Request For List Value Adjustment

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 judgement 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.

Helpful Information:
2017 Best Practices Memorandum and Checklist
PVR Published Lister Handbook
Lister and Assessor Frequently Asked Questions
Attorney General’s Office report on approaches to assisting municipalities with expenses incurred during litigation (pursuant to Act 73 of 2017)

Request for List Value Adjustment

Towns must complete this online application and provide any additional documentation in order 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/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:

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

ELIGIBILITY CRITERIA:

  1. Municipalities may request adjustment of their education tax liability concerning 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 possible. Specifically, this means either a final settlement at any appeal level or a judgment by the Vermont Supreme Court.
  4. Town must submit this web request not later than Jan 15th of the year following the settlement or judgment.
  5. All documentation required must be received by PVR not later than Jan 15th 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
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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 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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