Q: Can property owners submit new evidence at board of civil authority (BCA) or state level?
A: Yes, they don’t have to use any of the evidence submitted during lister level grievance if they don’t want to. Each hearing is considered "de novo," meaning "new."
Q: Can we make house visits the night of grievance hearings?
A: Yes, as long as it doesn’t mean that you are not in the office during the times you posted for grievance.
Q: Upon winning a tax appeal, should the taxpayer get credit for the prior years’ taxes?
A: No. See tax stabilization agreements; tax increment financing districts 32 VSA § 5404a A: No, an appeal by a taxpayer of the listed valuation is a challenge of the current year’s tax bill.
Q: Is the use value change a grievable item?
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.
Q: Is a town obligated to pay interest on tax credit from an appeal?
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.
Q: If someone walks into our office on grievance day, do we have to hear them?
A: Yes, provided that they give you a written and signed piece of paper stating that they want to grieve. You will be obliged to schedule a time to hear them.
Q: How long does the state board value have to stay?
A: The state board decision stays for three years unless: • You do a reappraisal within that timeframe • There is a major change to the property.
Go back to lister and assessor FAQs.