The Vermont Statutes Online
The Statutes below include the actions of the 2024 session of the General Assembly.
The Vermont Statutes Online will be down for maintenance on Wednesday, October 22 while we load the actions of the 2025 General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
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
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.
