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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


Title Number Revised
Appeals to the Director of Property Valuation and Review GB-1241 2020
Procedure for Deciding Property Tax Appeals to the Director of PVR Rule 84-1 2020


Title Number Revised
Approved Appraisers and Appraisal Firms N/A 2024

Conservation Easements

Title Number Revised
Conservation Easements and Property Valuation FS-1102 2023

Current Use

Title Instructions Number Revised
Advisory Board Mapping Standards   07-09 2009
Current Use and Your Property Tax Bill   GB-1215 2024
eCuse Guide: Adding Attachments   GB-1301 2022
eCuse Guide: Consultant Registration   GB-1109 2022
eCuse Guide: How to Submit the Annual Agricultural Certification for Land and Buildings   GB-1219 2019
eCuse Guide: Landowner Registration   GB-1108 2022
eCuse Guide: Starting an Application   GB-1110 2022
eCuse Guide: Submit an Agricultural Certification   GB-1218 2022
eCuse Guide: Submitting an Application   GB-1111 2022
Enrolling Leased Land, Farm Buildings   FS-1220 2022
Municipal Service User Guide for Town Clerks and Listers   GB-1188 2018
myVTax Guide: How to File Form LV-314, Notice of Withdrawal from the Use Value Appraisal Program   GB-1207 2022
Program eCuse Application: Program Guide for Landowners with Additional Guidance for Consultants   GB-1106 2019
Property Valuation Guidance: How to Allocate Land Subject to Use Value Appraisal   GB-1101 2017
VTPIE Guide for Municipal Officials: How to Review and Manage Current Use Allocations in the Vermont Property Information Exchange   GB-1322 2023

Equalization Study

Title Number Revised
Introduction to Vermont's Equalization Study GB-1243 2022
Property Class Codes N/A 2009


Title Number Revised
Valuation of Tax-Exempt Properties: Helping Property Owners and Municipal Assessors Comply with Vermont Law FS-1061 2019

Fair Market Value

Title Number Revised
Fair Market Value Letter Template Letter 2023
How to Value Land Excluded or Withdrawn from Current Use FS-1209 2019
Land Use Change Tax (LUCT) related Fair Market Value Determination Letter Template Letter 2016

Grand List

Title Number Revised
Grand List Clean-Up: On-Demand Webinar Video 2023
Grand List Category Code N/A 2009
Grand List Data Request N/A 2023
Grand List Lodging: Instructions for Listers GB-1067 2023
Grand List State Payment Confidentiality Options GB-1273 2021
VTPIE Guide: NEMRC and CAMA Workflow Steps FS-1324 2023

Homestead Declarations

Title Number Revised
Processing Homestead Declarations in VTPIE: On-Demand Webinar Video 2023
Vermont School District Codes N/A 2023
VTPIE Guide: Form HS-122: How to Download and Report to the Vermont Department of Taxes GB-1071 2023

Listers and Assessors

Title Number Revised
2024 Lister Calendar and Task List N/A 2024
District Advisor List N/A 2023
Guide to Best Practices for Property Valuation in Vermont GB-1279 2021
Lister and Assessor Handbook GB-1143 2021
Newsletter from your District Advisor - All Issues N/A 2024
Self-Assessment Checklist of Lister Office Duties FS-1271 2020
State of Vermont Grant Agreement Application N/A 2014
State-Sponsored Courses for Listers and Assessors at No Charge to Municipalities FS-1185 2020
Vermont Property Assessor Certification Program for Listers and Assessors GB-1100 2022
What a Lister Does: Overview of Responsibilities FS-1061 2019

Mobile Home

Title Number Revised
Vermont Taxation on Transfers of Mobile Homes FS-1275 2024


Title Number Revised
Charter of a Municipality Rule 82-1 N/A
Grant Education Funding for Listers and Assessors (Municipal Reimbursement) FS-1184 2021
Printable Tax Bill Materials N/A 2024


Title Number Revised
Municipal Officials: Reappraisal Checklist GB-1323 2023
Reappraisal Activity for the Equalization Study GB-1267 2022


Title Number Revised
Instructions for Listers Using PV Value® for Commercial PV Systems GB-1202 2021
Taxation of Solar Plants FS-1068 2022

Subsidized Housing Worksheets

Title Number Revised
Guide To Valuation Of Subsidized Housing Worksheet GB-1183 2021
2024 Valuation of Subsidized Housing Worksheet N/A 2024
2023 Valuation of Subsidized Housing Worksheet N/A 2023
2022 Valuation of Subsidized Housing Worksheet N/A 2022
2021 Valuation of Subsidized Housing Worksheet N/A 2021
2020 Valuation of Subsidized Housing Worksheet N/A 2020
2019 Valuation of Subsidized Housing Worksheet N/A 2019
2018 Valuation of Subsidized Housing Worksheet N/A 2018
2017 Valuation of Subsidized Housing Worksheet N/A 2017
2016 Valuation of Subsidized Housing Worksheet N/A 2016
2015 Valuation of Subsidized Housing Worksheet N/A 2015
2014 Valuation of Subsidized Housing Worksheet N/A 2014
2013 Valuation of Subsidized Housing Worksheet N/A 2013
2012 Valuation of Subsidized Housing Worksheet N/A 2012


Title Number Revised
Decision Guide for the Taxability of Communication Towers FS-1302 2024

Municipal Official Forms and Instructions

Number Title
AC-304 Vermont Property Appraiser Certification Program Application
AC-305 Vermont Property Assessor Certification Program Recertification/Reinstatement Form
Grant Agreement State of Vermont Grant Agreement
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 – Homestead 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 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 2024 Vermont Property Tax Bill Backer
VT-4004-APT Apartment Use Property - Rental Income Statement
VT-4004-CI Commercial & Industrial Property - Lease / Rental Terms