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.
Title 32 : Taxation and Finance
Chapter 129 : Grand Tax Lists
Subchapter 002 : Appraisals
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§ 4041. Examination of property; appraisal [Effective until July 1, 2031; see also § 4041 effective January 1, 2031, set out below]
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.
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§ 4041. Examination of property; appraisal [Effective July 1, 2031; see also § 4041 effective until July 1, 2031, set out above]
On January 1, the listers and assessors 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 the legislative body of the municipality or by vote of the municipality, employ such assistance. (Amended 2025, No. 164 (Adj. Sess.), § 41, eff. July 1, 2031.)