The Vermont Statutes Online
The Statutes below include the actions of the 2025 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.
(Cite as: 32 V.S.A. § 5403)
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§ 5403. Assessment districts
(a) A municipality may vote at any regular or special meeting to merge with one or more
other municipalities in the same unified union school district to create or join an
assessment district for the purpose of standardized property valuation.
(b) All municipalities merged into an assessment district shall agree to implement standardized
assessment procedures approved by the Commissioner. The Commissioner shall provide
written guidance to municipalities relating to how they may receive approval under
this subsection.
(c) A vote to merge with an assessment district shall be binding on a municipality for
five years. After five years, a municipality may vote at any regular or special meeting
to leave the assessment district, unless the assessment district has consolidated
all administrative functions.
(d) All municipalities within an assessment district shall be treated as a single municipality
for purposes of the equalization process established by section 5405 of this chapter.
(e) Municipalities within an assessment district shall maintain independent grand lists
for municipal taxation as well as independent processes for grievances, property valuation
appeals, abatements, grand list filing, use value appraisal parcel management, reappraisal,
and financial interaction with the Agency of Education, unless the Commissioner, in
writing, authorizes the municipalities of an assessment district to consolidate all
property valuation administrative functions. (Added 2019, No. 51, § 26.)