Skip to main content

Fact Sheets and Guides

General

No. Title Revised
IG-1164 10 Things You Can Do to Get Your Refund Faster January 2021
FS-1039 Annual Unclaimed Refunds: Notice Letters that a Refund is About to Be Sent to Unclaimed Property May 2019
PO-1075 Be on Guard! Identity Theft & Tax Refund Fraud Threatens Vermonters March 2020
GB-1230 Guide to Meals and Rooms Tax and Sales and Use Tax Statistical Data 2022
GB-1160 Guide to the Offer in Compromise Program 2023
FS-1156 Notice of Intent to Assess (NOIA) October 2017
FL-1096 Phone scammers are posing as the IRS: HANG UP! March 2020
GB-1104 Vermont Department of Taxes ACH Credit Payment Guide 2024
PO-1181 Stay Alert - Avoid ID Theft & Tax Scams February 2021
RP-1231 Vermont Department of Taxes Organizational Chart 2022
Watch Find helpful videos and tutorials on various tax administration topics on the Internal Revenue Service's official YouTube channel.  

Individuals

No. Title REVISED
GB-1262 Discrepancy Reference Guide for Vermont Form IN-111 2024
FL-1166 Free Tax Help for Vermonters 2023
GB-1315 Personal Income Tax: Net Operating Losses October 2022
FL-1305 Renter Credit Program - Information for Renters 2024
FL-1167 Free File for Vermonters 2023
FL-1321 Tax Credits for Vermonters 2024
FS-1057 Vermont Schedule HI-144: Determining Household Income 2024
GB-1099 Vermont Tax Guide for Military and National Services 2024
FS-1035 Vermont Use Tax for Individuals 2024
FS-1073 Where's My Vermont Income Tax Refund? 2024
IG-1164 10 Things You Can Do to Get Your Refund Faster January 2021
 

Video: How to File a Renter Credit Claim in myVTax (Form RCC-146)

April 2023
 

Video: What Is Use Tax?

February 2021
 

Video: Vermont's Charitable Contribution Tax Credit

February 2021
 

Video: Contributing to Charity on the IN-111

January 2022

Property

No. Title REVISED
FS-1107 Applying for the Current Use Program: FAQs for LLCs, Partnerships, and Similar Business Entities March 2022
FS-1063 Applying for the Current Use Program: FAQs for Trusts and Trustees 2024
IG-1264 Comparing Vermont Property Taxes to Peer States October 2022
GB-1215 Current Use and Your Property Tax Bill 2024
FS-1220 Current Use: Enrolling Leased Land, Farm Buildings March 2022
GB-1205 Your Vermont Property Tax Bill 2024
FS-1155 The Land Gains Certificate: Three Options for Filing Land Gains Tax 2024
FS-1042 Property Transfer Tax Return (PTT-172): Forms Acceptable to File with Vermont Towns  2023
LGT-177 and LGT-178 Guide Quick Reference Guide for Vermont Land Gains Withholding Tax Return - Form LGT-177, AND Vermont Land Gains Tax Return - Form LGT-178 2022
PTT-172 Guide Quick Reference Guide for Vermont Property Transfer Tax Return - Form PTT-172 2024
FS-1177 Real Estate Withholding 2024
FL-1306 Renter Credit Program Important Information for Landlords 2024
FS-1051 The Vermont Homestead Declaration 2024
FS-1038 The Vermont Property Tax Credit 2024
FS-1182 Vermont Sales and Use Tax Applied on Renewable Energy Generation Facilities June 2018
FS-1069 Vermont Tax Information for Owners of Housing Subject to a Housing Subsidy Covenant 2023
FS-1275 Vermont Taxation on Transfers of Mobile Homes 2024
FS-1003 Property Tax Assistance for Veterans 2024
View Department of Environmental Conservation (DEC) District Environmental Commissions (Act 250) August 2019

Businesses

GB-1170 Annual Purchase Summary Report: File Upload Layout 2024
FS-1114 Brewers, Winemakers, and Distillers: Vermont Taxes and the Manufacture and Sale of Alcoholic Beverages August 2023
FS-1144 For Employers: Health Care Fund Contribution Assessment 2024
GB-1158 Guide to the Health Care Fund Contribution Assessment 2024
GB-1313 Vermont Cannabis Tax Guide 2024
FS-1292 Vermont Tax Tips for Event Organizers and Vendors June 2023

Nonprofit Organizations

No. Title Revised
FS-1145 Vermont Business Taxes and Your Nonprofit 501(c)(19) Organization 2023

Sales and Use Tax

No. Title REVISED
FS-1053 Agricultural Machinery, Equipment, and Supplies: Taxable or Tax-Exempt? September 2023
FS-1028 General Guidelines on Sales Tax: What is Taxable and Exempt 2024
GB-1268 General Sales to Contractors: For Retailers - How to Determine Whether a Sale Is Taxable or Exempt August 2020
FS-1052 Propane Gas Sold in Free-Standing Containers 2024
NTC-1255 Sales and Use Tax - Record of Payment  2025
BR-1299 Sales Tax Reference for Contractors April 2021
FS-1151 Taxation of Chips and Soft Drinks in Vermont 2024
GB-1161 Vermont Sales and Use Tax Guide for the Automotive Repairs Industry 2023
FS-1182 Vermont Sales and Use Tax Applied on Renewable Energy Generation Facilities June 2018
FS-1142 Vermont Sales and Use Tax Exemption for Forestry Machinery, Repair Parts, and Accessories June 2019
FS-1017 Vermont Sales and Use Tax for Businesses 2024
FS-1078 Vermont Sales and Use Tax for Photographers Operating in Vermont February 2020
FS-1105 Vermont Sales and Use Tax on Floral Arrangements 2024
FS-1018 Vermont Use Tax for Businesses 2024

Meals and Rooms Tax

No. Title REVISED
NTC-1256 Meals and Rooms Tax Record of Payment  2025
FS-1151 Taxation on Chips and Soft Drinks in Vermont 2024
FS-1019 Vermont Meals and Rooms Tax for Business February 2020
FS-1020 Vermont Meals Tax for Businesses September 2021
FS-1085 Vermont Meals Tax on Vending Machines February 2020
FS-1021 Vermont Rooms Tax for Businesses December 2020

Withholding

Number Title REVISED
GB-1210 (2025) 2025 Income Tax Withholding Instructions, Tables, and Charts 2024
GB-1210 (2024) 2024 Income Tax Withholding Instructions, Tables, and Charts 2023
GB-1210 (2023) 2023 Income Tax Withholding Instructions, Tables, and Charts December 2022
GB-1210 (2022) 2022 Income Tax Withholding Instructions, Tables, and Charts January 2022
GB-1210 (2021) 2021 Income Tax Withholding Instructions, Tables, and Charts January 2021
GB-1210 (2020) 2020 Income Tax Withholding Instructions, Tables, and Charts December 2020
GB-1210 (2019) 2019 Income Tax Withholding Instructions, Tables, and Charts January 2019
GB-1210 (2018) 2018 Income Tax Withholding Instructions, Tables, and Charts January 2018
GB-1210 (2017) 2017 Income Tax Withholding Instructions, Tables, and Charts January 2017
View 2016 Income Tax Withholding Instructions, Tables, and Charts January 2016
View 2015 Income Tax Withholding Instructions, Tables, and Charts January 2015
GB-1210 (2014) 2014 Income Tax Withholding Instructions, Tables, and Charts January 2014
GB-1098 Guide to Submitting W-2s, 1099s, and WHT-434 November 2020
NTC-1257 Withholding Tax Record of Payment  2025

Miscellaneous Tax

No. Title REVISED
GB-1165 How to Save an Excel File as a Tab Delimited File 2024
View Licensed Cigarette and Tobacco Dealers November 2021
FS-1103 Prevent All Cigarette Trafficking (PACT) Act Frequently Asked Questions April 2016
FS-1325 Prevent All Cigarette Trafficking (PACT) Act File Upload Layout 2023
FS-1041 Reporting Malt and Vinous Beverages Sold Direct to Retailers 2024
FS-1089 Tax Rates for Cigarettes, Tobacco Products, and E-Cigarettes 2024
FL-1226 File your Malt and Vinous Beverage Taxes Online September 2023

Municipal Officials

No. Title REVISED
GB-1198 How to Adopt a Local Option Tax in Your Community 2024
View 2024 Lister Calendar and Task List 2024
GB-1241 Appeals to the Director of Property Valuation and Review 2024
View Approved Appraisers as Certified by the Vermont Department of Taxes 2024
FS-1102 Conservation Easements and Property Valuation Guidance: How to Assess Land Permanently Encumbered by Conservation Easement 2023
GB-1101 Current Use and Property Valuation Guidance: How to Allocate Land Subject to Use Value Appraisal March 2020
View Current Use Map Standards July 2009
View District Advisor Map Assignments by Town March 2023
FS-1270 Elect Listers and/or Hire an Assessor: Options for Your Town 2024
View Fair Market Value Letter Template October 2017
View FY2024 Equalization and Reappraisal Payments 2024
GB-1067 Grand List Lodging: Instructions for Listers June 2023
GB-1273 Grand List State Payment Confidentiality Options February 2021
FS-1184 Grant Education Funding for Listers and Assessors (Municipal Reimbursement) 2024
GB-1279 Guide to Best Practices for Property Valuation in Vermont September 2021
GB-1183 Guide to Valuation of Subsidized Housing Worksheet February 2021
View Guide to Vermont’s Town Clerks, Treasurers & County Clerks  
FS-1209 How to Value Land Excluded or Withdrawn from Current Use 2024
GB-1202 Instructions for Listers Using PV Value® for Commercial PV Systems February 2021
GB-1243 Introduction to Vermont's Equalization Study 2024
GB-1138 Land Developed or Withdrawn from the Current Use Program: Guidance for Assessing Officials on How to Determine Fair Market Value--Examples and Scenarios April 2019
View Letter LUCT (Land Use Change Tax) related Fair Market Value Determination September 2016
GB-1143 Lister and Assessor Handbook August 2021
View New England Municipal Resource Center  
GB-1323 Municipal Officials: Reappraisal Procedures and Checklists 2024
View Property Category Codes  
View Property Class Codes  
GB-1267 Reappraisal Activity Evaluation for the Equalization Study 2024
GB-1281 Property Ownership Guide for Assessing Officials 2023
View Request for List Value Adjustment Form  
View Request Grand List Form  
FS-1271 Self-Assessment Checklist of Lister Office Duties 2024
View State of Vermont Grant Agreement Application February 2019
FS-1185 State-Sponsored Courses for Listers and Assessors at No Charge to Municipalities 2024
View Tax Bills and Confidentiality of Property Tax Adjustment Information March 2012
FS-1068 Taxation of Solar Plants 2024
FS-1137 Town Clerks: When to Mail Paper Versions of the Property Transfer Tax Return to the State 2024
View Use Value Appraisal of Agricultural, Forest, Conservation and Farm Buildings Property July 2009
FS-1061 Valuation of Tax-Exempt Properties: Helping Property Owners and Municipal Assessors Comply with Vermont Law 2024
VT Bill Backer 2024 Vermont Property Tax Bill Backer 2024
View Vermont League of Cities & Towns Resources | Municipal Assistance Center  
GB-1100 Vermont Property Assessor Certification Program for Listers and Assessors 2024
FS-1149 What a Lister Does: Overview of Responsibilities 2024

myVTax

No. Title REVISED
GB-1117 myVTax Guide: 2024 Specifications for E-filing of 1099 Information Returns 2024
GB-1118 myVTax Guide: 2024 Vermont Specifications for Electronic W-2 (EFW-2) Filing 2024
GB-1119 myVTax Guide: 2024 Vermont WHT-434 Specifications for Electronic Filing 2024
GB-1120 myVTax Specifications for Filing VT Form WHT-436 Electronically 2024
GB-1150 myVTax Guide: for Listers and Assessors How to Search for Property Transfer Tax Returns 2024
GB-1190 myVTax Guide for Listers: Initial Signup and Login 2024
GB-1216 myVTax Guide: for Town Clerks How to Record Returns 2024
GB-1090 myVTax Guide: How to Grant a Tax Professional Access to a myVTax Account 2023
GB-1133 myVTax Guide: How to Cancel a Submission or Transaction 2024
GB-1286 myVTax Guide: How to Check the Status of a Return or a Refund 2024
GB-1128 myVTax Guide How to Complete the Renter Credit Claim 2024
GB-1287 myVTax Guide: How to Create an Additional Username 
for a Third-Party Account
November 2020
GB-1289 myVTax Guide: How to File, View, Pay and Access a Saved Return Without Logging in November 2020
GB-1265 myVTax Guide: How to File a Homestead Declaration or Homestead Declaration & Property Tax Credit Claim 2024
GB-1294 myVTax Guide: How to File Form LGT-178, Land Gains Tax Return (Sellers) 2024
GB-1207 myVTax Guide: How to File Form LV-314, Request for Withdrawal from the Use Value Appraisal Program March 2022
GB-1131 myVTax Guide: How to File Form LGT-177, Land Gains Tax Return (Buyers) 2024
GB-1288 myVTax Guide: How to Log in and File, View, or Amend a Return November 2020
GB-1130 myVTax Guide: How to Login and File a Property Transfer Tax Return November 2020
GB-1277 myVTax Guide: How to Make an e-Payment for Wage Garnishment Without an Established myVTax Account May 2021
GB-1208 myVTax Guide: How to Make a Payment on an Established Business Account 2024
GB-1135 myVTax Guide: How to Make a Payment 2024
GB-1304 myVTax Guide: How to Make an Estimated Income Tax Payment Without a myVTax Account 2024
GB-1285 myVTax Guide: How to Make Changes to Your Business Account March 2021
GB-1179 myVTax Guide: How to Record a Land Use Change Lien Release 2024
GB-1196 myVTax Guide: How to Record a Lien Filing or Lien Release Request 2024
GB-1282 myVTax Guide: How to Recover your Username and Reset Your Password December 2020
GB-1159 myVTax Guide: How to Register for PACT Act Reporting 2024
GB-1300 myVTax Guide: How to Send a Secure Business Message 2024
GB-1154 myVTax Guide: How to Submit a Malt and Vinous Beverage Return 2023
GB-1157 myVTax Guide: How to Submit a PACT Act Report December 2020
GB-1132 myVTax Guide: How to Submit a Third-Party Authorization 2024
GB-1127 myVTax Guide: How to Complete the Landlord Certificate 2023
GB-1200 myVTax Guide: How to Submit Landlord Certificates as a Bulk Upload 2023
GB-1308 myVTax Guide: How to Complete the Lot Rent Landlord Certificate 2023
GB-1307 myVTax Guide: How to Submit Lot Rent Landlord Certificates as a Bulk Upload 2023
GB-1178 myVTax Guide: LV-314 Return Navigation for Listers December 2020
GB-1222 myVTax Guide: How to Register an Attorney, Tax Professional, or Landlord Account 2024
FS-1325 myVTax Guide: Prevent All Cigarette Trafficking (PACT) Act File Upload Layout 2023

eCuse

No. Title REVISED
GB-1219 Current Use Program eCuse Submission: eCuse Program Guide to How to Submit the Annual Agricultural Certification for Land and Buildings September 2019
GB-1218 Quick Start eCuse Guide: Submit an Annual Agricultural Certification 2024
GB-1188 Municipal Service User Guide for Town Clerks and Listers

August 2018

GB-1106 Current Use Program eCuse Application: Program Guide for Landowners with Additional Guidance for Consultants September 2019
GB-1108 QuickStart eCuse Guide: Landowner Registration March 2022
GB-1109 QuickStart eCuse Guide: Consultant Registration March 2022
GB-1110 QuickStart eCuse Guide: Starting an Application March 2022
GB-1111 QuickStart eCuse Guide: Submitting an Application March 2022
GB-1301 QuickStart Guide eCuse Guide: Adding Attachments March 2022

Municipal Official Fact Sheets and Guidance

Appeals

Title Number Revised
Appeals to the Director of Property Valuation and Review GB-1241 2024
Procedure for Deciding Property Tax Appeals to the Director of PVR Rule 84-1 2020

Appraisers

Title Number Revised
Approved Appraisers and Appraisal Firms N/A 2024

Conservation Easements

Title Number Revised
Conservation Easements and Property Valuation FS-1102 2023

Current Use

Title Instructions Number Revised
Advisory Board Mapping Standards   07-09 2009
Current Use and Your Property Tax Bill   GB-1215 2024
eCuse Guide: Adding Attachments   GB-1301 2022
eCuse Guide: Consultant Registration   GB-1109 2022
eCuse Guide: How to Submit the Annual Agricultural Certification for Land and Buildings   GB-1219 2019
eCuse Guide: Landowner Registration   GB-1108 2022
eCuse Guide: Starting an Application   GB-1110 2022
eCuse Guide: Submit an Agricultural Certification   GB-1218 2022
eCuse Guide: Submitting an Application   GB-1111 2022
Enrolling Leased Land, Farm Buildings   FS-1220 2022
Municipal Service User Guide for Town Clerks and Listers   GB-1188 2018
myVTax Guide: How to File Form LV-314, Notice of Withdrawal from the Use Value Appraisal Program   GB-1207 2022
Program eCuse Application: Program Guide for Landowners with Additional Guidance for Consultants   GB-1106 2019
Property Valuation Guidance: How to Allocate Land Subject to Use Value Appraisal   GB-1101 2017
VTPIE Guide for Municipal Officials: How to Review and Manage Current Use Allocations in the Vermont Property Information Exchange   GB-1322 2023

Equalization Study

Title Number Revised
Introduction to Vermont's Equalization Study GB-1243 2022
Property Class Codes N/A 2009

Exemptions

Title Number Revised
Valuation of Tax-Exempt Properties: Helping Property Owners and Municipal Assessors Comply with Vermont Law FS-1061 2024

Fair Market Value

Title Number Revised
Fair Market Value Letter Template Letter 2023
How to Value Land Excluded or Withdrawn from Current Use FS-1209 2019
Land Use Change Tax (LUCT) related Fair Market Value Determination Letter Template Letter 2016

Grand List

Title Number Revised
Grand List Clean-Up: On-Demand Webinar Video 2023
Grand List Category Code N/A 2009
Grand List Data Request N/A 2023
Grand List Lodging: Instructions for Listers GB-1067 2023
Grand List State Payment Confidentiality Options GB-1273 2021
VTPIE Guide: NEMRC and CAMA Workflow Steps FS-1324 2023

Homestead Declarations

Title Number Revised
Processing Homestead Declarations in VTPIE: On-Demand Webinar Video 2023
Vermont School District Codes N/A 2023
VTPIE Guide: Form HS-122: How to Download and Report to the Vermont Department of Taxes GB-1071 2023

Listers and Assessors

Title Number Revised
2024 Lister Calendar and Task List N/A 2024
District Advisor List N/A 2023
Guide to Best Practices for Property Valuation in Vermont GB-1279 2021
Lister and Assessor Handbook GB-1143 2021
Newsletter from your District Advisor - All Issues N/A 2024
Self-Assessment Checklist of Lister Office Duties FS-1271 2020
State of Vermont Grant Agreement Application N/A 2014
State-Sponsored Courses for Listers and Assessors at No Charge to Municipalities FS-1185 2020
Vermont Property Assessor Certification Program for Listers and Assessors GB-1100 2022
Valuation of Tax-Exempt Properties: Helping Property Owners and Municipal Assessors Comply with Vermont Law FS-1061 2024
What a Lister Does: Overview of Responsibilities FS-1149 2024

Local Option Tax

Title Number Revised
How to Adopt a Local Option Tax in Your Community GB-1198 2024

Mobile Homes

Title Number Revised
Vermont Taxation on Transfers of Mobile Homes FS-1275 2024

Municipalities

Title Number Revised
Charter of a Municipality Rule 82-1 N/A
Grant Education Funding for Listers and Assessors (Municipal Reimbursement) FS-1184 2021
Printable Tax Bill Materials N/A 2024

Reappraisal

Title Number Revised
Municipal Officials: Reappraisal Checklist GB-1323 2023
Reappraisal Activity for the Equalization Study GB-1267 2022

Solar

Title Number Revised
Instructions for Listers Using PV Value® for Commercial PV Systems GB-1202 2021
Taxation of Solar Plants FS-1068 2022

Subsidized Housing Worksheets

Title Number Revised
Guide To Valuation Of Subsidized Housing Worksheet GB-1183 2021
2024 Valuation of Subsidized Housing Worksheet N/A 2024
2023 Valuation of Subsidized Housing Worksheet N/A 2023
2022 Valuation of Subsidized Housing Worksheet N/A 2022
2021 Valuation of Subsidized Housing Worksheet N/A 2021
2020 Valuation of Subsidized Housing Worksheet N/A 2020
2019 Valuation of Subsidized Housing Worksheet N/A 2019
2018 Valuation of Subsidized Housing Worksheet N/A 2018
2017 Valuation of Subsidized Housing Worksheet N/A 2017
2016 Valuation of Subsidized Housing Worksheet N/A 2016
2015 Valuation of Subsidized Housing Worksheet N/A 2015
2014 Valuation of Subsidized Housing Worksheet N/A 2014
2013 Valuation of Subsidized Housing Worksheet N/A 2013
2012 Valuation of Subsidized Housing Worksheet N/A 2012