Approved Appraisers
Property and School Codes
External Links
Maps
Letters and Templates
Act 73
CLA
Current Use Audits
Equaliation Study
Hold Harmless
Payment in Lieu of Taxes (PILOT)
Property Valuation and Review Annual Report
Appeals
Rules
Forms and Applications
| NO. | Instructions | Title |
|---|---|---|
| 427 | Report of Municipal Tax Rate | |
| AC-304 | Vermont Property Appraiser Certification Program Application | |
| AC-305 | Vermont Property Assessor Certification Program Recertification/Reinstatement Form | |
| PV-604 | Vermont Photovoltaic (PV) System Inventory Form | |
| PVR-315 | Request For Lister’s Certificate Of Housesite Value | |
| PVR-316 | Request for Lister’s Certificate of Housesite Value for a Subdivided Parcel | |
| 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 – Classification Change Only | |
| PVR-4261-E | Errors and Omissions Certificate | |
| PVR-4404-ON | Official Notice Decision of Board of Civil Authority | |
| PVR-4404-PN | Post Notice of Board of Civil Authority Hearings | |
| PVR-5071 | Notice of Personal Property Tax Lien | |
| RA-308 | Detailed Reappraisal Compliance Plan | |
| RA-309 | Detailed Reappraisal Compliance Report | |
| RA-310 | Report of Reappraised Grand List | |
| RCT-331 | Railroad Company Tax Return | |
| Applications | ||
| View | Request Grand List Form | |
| View | Request for List Value Adjustment Form | |
| View | State of Vermont Grant Agreement Application | |
Publications and Fact Sheets
| No. | Title | REVISED |
|---|---|---|
| FS-1185 | State-Sponsored Courses for Listers and Assessors at No Charge to Municipalities | August 2018 |
| FS-1184 | Grant Education Funding for Listers and Assessors (Municipal Reimbursement | August 2018 |
| FS-1149 | What a Lister Does: Overview of Responsibilities | July 2017 |
| FS-1137 | Town Clerks: When to Mail Paper Versions of the Property Transfer Tax Return to the State | February 2019 |
| FS-1102 | Conservation Easements and Property Valuation Guidance: How to Assess Land Permanently Encumbered by Conservation Easement | March 2016 |
| FS-1068 | Taxation of Solar Plants | June 2019 |
| FS-1061 | Valuation of Tax Exempt Properties: Helping Property Owners and Municipal Assessors Comply with Vermont Law | April 2019 |
| GB-1219 | Current Use Program eCuse Submission: eCuse Program Guide to How to Submit the Annual Agricultural Certification for Land and Buildings | September 2019 |
| GB-1218 | QuickStart eCuse Guide: Submit an Annual Agricultural Certification | September 2019 |
| GB-1211 | myVTax Guide: Sales Valuation for the Equalization Study | June 2019 |
| GB-1202 | Instructions for Listers Using PV Value® for Commercial PV Systems | March 2019 |
| GB-1188 | eCuse – online Current Use: Municipal Service User Guide for Town Clerks and Listers | August 2018 |
| GB-1183 | Guide to Valuation of Subsidized Housing Worksheet | May 2018 |
| GB-1179 | myVTax Guide: How to Record a Land Use Change Lien Release | March 2019 |
| GB-1178 | myVTax Guide: LV-314 Return Navigation for Listers | June 2019 |
| GB-1143 | Lister and Assessor Handbook | February 2020 |
| GB-1138 | Land Developed or Withdrawn from the Current Use Program: Guidance for Assessing Officials on How to Determine Fair Market Value--Examples and Scenarios | February 2019 |
| GB-1101 | Current Use and Property Valuation Guidance: How to Allocate Land Subject to Use Value Appraisal | April 2019 |
| GB-1100 | Vermont Property Assessor Certification Program for Listers and Assessors | March 2020 |
| GB-1071 | Form HS-122: Instructions for Municipalities to Download and Report to Vermont Department of Taxes | February 2020 |
| GB-1067 | Grand List Lodging: Instructions for Listers | March 2020 |
| View | 2020 Lister Calendar and Task List | March 2020 |
| View | Memo on Best Practices for Property Valuation in Vermont | December 2017 |
| View | myVtax: Land Use Change Tax Values for Listers | November 2017 |
| View | Tax Bills and Confidentiality of Property Tax Adjustment Information | March 2012 |
| View | Grand List State Payment Confidentiality Options | January 2012 |
| View | Use Value Appraisal of Agricultural, Forest, Conservation and Farm Buildings Property | July 2009 |
Resources
| No. | Title | Revised |
|---|---|---|
| Approved Appraisers | ||
| View | Approved Appraisers as Certified by the Vermont Department of Taxes | October 2019 |
| Property and School Codes | ||
| View | Property Category Codes | |
| View | Property Class Codes | |
| View | Vermont School District Codes (pdf) | |
| External Links | ||
| View | Vermont League of Cities & Towns Resources | Municipal Assistance Center | |
| View | New England Municipal Resource Center | |
| View | Guide to Vermont’s Town Clerks, Treasurers & County Clerks | February 2019 |
| Maps | ||
| View | District Advisor Map Assignments by Town | March 2020 |
| View | District Advisor List | March 2020 |
| View | Current Use Map Standards | July 2009 |
| Letters and Templates | ||
| View | Vermont Bill Backer 2019 | October 2019 |
| View | Fair Market Value Letter Template | October 2017 |
| View | Letter LUCT (Land Use Change Tax) related Fair Market Value Determination | September 2016 |
Subsidized Housing Worksheets
| NO. | Instructions | Title |
|---|---|---|
| Instructions | Guide To Valuation Of Subsidized Housing Worksheet | |
| 2020 | Valuation of Subsidized Housing Worksheet 2019 | |
| 2019 | Valuation of Subsidized Housing Worksheet 2019 | |
| 2018 | Valuation of Subsidized Housing Worksheet 2018 | |
| 2017 | Valuation of Subsidized Housing Worksheet 2017 | |
| 2016 | Valuation of Subsidized Housing Worksheet 2016 | |
| 2015 | Valuation of Subsidized Housing Worksheet 2015 | |
| 2014 | Valuation of Subsidized Housing Worksheet 2014 | |
| 2013 | Valuation of Subsidized Housing Worksheet 2013 | |
| 2012 | Valuation of Subsidized Housing Worksheet 2012 |
Equalization and Reappraisal Study
| No. | Title | Revised |
|---|---|---|
| GB-1267 | Reappraisal Activity Evaluation for the Equalization Study | March 2020 |
| View | Introduction to Vermont's Equalization Study | December 2018 |
| View | Reappraisal Sales Study |
Equalization and Reappraisal Payments
| Submitted | ||
|---|---|---|
| View | FY20 Equalization and Reappraisal Payments | March 2020 |
| View | FY19 Equalization and Reappraisal Payments | March 2019 |
| View | FY18 Equalization and Reappraisal Payments | March 2018 |
Reports
| No. | Title | Submitted |
|---|---|---|
| View | Act 73 Report on Reimbursement of Municipal Appeal Losses | December 2019 |
| View | Aggregate CLA Legislative Study Committee of Act 132 of 2016 | December 2016 |
| View | Current Use Audits 2018 Audit Findings for Panton, Sutton and Waitsfield | January 2019 |
| View All | Equalization Study | |
| View All | Hold Harmless Report | |
| View All | Payment in Lieu of Taxes (PILOT) | |
| View All | Property Valuation and Review Annual Reports and Supplemental Data | |
| View All | All Vermont Department of Taxes Reports |
Tax Law and Guidance
| No. | Title | Revised |
|---|---|---|
| 82-1 | Procedure for Deciding Property Tax Appeals | |
| 84-1 | Municipal Charters | |
| 86-P65 | Contract Appraisal Certification Review Procedure | |
| View | Appeals to the Director of Property Valuation and Review |