall prescribe the form of such report and the officer or officers who
shall make oath thereto.
(d) The valuations furnished under this section shall be considered along with any other
information as may reasonably be required by listers in determining and fixing the
valuations of property for the purposes of property taxation. The Division may require
that each municipality use certain valuations furnished under this section. The valuations
provided by the Division for property used for the transmission and distribution of
electricity shall be used by the listers as the valuations of that property for purposes
of property taxation. (Added 1975, No. 184 (Adj. Sess.); amended 1983, No. 152 (Adj. Sess.); 1999, No. 49, § 29, eff. June 2, 1999; 2023, No. 144 (Adj. Sess.), § 8, eff. June 3, 2024.)
§§ 4453-4460. [Reserved for future use]
§ 4461. Time and manner of appeal
(a) A taxpayer or the selectboard members of a town aggrieved by a decision of the board
of civil authority under subchapter 1 of this chapter may appeal the decision of the
board to either the Director or the Superior Court of the county in which the property
is located. The appeal to the Superior Court shall be heard without a jury. The appeal
to either the Director or the Superior Court shall be commenced by filing a notice
of appeal pursuant to Rule 74 of the Vermont Rules of Civil Procedure within 30 days
after entry of the decision of the board of civil authority. The date of mailing of
notice of the board’s decision by the town clerk to the taxpayer shall be deemed the
date of entry of the board’s decision. The town clerk shall transmit a copy of the
notice to the Director or to the Superior Court as indicated in the notice and shall
record or attach a copy of the notice in the grand list book. The entry fee for an
appeal to the Director is $70.00; provided, however, that the Director may waive,
reduce, or refund the entry fee in cases of hardship or to join appeals regarding
the same parcel. If, in the opinion of the Director, an appeal under this subsection
involves a complex or unique property or valuation that would be best adjudicated
by the Superior Court, the Director may decline to assign a property valuation hearing
officer pursuant to section 4465 of this title and shall forward the appeal to the Superior Court where it shall be heard. An appeal
forwarded by the Director under this subsection shall be considered timely filed in
the Superior Court if it was timely appealed to the Director.
(b) On or before the last day on which appeals may be taken from the decision of the board
of civil authority, an agent designated by the legislative body of the town, in the
name of the town, on written application of one or more taxpayers of the town whose
combined grand list represents at least three percent of the grand list of the town
for the preceding year, shall appeal to the Superior Court from any action of the
board of civil authority not involving appeals of the applying taxpayers. However,
the agent designated by the legislative body shall, in any event, have at least six
business days after receipt of such taxpayers’ application for appeal in which to
take the appeal, and the date for the taking of such appeal shall accordingly be extended,
if necessary, until the six business days shall have elapsed. The $70.00 entry fee
shall be paid by the applicants with respect to each individual property thus being
appealed that is separately listed in the grand list.
(c) [Repealed.]
(d) Fees collected under this section shall be credited to a special fund established
and managed pursuant to chapter 7, subchapter 5 of this title and shall be available
to the Department of Taxes to offset the costs of providing those services. (Added 1969, No. 253 (Adj. Sess.), § 1; amended 1971, No. 185 (Adj. Sess.), § 217, eff. March 29, 1972; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1977, No. 66; 1977, No. 105, § 14(a); 1979, No. 177 (Adj. Sess.), § 2; 1983, No. 201 (Adj. Sess.), § 7, eff. April 27, 1984; 1993, No. 131 (Adj. Sess.), § 1; 1997, No. 59, § 12, eff. June 30, 1997; 1997, No. 161 (Adj. Sess.), § 21a, eff. Jan. 1, 1998; 1999, No. 49, § 45, eff. June 2, 1999; 2005, No. 202 (Adj. Sess.), § 8; 2017, No. 11, § 58; 2019, No. 51, § 3, eff. June 10, 2019; 2019, No. 84 (Adj. Sess.), § 4; 2021, No. 163 (Adj. Sess.), § 5, eff. June 1, 2022.)
§ 4462. Repealed. 1999, No. 49, § 46, eff. June 2, 1999.
§ 4463. Objections to appeal
When a taxpayer, an agent designated by the legislative body of the town, or selectboard
claims that an appeal to the Director is in any manner defective or was not lawfully
taken, on or before 14 days after mailing of the notice of appeal by the clerk under
Rule 74(b) of the Vermont Rules of Civil Procedure, the taxpayer, agent, or selectboard
shall file objections in writing with the Director and furnish the appellant or appellant’s
attorney with a copy of the objections. When the taxpayer, agent, or selectboard so
requests, the Director shall thereupon fix a time and place for hearing the objections
and shall notify all parties thereof, by mail or otherwise. Upon hearing or otherwise,
the Director shall pass upon the objections and make such order in relation thereto
as is required by law. The order shall be recorded or attached in the town clerk’s
office in the book wherein the appeal is recorded. (Added 1969, No. 253 (Adj. Sess.), § 1; amended 1971, No. 185 (Adj. Sess.), § 219, eff. March 29, 1972; 1977, No. 105, § 14(a); 1999, No. 49, § 47, eff. June 2, 1999; 2003, No. 70 (Adj. Sess.), § 38, eff. March 1, 2004; 2017, No. 11, § 59; 2019, No. 84 (Adj. Sess.), § 5.)
§ 4464. Withdrawal of appeal
On application to the Director, an appellant may request leave to withdraw his or
her appeal at any time before it is heard. When an appeal is withdrawn, the Director
shall so certify to the clerk of the town from the action of whose listers or board
of civil authority the appeal was taken, and the clerk shall record the certificate
of withdrawal of the appeal. The appraisal from which the appeal was taken shall
then become a part of the appraisal or grand list of the taxpayer. (Added 1969, No. 253 (Adj. Sess.), § 1; amended 1971, No. 185 (Adj. Sess.), § 220, eff. March 29, 1972; 1977, No. 105, § 14(a).)
§ 4465. Appointment of property valuation hearing officer; oath; pay
When an appeal to the Director is not withdrawn or forwarded by the Director to Superior
Court pursuant to subsection 4461(a) of this title, the Director shall refer the appeal in writing to a person not employed by the Director,
appointed by the Director as hearing officer. The Director shall have the right to
remove a hearing officer for inefficiency, malfeasance in office, or other cause.
In like manner, the Director shall appoint a hearing officer to fill any vacancy created
by resignation, removal, or other cause. Before entering into their duties, persons
appointed as hearing officers shall take and subscribe the oath of the office prescribed
in the Constitution, which oath shall be filed with the Director. The Commissioner
of Taxes shall pay each hearing officer $38.00 per hour plus a cost-of-living adjustment
in an amount equal to any adjustment approved for exempt employees by the Secretary
of Administration, together with reasonable expenses as the Commissioner may determine.
A hearing officer may subpoena witnesses, records, and documents in the manner provided
by law for serving subpoenas in civil actions and may administer oaths to witnesses. (Added 1969, No. 253 (Adj. Sess.), § 1; amended 1977, No. 105, § 14(a); 1995, No. 178 (Adj. Sess.), § 293; 1997, No. 59, § 13, eff. June 30, 1997; 2005, No. 215 (Adj. Sess.), § 279; 2013, No. 73, § 32; 2015, No. 134 (Adj. Sess.), § 7, eff. May 25, 2016; 2019, No. 175 (Adj. Sess.), § 6, eff. Oct. 8, 2020; 2021, No. 163 (Adj. Sess.), § 6, eff. June 1, 2022; 2025, No. 73, § 67, eff. July 1, 2025.)
§ 4466. Conduct of appeal before hearing officer
Unless expressly waived by all parties to the appeal, the provisions of 3 V.S.A. chapter
25 shall govern all proceedings before a hearing officer except where inconsistent
with this subchapter. A hearing officer shall promptly notify in writing the clerk
of the town and all other parties to the appeal of the place within the town wherein
the appeal is taken, of the place within such town and the time at which the parties
shall be heard, such notice to be delivered in person or by mail, postage prepaid. (Added 1969, No. 253 (Adj. Sess.), § 1; amended 1995, No. 178 (Adj. Sess.), § 294; 2013, No. 73, § 33.)
§ 4467. Determination of appeal
(a) Upon appeal to the Director or the court, the hearing officer or court shall proceed
de novo and determine the correct valuation of the property as promptly as practicable
and to determine a homestead and a housesite value if a homestead has been declared
with respect to the property for the year in which the appeal is taken. The hearing
officer or court shall take into account the requirements of law as to valuation,
and the provisions of Chapter I, Article 9 of the Constitution of Vermont and the 14th Amendment to the Constitution of the United States.
(b) If the hearing officer or court finds that the listed value of the property subject
to appeal does not correspond to the listed value of comparable properties within
the town, the hearing officer or court shall set the property in the list at a corresponding
value. The findings and determinations of the hearing officer shall be made in writing
and shall be available to the appellant.
(c)(1) If the appeal is taken to the Director, the hearing officer may inspect the property
prior to making a determination, unless one of the parties requests an inspection,
in which case the hearing officer shall inspect the property prior to making a determination.
Within 10 days of the appeal being filed with the Director, the Director shall notify
the property owner in writing of the Director’s option to request an inspection under
this section.
(2) During a declared state of emergency under 20 V.S.A. chapter 1, a hearing officer shall not be required to physically inspect any property that
is the subject of an appeal. If the appellant requests in writing that the property
be inspected for purposes of the appeal, the hearing officer shall conduct the inspection
through electronic means. If the appellant does not facilitate the inspection through
electronic means, then the appeal shall be deemed withdrawn.
(3) As used in this subsection, “electronic means” means the transmittal of video or photographic
evidence by the appellant at the direction of the hearing officer conducting the inspection. (Added 1969, No. 253 (Adj. Sess.), § 1; amended 1973, No. 104, § 4, eff. April 25, 1973, operative only with respect to appeals brought after that date; 1983, No. 215 (Adj. Sess.), § 1, eff. May 10, 1984; 1995, No. 178 (Adj. Sess.), § 295; 1999, No. 49, § 16, eff. June 2, 1999; 2003, No. 76 (Adj. Sess.), § 12, eff. Feb. 17, 2004; 2013, No. 73, § 34; 2015, No. 134 (Adj. Sess.), § 8, eff. May 25, 2016; 2021, No. 157 (Adj. Sess.), § 10, eff. July 1, 2022.)
§ 4468. Transmission and record of determination
The Director or clerk of the court shall forward by certified mail one copy of the
determination to the taxpayer, one copy to the Commissioner and one copy to the town
clerk, who shall record the same in the book in which the appeal was recorded under
section 4461 of this title. The appraisal so fixed by the Director or court shall become the basis for the grand
list of the taxpayer for the year in which the appeal is taken and, if the appraisal
relates to real property, for the two next ensuing years, except that if the real
property is enrolled in use value appraisal under chapter 124 of this title, the value
of enrolled land, prior to its being equalized, shall be the per acre value set annually
by the Current Use Advisory Board multiplied by the number of acres enrolled. The
appraisal, however, may be changed in the ensuing two years if the taxpayer’s property
is materially altered, changed, damaged, or if the municipality, city, or town in
which it is located has undergone a complete revaluation of all taxable real estate. (Added 1969, No. 253 (Adj. Sess.), § 1; amended 1971, No. 185 (Adj. Sess.), § 221, eff. March 29, 1972; 1973, No. 86, § 2, eff. for the tax year beginning April 1, 1974, and thereafter; 1973, No. 106, § 12, eff. 30 days from April 25, 1973; 1977, No. 105, § 14(a); 1999, No. 49, § 48, eff. June 2, 1999; 2001, No. 63, § 279a, eff. June 16, 2001.)
§ 4469. Tax credit upon successful appeal
Whenever a taxpayer has had his or her appraisal reduced upon appeal and has paid
the tax due upon the original appraisal that he or she appealed, the taxpayer shall
be entitled to a credit against the tax for the next ensuing tax year, and for succeeding
years if required to use up the amount of the credit, for the amount of tax paid in
excess of that due upon the reduced appraisal. (Added 1975, No. 158 (Adj. Sess.), § 2.)