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Chapter 131 : Appeals [Repealed effective January 1, 2031]
Subchapter 002 : To Director or to Superior Court [Repealed effective January 1, 2031]
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§ 4469. Tax credit upon successful appeal [Repealed effective January 1, 2031]
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 Sess.), § 2; repealed by 2025, No. 170 (Adj. Sess.), § 34, eff. January 1, 2031.)