A: If you change nothing on your Use Value records and the only thing that is different in a new year is the common level of appraisal (CLA) and the Current Use per acre value, you are not obligated to send a change of allocation notice. Some listers send notices to all Current Use owners for the use change because it shows their updated taxability and then they can’t come back to the listers and say they weren’t notified. Property owners receive use value change notices from the Current Use Department. Allocation is a grievable item and the property owner should receive a notice when you change allocation amounts.
A: When the appraised value of a property on appeal has been reduced, a taxpayer is 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. If the town has voted to collect interest on overdue taxes, a taxpayer will also become entitled to interest at that rate on his or her overpayment.