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The Vermont Statutes Online

The Statutes below now include the actions of the 2026 session of the General Assembly.

NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.

Statutes› Title 32› Chapter 121› § 3482

Title 32 : Taxation and Finance

Chapter 121 : General Provisions

Subchapter 004 : Miscellaneous

(Cite as: 32 V.S.A. § 3482)

  • § 3482. Property listed at one percent [Effective until July 1, 2031; see also § 3482 effective July 1, 2031, set out below]

    Except as otherwise provided, all real and personal estate shall be set in the list at one percent of its listed value on April 1, of the year of its appraisal.

  • § 3482. Property listed at one percent [Effective July 1, 2031; see also § 3482 effective until July 1, 2031, set out above]

    Except as otherwise provided, all real and personal estate shall be set in the list at one percent of its listed value on January 1, of the year of its appraisal. (Amended 2025, No. 164 (Adj. Sess.), § 27, eff. July 1, 2031.)