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List Value Adjustment Request

Recalculation of Education Property Tax Liability

The Division of Property Valuation and Review must consider requests from municipalities for a recalculation of its education property tax liability when the education grand list lost value due to a determination, declaratory judgment, or settlement, per 32 V.S.A. § 5412. The municipality must apply for this recalculation with the Director and must demonstrate that their actions in the appeal or court action were consistent with best practices published by PVR.

Request for List Value Adjustment

Towns must complete this online application and provide additional documentation to request any Education Property Tax Liability recalculation.

If you would like to submit a request for compensation for a parcel for which the town followed best practices as defined by PVR and for which the town lost the appeal or settlement, please review the eligibility criteria and complete the form below. This will help us process your application in a timely manner.

Please send all correspondence and any attachments to the following address:

Vermont Department of Taxes
Property Valuation and Review
ATTN:  Best Practices Appeals
133 State Street
Montpelier, VT  05633

Eligibility Criteria

  1. Municipalities may request an adjustment of their education tax liability regarding a listed value reduced as the result of an appeal or court action.

  2. The only cases eligible for compensation are where the town specifically follows previously published PVR Best Practices.

  3. Settlement or judgment must be final, and no further appeal is possible. Specifically, this means either a final settlement at any appeal level or a judgment by the Vermont Supreme Court.

    Revised Act 144 June 2024: The Director of Property Valuation and Review may waive the requirement of continuing an appeal or court action until there is no further right of appeal if the Director concludes that the value determined by an adjudicated decision is a reasonable representation of the fair market value of the parcel.

  4. The town must submit this web request no later than January 15 of the year following the settlement or judgment.

  5. All required documentation must be received by PVR no later than January 15 of the year following the settlement or Judgment.

  6. The town or city has the burden of proof to show that their actions were consistent with PVR’s Best Practices

Fact Sheets and Guidance

Title Number Revised
Best Practices Guide for the Recalculation of Education Property Tax GB-1279 2024
Lister and Assessor Handbook - A Guide for Vermont Listers and Assessors GB-1143 2021

Statutes, Rules, and Regulations

Title Section
Reduction of listed value and recalculation of education tax liability 32 V.S.A. § 5412
Type of Final Action

Send a copy of the following documents to the address listed above. All required documentation must be received by Property Valuation & Review (PVR) not later than Jan 15th of the year following the Settlement or Judgment.

  • Court Settlement or Declaratory Judgment
  • Snapshot of Grand List Report (Detail) showing this parcel’s data for Appeal Year and for all succeeding years.
    • Please note: Town’s Final Grand List for year of settlement/judgment must reflect the Real List Value determined by Settlement or Judgment. Make sure that this action has been taken prior to submitting application
  • Appraisal by Lister used in Appeal proceedings
  • Any additional documents necessary to support your assertion
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