Homestead Declarations and
Property Tax Adjustments

Deceased Homeowner  An estate may file a VT Homestead Declaration on behalf of a deceased homeowner if the property was the decedent's homestead at the time of death and, from the date of death through the next April 1, the property is held by the estate of the decedent and not rented.

An estate cannot make a Property Tax Adjustment Claim on behalf of a deceased Claimant. The right to a property tax adjustment credit does not survive the Claimant. If a Claimant dies prior to April 1 after filing a timely property tax adjustment claim, the estate must withdraw the claim and repay any adjustment issued. If a Claimant dies on or after April 1 after filing a timely property tax adjustment claim, the commissioner may pay the adjustment to the town on behalf of another member of the household with ownership interest.

A surviving spouse or civil union partner who owns and lives in the
homestead and meets the eligibility requirements can become the
46 Claimant. Please call the Department or go to our web site for more information.