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. § 5413)
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§ 5413. State appraisal and litigation assistance program
(a) A State appraisal and litigation assistance program shall be created within the Division
of Property Valuation and Review of the Department of Taxes to assist municipalities
with the valuation of complex commercial or other unique properties within a municipality’s
jurisdiction and to assist with any appeals arising from those valuations. The Commissioner
of Taxes may contract with one or more commercial appraisers to provide State appraisal
and litigation assistance to municipalities under this section. The Commissioner may
adopt rules to administer the provisions of this section.
(b) The Commissioner shall:
(1) determine the conditions for a property to be eligible for State assistance, including
the grand list value or category of the property or other relevant factors as determined
by the Commissioner; and
(2) provide a process by which a municipality may apply for assistance under this section
for one or more properties.
(c) Any municipality assisted under this section shall be considered to have followed
best practices pursuant to subdivision 5412(a)(1)(D) of this title. (Added 2021, No. 163 (Adj. Sess.), § 3, eff. July 1, 2023.)