Lodging Your 2025 Grand List: Instructions for Listers

June 2025

Municipalities must maintain, update, and print lists and reports of many types of parcels to prepare the grand list. The reports described in the following instructions should be reviewed and checked thoroughly before proceeding. If errors exist, please make corrections, and rerun the report.

Abstract Grand List Lodging

Due June 4 or June 24, 2025

• Submit the abstract grand list in NEMRC as you normally would to your Clerk – nothing to PVR until August.
• Upload a copy to VTPIE, labeled “Working Grand List.”
• Run a 411 report in both NEMRC and VTPIE.
• Verify that the data matches in both systems.

Grievance Process

• Grievance notices and the Results of Grievance should be handled within NEMRC.
• Current Use Change of Allocation Notices will be processed in VTPIE.

Final Grand List Submission (Post-Grievance)

Once Results of Grievance are complete and mailed:

• Print the final Grand List from NEMRC and submit it to the Town Clerk.
• Upload the final version to VTPIE, labeled “Certified to Clerk.”
• Run a 411 report in both NEMRC and VTPIE.
• Confirm that the data matches in both systems.

August 15 Grand List Submissions to the State

• Submit 411 Electronically to the State via NEMRC.
• Upload a copy to VTPIE, Labeled “April 1st Values (August Submission).”
• Run at 411 Report in both NEMRC and VTPIE.
• Verify that the data matches in both systems.

Before beginning you should do an upload from NEMRC to VTPIE. Please follow the upload instructions from NEMRC to VTPIE available on our website. The upload should be labeled as a file type, ‘Working Grand List’. Once the status of the upload changes to ‘Processed’ you can follow the steps below.

Steps for Preparing the Grand List in VTPIE

1. Click on ‘Grand List Management’
2. Select ‘Upload Assessment Information’
3. On your most recent upload, click the down arrow to the left of the upload.
4. Click ‘Create Grand List’

Each time you upload new assessment information to VTPIE, you need to 'Create Grand List' to view your 411.

Print a List of Inactive Parcels

1. Click on Grand List Management
2. Select Upload Assessment Information
3. Under the Reports menu in the upper right corner select ‘Grand List Inactive SPANs Report (PDF)’
4. Print this report
5. Review for accuracy.

Are any parcels labeled “Inactive” that should be “Active”? Once you are sure this report is accurate, it may be placed at the back of your grand list as an addendum to the grand list or just keep it for your records. Since this list will continue from year to year, you could save time by making a note as to why it is inactive in the description field (example: combined parcel with 00601). Do not delete inactive parcels.

Print a List of Exempt Parcels

1. Click ‘Home’ in the left-hand column of the screen
2. Click ‘Tax Programs’
3. Select ‘Exemptions’
4. Under the Reports menu in the upper right corner select ‘Exemptions Report (PDF)’
5. Print this report.
6. Review for accuracy.

This list should include all parcels that have an exemption (backed by statutes or voted). Are exemption values, correct? Once you are sure this report is accurate, it may be placed at the back of your grand list as an addendum. This list should now include an accurate statutory reference as well as value source (Assessment/Insured Value). Correct any inaccuracies before proceeding. Any update or changes to these exemptions will be done in VTPIE and additionally done in NEMRC. Call your DA if you need assistance.

Print a 411 to Review Your Non-Tax Parcels

1. From the home screen of VTPIE, select ‘Grand List Management’
2. Click ‘Upload Assessment Information’
3. On your most recent upload, use the arrow on the left and select ‘View Grand List’
4. Under the reports menu in the upper right corner select ‘Grand List 411 Summary’

After your contracts and partial exemptions page there is a report titled Non-Taxable parcels. This includes all non-taxable parcels in your town, State owned parcels included. Are all these parcels correct?

Review the State-Owned Property in Exemptions Report

1. From the home screen of VTPIE, select ‘Grand List Management’

2. Click ‘Upload Assessment Information’

3. On your most recent upload, use the arrow on the left and select ‘View Grand List’

4. Under the Reports menu in the upper right corner select ‘Grand List State Owned Land Report’

Are any parcels labeled “State-owned” that should not be? Correct any inaccuracies before proceeding. Updating an exemption for a property will take place in both VTPIE and NEMRC. For clarity you may want to correct the name to be consistent (example: State of Vermont; or Vermont, State of), then add the department on the second line. These corrections will be made in your CAMA program.

Run an Exemption Audit Report

1. Go to the VTPIE home screen
2. Click Tax Programs
3. Select Exemptions
4. In the upper right corner under the Reports button select Exemptions Audit Report.

Use this report to review any changes that have been made to your exempt properties from last year. This report will show you discrepancies in your data, or data that has changed that you may want to update. Any updates or changes you need to make to your exemptions will need to happen in VTPIE and in NEMRC.

Review Utility Properties

Review all Utility properties in your city/town. Be sure you have looked at the Inventory of Plant and applied your current Common Level of Appraisal (CLA) to the value before entering. The only reason you will not update your value to the PVR provided value is if you have a court decision or are completing a reappraisal. Refer to Comp60 for the utility process this year and how to get your values.

Subsidized/Qualified Housing

1. Make sure you have valued the property using the Valuation of Subsidized Housing Worksheet - this only needs to be recalculated when there is a major change or reappraisal.
2. Make sure you have applied a special exemption in the grand list if they have filed a VHFA certificate indicating the percentage (up to 10%) based on number of units used for qualified housing.
3. Review the Exemptions report to see your list of Qualified Housing properties and their exemption amounts. To update exemption amounts you will need to do that in VTPIE and in NEMRC.

Review this report to be sure the exemption amount for each of these properties reflects the reduction in assessment indicated on the VHFA certificate. If you have updated the values on these properties due to a town wide reappraisal or significant construction on the property, the exemption amount should also be adjusted in both NEMRC and VTPIE. To update in VTPIE you will need to go to the VTPIE Home Screen > Tax Programs > Exemptions. Find the qualified housing bucket in the Exemptions screen to edit the values. If you need assistance contact your District Advisor.

Covenant Restricted Housing

1. Click ‘Home’ in the left-hand column of the screen.
2. Click ‘Grand List Management’
3. Select ‘Upload Assessment Information’
4. On your most recent upload, click the down arrow to the left of the upload, click ‘View Grand List’
5. In the upper right corner, click the ‘Reports’ menu, select ‘Grand list Covenant Restrict Housing Report’. Review this list for accuracy and completeness.
6. Make sure you have applied a percentage of 30-40% off their value directly in your CAMA system. Then make sure this percentage is also recorded in your grand list information.

Distributed March 17, 2025, and again on May 12, 2025, via listserv. Click on your county on the bottom tabs of the spreadsheet to find properties in your town.

VTPIE Current Use Import to NEMRC

1. Complete Current Use allocation review in VTPIE. See instructions on how to complete Current Use.
2. Select Download to Billing from VTPIE Current Use main screen.
3. In working NEMRC grand List, Select 9. Current Use Maintenance.
4. Select 1. Get Current Use from VTPIE.
5. Select 2. Current Use Reports, print the summary report.
6. Select 3. Load to Grand List.

This process is moving the exemption calculated in VTPIE onto the correct parcel in NEMRC for tax billing.

Reconciling Current Use Exemption between VTPIE and NEMRC

1. In VTPIE, click the ‘Home’ button on the upper left column.
2. Click ‘Grand List Management’
3. Click ‘Upload Assessment Information’
4. On your most recent upload using the down arrow to the left of the upload, select ‘View Grand List’
5. Using the ‘Reports’ menu in the upper right corner, select ‘Grand List 411.'
6. In working NEMRC grand list run a 411. Make sure the Current Use exemption on both 411’s matches between VTPIE and NEMRC. If it does not, return to ‘VTPIE Current Use Import to NEMRC’ and follow steps again.

Print Current Use Allocation Notices

1. From your VTPIE home screen, select Grand List Management.
2. Select Change of Appraisal Notices & Grievance.
3. Select the blue Add button.
4. Select Current Use Allocation (Select All if you wish to send a notice to all taxpayers that are enrolled in current use.)
5. In Description box, add a brief notation, e.g., First Run.
6. Please review the Response Text box and update the text with local information and grievance dates.
7. Select the green Save button.
8. Select drop down and click View Notices. Review accuracy of content, grievance dates, etc.
9. Select Reports in the upper right corner. Print All Notices and Certificate of Mailing by selecting the small arrow to the left of the notice type that you created. You may also use this drop-down arrow to edit the notice if needed once it has been created.
10. Allocation notices are a two-page notice; you will want to print double sided if possible.

Print a Veterans Exemption List

1. Click ‘Home’ in the left-hand column of the screen.
2. Click ‘Grand List Management’
3. Select ‘Upload Assessment Information’
4. On your most recent upload, click the down arrow to the left of the upload, click ‘View Grand List’
5. Using the ‘Reports’ menu in the upper right corner, select ‘Grand List Veterans Exemptions Report (PDF). Print the report. Review for accuracy.

Did all the veterans file their forms with the Vermont Office of Veterans Affairs (VOVA) and appear on the electronic list from VOVA? If not, you should determine why and remove the exemption if they no longer qualify. Place this report at the back of your grand list as an addendum. Contact PVR or VOVA if you do not receive the list via email from VOVA. Check to see that all exempt amounts are correct and consistent. Are there any negative numbers in the grand list column? If yes, make sure your exemption is not larger than the total assessment. If you need to make edits to your Veterans, you need to do both in VTPIE and NEMRC. Once you are sure this report is accurate, it may be placed at the back of your grand list as an addendum.

Print a 411

1. Go to the home screen in VTPIE
2. Click ‘Grand List Management’
3. Select ‘Upload Assessment Information’
4. On your most recent upload click the down arrow on the left of the upload and select ‘Re-calculate Grand List’. This will update any changes you made in Exemptions, TIF, or Current Use.
5. It will ask if you are sure you want to re-calculate, select the green yes button.
6. Once the grand list has been re-calculated, click the down arrow on the left of the upload, and select ‘View Grand List’
7. Click the blue button at the top of the screen that says, ‘Update Personal Property Info’. Answer the three questions about taxation of personal property in your town. If Machinery and/or equipment has been completely exempt, the exempt percentage will be 1. When you are done, hit the green Submit button.
8. Click the Reports menu in the upper right corner, select ‘Grand List 411 Summary’. This will generate a 411 in VTPIE.

This 411 should match the 411 from your NEMRC program. If there are discrepancies those need to be fixed prior to lodging your abstract grand list with the clerk. Some common discrepancies could be:

• Current Use Exemptions don’t match – if this is the case, be sure you have completed the download to billing process completely. To re-check your 411’s, re-run a 411 in NEMRC.
• Partial Statutory Exemptions don’t match – if there is a statutory exemption that is completely exempt but is showing up in your NEMRC 411 as a Partial Statutory Exemption, it is likely you still have it denoted as a partial statutory exemption on the Parcel Maintenance Valuation tab, or your exemption amount in VTPIE is incorrect. Call your District Advisor if you need assistance.
• Homestead/Non-Homestead Grand List values don’t match – This could mean you’re missing a weekly homestead download in NEMRC. You should be sure your downloads in NEMRC are completed and re-run a 411 in NEMRC.
• Veterans Exemptions – The veteran’s exemptions being imported into VTPIE from the list issued by VOVA. You might be giving someone an exemption in NEMRC that is not on the VOVA list. The easiest way to reconcile this is to use your Veteran’s reports from both NEMRC and VTPIE to see where the discrepancy is. You can manually add a veteran exemption to a property in VTPIE if you still plan to grant the exemption for the property. If not, you will need to remove the exemption from NEMRC. Call your District Advisor if you need help reconciling your Veterans.
• Cable Exemption value doesn’t match the Cable Value – This means you didn’t update the exempt value for cable in VTPIE. This is done under Tax Programs > Exemptions module in VTPIE. Once this is updated in VTPIE you need to Re-Calculate your Grand List and re-run a 411 in VTPIE.
• Call your District Advisor if you are unsure or need assistance.

Reminders

• As you update data and information in your CAMA system, to get this information to VTPIE you will need to do another upload from your CAMA system to VTPIE.
• As you update information in VTPIE (i.e. current use & exemptions), to see those changes reflected on the VTPIE 411 you need to go to your VTPIE home screen > Grand List Management > Upload Assessment Information, on your most recent upload click the down arrow to the left of the upload, select ‘Re-Calculate Grand List’ > using the arrow to the left of the upload select ‘View Grand List’. This will show you updated changes you made in VTPIE.
• Are you confused at what happens where? Please refer to our website where we have the Grand List Processes: What Happens Where in 2025 document or call your District Advisor for Assistance.

Print Your Abstract Grand List

1. In the VTPIE home screen, click ‘Grand List Management’
2. Select ‘Upload Assessment Information’
3. On your most recent upload using the down arrow to the left of the upload, select ‘View Grand List’.
4. In the upper right corner, click ‘Reports’
5. Select ‘Grand List Report’

This will generate your abstract grand list in PDF format to be printed. This is to be lodged with your town clerk by June 4 or June 25, depending on the town populations (unless you filed and received an extension). You may want to print one working copy for your office to mark changes in red to review next year.

Print Your Signature Pages

1. In the VTPIE home screen, click ‘Grand List Management’
2. Select ‘Upload Assessment Information
3. On your most recent upload using the down arrow to the left of the upload, select ‘View Grand List.’
4. In the upper right corner, click ‘Reports’
5. Select ‘Grand List Signatures’

Copy and Prepare to Post the Notice to Taxpayers

This notice should be posted in five public places - the town office, plus four other public locations within or outside your town.

Lodge Grand List with Town Clerk

The town clerk signs Certificate in the signature pages, acknowledging receipt of grand list on or before June 4 or June 25 depending on town population (unless you filed and received an extension). The clerk also signs 411 in the grand list. Nothing is filed with PVR until August 15. The abstract grand list and signature pages go in the vault and stay there indefinitely.