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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§ 4044. Appraisal of personalty on April 1 [Effective until July 1, 2031; see also § 4044 effective July 1, 2031, set out below]
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.
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§ 4044. Appraisal of personality on January 1 [Effective July 1, 2031; see also § 4044 effective until July 1, 2031, set out above]
Unless otherwise provided, the taxable personal estate contained in the inventory shall be appraised by the listers at its fair market value on January 1. (Amended 2025, No. 164 (Adj. Sess.), § 42, eff. July 1, 2031.)