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Following the passage of Act 68 of 2023, an Act Relating to Property Valuation and Reappraisals, the Vermont Department of Taxes contracted with the Professional Consulting Services division of the International Association of Assessing Officers (IAAO) to assist in conducting statewide and national research on best reappraisal practices. Please consider helping Vermont in its quest for an improved assessment system by completing this survey. To learn more, see Act 68 or review the progress report and presentation.


Towns that are planning a reappraisal must report to the Division of Property Valuation and Review (PVR). PVR will evaluate the planned reappraisal to determine whether the town’s plan will meet the goal of coming into compliance of the coefficient of dispersion (COD) which is used in setting the education tax rates.

Please review the necessary reporting forms and step-by-step instructions of the reappraisal process. PVR has created a checklist for municipalities that outlines the steps to take before, during and after a reappraisal.

Download the Reappraisal Checklist (PDF)

What Is a Reappraisal

There are four generally accepted reappraisal activities.

  1. A complete reappraisal is a re-assessment of all town properties including the following:

    • interior property inspections

    • development of new land and building pricing schedules

    • adjustments and factors.

The goal must be to implement new values for all properties that reflect 100% of fair market value.

  1. Rolling reappraisal or (Cyclical Reappraisal) is a type of complete reappraisal. What differentiates a rolling reappraisal from a complete reappraisal is that it is conducted and implemented over more than one year.

  2. Statistical update is a revaluation of all town properties but unlike a complete reappraisal does not require on-site property inspections except to confirm validity of data for a sample of properties. The goal must be to implement new values for all properties to reflect 100% of fair market value. If building permits are not required in your municipality and there is no program of systematic re-inspection of all property, this is likely not an acceptable method of establishing equitable values as any inequities that currently exist within the grand list may be magnified using a statistical update.

  3. Partial reappraisal is a reappraisal activity that by design is targeted to either less than all properties in a town or adjustments to a limited number of factors that will result in a change of value but will generally not result in bringing the entire municipality to 100% market value. The goal of a partial reappraisal is to improve the appraisal equity among specific categories, types and/or neighborhoods of properties within a town by bringing them to approximately the same level of appraisal as the rest of the properties in that town.

Approved Appraisers and Appraisal Firms

Per the Rule on Required Appraisals “a list of individuals responsible for data collecting, performing appraisals and providing project supervision” must be submitted with the municipality’s Detailed Compliance Plan. Property Valuation and Review maintains a list of all firms, project supervisors, appraisers, and appraiser trainees who have satisfactorily demonstrated their qualifications according to Rule 86-P65.

View the current list of Approved Appraisers and Appraisal Firms, updated regularly. If you have questions about this list or the reappraisal process, please contact us at

CAMA Vendors and CAMA Requirements

The municipal Computer Assisted Mass Appraisal Software (CAMA) vendors listed below have successfully demonstrated the ability to meet the current requirements as defined in the CAMA Requirements V3.5.

Reappraisal Orders and Reappraisal Request for Proposals (RFP)

Municipal Officers can now post information regarding active or future Request for Proposal for reappraisal service on the Vermont Business Registry and Bid System which can be found on the Agency of Commerce and Community Development's (ACCD) website.

Municipal Official Fact Sheets and Guidance

Number Title Revised
VT Bill Backer 2023 Vermont Property Tax Bill Backer May 2023
View Approved Appraisers as Certified by the Vermont Department of Taxes Jan 2021
View District Advisor Map Assignments by Town Mar 2022
GB-1273 Grand List State Payment Confidentiality Options Feb 2021
View Guide to Vermont’s Town Clerks, Treasurers & County Clerks Feb 2019
GB-1071 HS-122: Form HS-122: How to Download and Report to the Vermont Department of Taxes Jul 2023
GB-1322 Municipal Official: Municipal Officials: How to Review and Manage Current Use Allocations in VTPIE July 2023
GB-1323 Municipal Official: Reappraisal Checklist July 2023
GB-1267 Reappraisal Activity Evaluation for the Equalization Study  
GB-1150 myVTax Guide for Listers and Town Clerks: How to Search for Property Transfer Tax Returns Dec 2020
GB-1216 myVTax Guide: for Town Clerks How to Record Returns Dec 2020
GB-1179 myVTax Guide: How to Record a Land Use Change Lien Release Dec 2020
GB-1211 myVTax Guide: Sales Valuation for the Equalization Study Feb 2021
View New England Municipal Resource Center  
View Property Category Codes  
View Property Class Codes  
View Request for List Value Adjustment Form  
View Request Grand List Form  
View Tax Bills and Confidentiality of Property Tax Adjustment Information Mar 2012
FS-1137 Town Clerks: When to Mail Paper Versions of the Property Transfer Tax   Return to the State Feb 2019
FS-1061 Valuation of Tax-Exempt Properties: Helping Property Owners and Municipal Assessors Comply with Vermont Law Apr 2019
View Vermont Business Registry and Bid System  
View Vermont League of Cities & Towns   Resources | Municipal Assistance Center  
View Vermont School District Codes (pdf)  

Municipal Official Forms and Instructions

Number Instructions Title
AC-304   Vermont Property Appraiser Certification Program Application
AC-305   Vermont Property Assessor Certification Program Recertification/Reinstatement Form
HSD-315   Request for Lister's Certificate of Housesite Value
HSD-316   Request For Lister’s Certificate of Housesite Value For A Subdivided Parcel
PV-604   Vermont Photovoltaic (PV) System Inventory Form
PVR-2602C   Vermont Mobile Home Uniform Bill of Sale
PVR-2606A   Vermont Mobile Home Relocation Statement
PVR-2606B   Mobile Home Relocation Statement - Out-Of-State
PVR-2606Q   Mobile Home Quitclaim Deed
PVR-2606T   Town Clerk Endorsement
PVR-2606W   Mobile Home Warranty Deed
PVR-317   Vermont Property Tax Public, Pious, or Charitable Exemption
PVR-321   Application for Certification as Qualified Organization
PVR-322   Application for Assessment of Parcel under 10 V.S.A. 6306(b)
PVR-323   Application for Addition to the List of Department-Approved Appraisers
PVR-324   Application for Addition to the List of Department-Approved Project Supervisors
PVR-325   Application for Addition to the List of Department-Approved Appraisers
PVR-326   Application for Addition to the List of Department-Approved Appraisal Firms
PVR-3431   Vermont Preliminary Lister's Oath
PVR-4004   Vermont Tax Inventory to Be Filed With the Listers or Assessors
PVR-4085   Notice of Assessment No Inventory Filed/Unsatisfactory Inventory Filed
PVR-4111   Notice to Taxpayers Abstracts of Individual Lists
PVR-4155   Certificate - No Appeal or Suit Pending
PVR-4224   Notice to Taxpayer Result of Grievance Day Appeal
PVR-4261   Errors and Omissions Certificate – Classification Change Only
PVR-4261-E   Errors and Omissions Certificate
PVR-4342   Grand List Extension Request
PVR-4404-ON   Official Notice Decision of Board of Civil Authority
PVR-4404-PN   Post Notice of Board of Civil Authority Hearings
PVR-5071   Notice of Personal Property Tax Lien
RA-308   Detailed Reappraisal Compliance Plan
RA-308P   Preliminary Details Reappraisal Compliance Plan
RA-309   Detailed Reappraisal Compliance Report
RA-310   Report of Reappraised Grand List
VT Bill Backer   2023 Vermont Property Tax Bill Backer
VT-4004-APT   Apartment Use Property - Rental Income Statement
VT-4004-CI   Commercial & Industrial Property - Lease / Rental Terms