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2025 Lister Calendar

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March

If Town is reappraising, please discuss the Homestead and Current Use process with your District Advisor.

Notes: Must do the Beginning of March:
  • Send Business Personal Property Inventory forms 32 V.S.A. § 4003 if you tax personal property.
  • Send Request for Income/Expense to Qualified/Subsidized Housing if Reappraisal Town 32 V.S.A. § 3181.
  • Inspect all properties under construction as of April 1 32 V.S.A. § 4041 and reinspect incomplete construction.

To Do in March

Monthly: Validate sales in VTPIE

Weekly: Check Current Use electronic file. Remember to download to billing.

Weekly: HS-122 Downloads in VTPIE (Complete process)

Throughout March:

  • Vote new Officers & All New Officers take Oath of Office after town meeting (3/4)
  • Vote at Town Meeting for expired exemptions (3/4)
  • Current Use starts to send applications and maps to town (3/15)
  • Posted Lister Training
  • Look for NEMRC and VALA Training
  • Listers hold organizational meeting
  • New Lister's training posted on Tax Department website
  • Mail Public Pious or Chartiable Use form Exempt and Insurance Replacement Value forms, where applicable

March Lister Trainings

March 6-7: Current Use (Online), 9 a.m.-1 p.m.

March 11-12: New and Seasoned Listers (Online, Days 1 and 2 of 4) 9 a.m.-noon

March 18-19: New and Seasoned Listers (Online, Days 3 and 4 of 4) 9 a.m.-noon

March 26: Reappraisal Series (Online) 10-11:30 a.m.

March 27: Current Use Allocation Notices Process in VTPIE 10-11 a.m.

March Key Dates List

March 3: Download HS-122 and Current Use (32 V.S.A. § 3756) Electronic files

March 4: Town Meeting and Vote

  • Vote New Officers
  • Vote for expired exemptions

March 5: New Listers Take oath of office after town meeting 32 V.S.A. § 3431

March 10: Download HS-122 and Current Use electronic files.

March 15: Current Use starts to send applications and maps to town

March 17: Download HS-122 and Current Use electronic files

March 24: Download HS-122 and Current Use electronic files

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April

If Town is reappraising, please discuss the Homestead and Current Use process with your District Advisor.

Notes: Inspect all properties under construction on, or as close to, April 1st as possible

**If Town is reappraising, the homestead file should wait until new values are in place (you can download but all adjustments will need to be applied to new values).

To Do in April

Monthly: Validate sales in VTPIE

Weekly: Check Current Use electronic file. Remember to download to billing!

Weekly: HS-122 Downloads in VTPIE (Complete process)

Throughout April:

  • Valuation Effective date (4/1)
  • Last day to file a timely Homestead Declaration (4/15)
  • Business Personal Property forms due from property owners (4/21)
  • PTTR's filed and Permits Completed as of April 1.

April Lister Trainings

April 15: New and Seasoned Listers  (In person, Randolph area) 9 a.m.-4:30 p.m.

April 23: Reappraisal Series (Online) 10-11:30 a.m.

April Key Dates List

April 1: Insurance values due from "exempt from tax" property owners - if mailed by town.

April 7: Download HS-122 and Current Use (32 V.S.A. § 3756) electronic files

April 14: Download HS-122 & Current Use electronic files

April 15: Filing Due Date

  • Income Tax
  • Income Sensistivity
  • Timely HS-122

April 21: Download HS-122 and Current Use electronic files

April 21: Business Personal Property forms due from property owners (32 V.S.A. § 3618)

April 28: Download HS-122 and Current Use electronic files

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May

If Town is reappraising:

  • Please discuss the Homestead and Current Use process with your District Advisor.
  • The homestead file should wait until new values are in place. You can download, but all adjustments will need to be applied to new values.
Notes: Grand List Filing 2025 may occur any time after April 1 on or before the following dates: June 4 for population of <5,000 and June 24 for population of 5,000 or more. These dates are derived by reading 32 V.S.A. §§ 3004, 4111 and 4341 together. The May 5 date in section 4111 is extended 30 days for those towns with a population of less than 5,000 to June 4, The May 5 date in section 4111 is extended 50 days in towns with a population of 5,000 or more to June 24 which is a Sunday and is therefore extended to Monday June 25.

To Do in May

Weekly: HS-122 Download in VTPIE

Weekly: Check Current Use electronic file until 100% certified/complete. Remember to download to billing.

Monthly: Validate sales in VTPIE

Throughout May:

  • Utility Electric Inventory of Plant to Towns (5/1)
  • Veterans Exemption Deadline. VOVA sends eligible veteran list to towns via email (5/1)
  • Secretary of Administration sends State Building Values for Payments in Lieu of Taxes (PILOT) Payment.
  • Property Valuation and Review sends State Land Values for PILOT Payment.

May Lister Trainings

May 1: Legislative Update (Online) 10-11:30 a.m.

May 13: Current Use Allocation Notices Process in VTPIE 10-11 a.m.

May 15: Change of Appraisal Notices in VTPIE 10-11 a.m.

May 20-21: Land Schedule (Online) 9 a.m.-noon

May 28: Reappraisal Series (Online) 10-11:30 a.m.

May Key Dates List

May 1:

  • Veteran Exemption deadline 32 V.S.A. § 3802. VOVA sends eligible veterans list to towns via email.
  • Utility Electric Inventory of Plant to Towns 32 V.S.A. § 4452 from PVR
  • State land and building values sent to towns 32 V.S.A. §§ 3701, 3704 from PVR

May 5: Download HS-122 32 V.S.A. § 5410 and Current Use 32 V.S.A. § 3756 electronic files

May 12: Download HS-122 and Current Use electronic files

May 19: Download HS-122 and Current Use electronic files

May 26: Download HS-122 and Current Use electronic files

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June

If Town is reappraising, please discuss the Homestead and Current Use process with your District Advisor.

To Do in June

Weekly: HS-122 Downloads in VTPIE

Weekly: Check Current Use electronic file until 100% certified complete. Remember to download to billing.

Throughout June:

  • If needed request Abstract GL filing extension (6/1)
  • File Abstract GL <5000 population & Mail Change of Appraisal Notices - on or before V.S.A. § 411§1, 4221, 4115, 4116 (6/4)
  • Grievance Hearing Begins <5000 32 V.S.A. §§ 4111, 4221,4115, 4116 (6/19)
  • File Abstract GL <5000 population & Mail Change of Appraisal Notices - on or before V.S.A. §§ 4111, 4221, 4115, 4116 (6/24)
  • Education Tax Rates are sent to Towns (6/30)

June Lister Trainings

June Key Dates List

June 4: File Abstract GL <5000 & Mail Change of Appraisal Notices 32 V.S.A. §§ 4111, 4341

June 9: Download HS-122 & Current Use Electronic files

June 16: Download HS-122 & Current Use Electronic files

June 19: Grievance Hearing Begins <5000 32 V.S.A. §§ 4111, 4221, 4115, 4116

June 23: Download HS-122 & Current Use Electronic files

June 24: File Abstract GL >5000 & Mail Change of Appraisal Notices 32 V.S.A. §§ 4111, 4341, 3756, 3004

June 30:

  • Education Tax Rates are sent to Towns 32 V.S.A. § 5402
  • Download HS-122 & Current Use electronic files

BCA

  • Deadline to appeal is 14 Calendar days from date of Mailing Result of Grievance Notices 32 V.S.A. § 4404
  • BCA - Hearings begin 14 Calendar days after appeal deadline 32 V.S.A. § 4404

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July

If Town is reappraising, please discuss the homestead & Current Use process with your District Advisor.

Notes: Although July 5 is the Current Use statutory date (32 V.S.A. § 3760) for current use filing to state - do not wait until this date to begin processing. Process files as soon as possible as this is meant to be an ongoing exchange and will happen several times. Tax Bills are sent out 30 days prior to due date 32 V.S.A. § 4772.

To Do in July

Weekly: HS-122 Downloads in VTPIE

Weekly: Check Current Use Electronic File until 100% certified/complete. Remember to download to billing

Monthly: Validate Sales in VTPIE

Throughout July

  • Grievance Hearing Ends <5000 (7/2 and 7/22)
  • Current Use to be sent back on or before this date (7/5)
  • Grievance Hearing Begins >5000 (7/9)
  • Mail Result of Grievance <5000 & Lodge to final GL Town Clerk (7/9)
  • File Final Grand List <5000 (7/25)
  • Mail Result of Grievance >5000 (7/29)
  • Tax Bills are sent out 30 days prior to due date

July Lister Trainings

July 16: Vermont State Statutes with Jim Knapp 1-4 p.m.

July 17: Vermont State Statutes with Jim Knapp 1-4 p.m.

July 23: Reappraisal Series (Online) 10-11:30 a.m.

July Key Dates List

July 1: Fiscal Year begins

July 2: Grievance Hearing Ends <5000 32 V.S.A. §§ 4221, 4341, 3004

July 4: Electronic Current Use file sent back to State 32 V.S.A. § 3760

July 7: Download HS-122 32 V.S.A. § 5410 and Current Use 32 V.S.A. § 3756 electronic files

July 9

  • Result of Grievance <5000 mailed 32 V.S.A. § 4224, 4341, 30 Lodge to final GL Town Clerk
  • Grievance Hearing Begins >5000 32 V.S.A. § 4221, 4341, 3004

July 14: Download HS-122 and Current Use electronic files

July 21: Download HS-122 & Current Use electronic files

July 22: Grievance Hearing Ends >5000 32 V.S.A. §§ 4111,4221, 4115, 4116, 3004

July 25: File Final Grand List <5000 to Town Clerk 32 V.S.A. § 4151 & Lodge to final GL Town Clerk

July 28: Download HS-122 & Current Use Electronic files

July 29: Result of Grievance >5000 mailed 32 V.S.A. §§ 4224, 4341, 3004 & Lodge to final GL Town Clerk

BCA

  • Deadline to appeal is 14 Calendar days from date of Mailing Result of Grievance Notices 32 V.S.A. § 4404
  • Start BCA hearings 44-46 calendar days (depending on population) after deadline to file an appeal. 32 V.S.A. §§ 4404, 4341
  • Inspection committee report due 30 days after hearing on that property. 32 V.S.A. § 4404
  • Town Clerk shall schedule meeting giving each member five (5) days written notice 24 V.S.A. § 801

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August

If Town is reappraising, please discuss the Homestead and Current Use process with your District Advisor.

Notes: Once the grand list is completed and the billed grand list is created begin property transfer tax returns in the Working grand list (all transfers since 4/1)
State Board: Objections to an appeal to the PVR Director must be filed no less than 10 days after the date the appeal is filed to the town clerk 32 V.S.A. § 4463. Review parameters before filing.

To Do in August

Weekly: HS-122 Downloads in VTPIE

Weekly: Check Current Use Electronic File until 100% certified/complete. Remember to download to billing

Monthly: Validate Sales in VTPIE

Throughout August

  • File Final Grand List >5000 to Town Clerk (8/14)
  • Electronic 411 to PVR (8/14)
  • Tax bills are sent out 30 days prior to due date 32 V.S.A. § 4772
  • Check electronic Current Use for changes
  • Begin checking permits for next year (ongoing maintenance/checklist)

August Lister Trainings

August 4: IAAO 101 Day 1 (Online) 8:15 a.m.-4:15 p.m.

August 5: IAAO 101 Day 2 (Online) 8:15 a.m.-4:15 p.m.

August 12 and 13: Data Collection (In-person, West Rutland Town Hall, Days 1 and 2 of 4) 9 a.m.-4:30 p.m.

August 19 and 20: Data Collection (In-person, West Rutland Town Hall, Days 3 and 4 of 4) 9 a.m.-4:30 p.m.

August Key Dates List

August 4: Download HS-122 and Current Use electronic files

August 11: Download HS-122 and Current Use electronic files

August 14:

  • Send electronic 411 to PVR 32 V.S.A. § 5404
  • File final Grand List >5000 to Town Clerk 32 V.S.A. § 4151

August 18: Download HS-122 and Current Use electronic files

August 25: Download HS-122 and Current Use electronic files

BCA

  • Inspection committee report due 30 days after date of hearing 32 V.S.A. § 4404
  • An appeal to State Board or Superior Court must be filed within 30 days after the day of mailing 32 V.S.A. § 4461
  • Decision shall be certified with in 15 days from time of the Inspections Committee report 32 V.S.A. § 4404

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September

To Do in September

Weekly: HS-122 Downloads in VTPIE

Weekly: Check Current Use Electronic File until 100% certified/complete. Remember to download to billing

Monthly: Validate Sales in VTPIE. Complete by 9/1

Throughout September

  • New Current Use applications due to PVR (9/1)
  • Begin checking permits for next year (Ongoing)
  • Once grand list is completed and billed grand list is created begin property transfer tax returns in the Working grand list (all transfers since 4/1). (Ongoing)
  • Check and correct Current Use files as needed until 100% certified.
  • Watch for VLCT town fair in October (www.vlct.org)

September Lister Trainings

September 3: Advanced Data Collection (Online) 9 a.m.-12:30 p.m.

September 4: Advanced Listers (Online) 9 a.m.-12:30 p.m.

September 15-19: (VALA) IAAO 311 Course: Real Property Modeling Concepts (Online)

September Key Dates List

September 1: New Current Use applicant deadline 32 V.S.A. § 3756

September 5: Complete Sales Review in VTPIE

September 8: Download HS-122 and Current Use electronic files

September 11-12: VALA Conference, Stowe Flake Mountain Resort

September 15: Download HS-122 and Current Use electronic files

September 22: Download HS-122 and Current Use electronic files

September 29: Download HS-122 and Current Use electronic files

BCA

  • An appeal to State Board or Superior Court must be filed within 30 days after the day of mailing 32 V.S.A. § 4461
  • State Board: Objections to a defective appeal to the Director, citing reasons to dismiss or other requests, must be filed with the Director no less than 10 days after the date the appeal is filed to town clerk 32 V.S.A. § 4463

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October

Notes:
  • Start looking at and preparing your budget and your Annual Report
  • Check exemptions

To Do in October

Weekly: HS-122 Downloads in VTPIE

Weekly: Check Current Use Electronic File until 100% certified/complete. Any changes to 411 must be submitted to be reelected in equalization.

Throughout October

  • Payment in Lieu of taxes (PILOT) sent to towns
  • Check elect Current Use for changes
  • Do the PTTR's and Permits (Ongoing)

October Lister Trainings

October 20-21: (VALA) IAAO 452 - Workshop Fundamentals of Assessment Ratio Studies (In-Person)

October Key Dates List

October 6: Download HS-122 & Current Use electronic files

October 13: Download HS-122 & Current Use electronic files

October 20: Download HS-122 & Current Use electronic files

October 27: Download HS-122 & Current Use electronic files

October 31: PILOT payment sent to towns 32 V.S.A. § 3706

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November

If Town is reappraising, please discuss the Homestead and Current Use process with your District Advisor.

Notes: Budget and Annual Report

To Do in November

Weekly: HS-122 Downloads in VTPIE

Weekly: Check Current Use Electronic File until 100% certified/complete. Remember to download to billing

Monthly: Validate Sales in VTPIE

Throughout November

  • Current Use Hold Harmless Payments Sent to towns
  • Check electronic current use for changes
  • Check Voted Exemption Expiration dates for town warning
  • Check your PTTR's and Permits (Ongoing)

November Lister Trainings

None currently scheduled

November Key Dates List

November 2: Current Use hold harmless payments sent 32 V.S.A. § 3760

November 3: Download HS-122 and Current Use electronic files

November 10: Download HS-122 and Current Use electronic files

November 17: Download HS-122 and Current Use electronic files

November 24: Download HS-122 and Current Use electronic files

Back to Top

December

If Town is reappraising, please discuss the Homestead and Current Use process with your District Advisor.

Notes: Is the Budget and Annual Report ready? Late December-Early January PVR Certifies Equalization Study & Sends Results to Towns 32 V.S.A. §§ 5406, 5408

To Do in December

Weekly: HS-122 Downloads in VTPIE

Weekly: Check Current Use Electronic File until 100% certified/complete. Remember to download to billing

Monthly: Validate Sales in VTPIE

Throughout December

December Lister Trainings

None currently scheduled

December Key Dates List

December 8: Download HS-122 and Current Use electronic files

December 15: Download HS-122 and Current Use electronic files

December 22: Download HS-122 and Current Use electronic files

December 29: Download HS-122 and Current Use electronic files

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January 2026

Notes: Late December, Early January PVR Certifies Equalization Study and sends results to Towns 32 V.S.A. §§ 5406, 5408. Be aware of the Appeal deadline.

To Do in January

Throughout January:

  • File Final Electronic 411 with State for final reconciliation of previous grand list by 1/15
  • Check your PTTR's and Permits (Ongoing)

January Lister Trainings

None currently scheduled

January Key Dates List

January 1: Send Public Pious or Charitable Use forms out 32 V.S.A. § 3832

January 2: File Final Electronic 411 with State

Back to Top

February 2026

To Do in February

Weekly: HS-122 Downloads in VTPIE when available

Monthly: Process Property Transfers. Research and make changes as appropriate.

Throughout February:

  • Certify "No Appeals Pending" (Form 4155) with Selectboard (on or later than 2/3)
  • Reappraisal and Equalization per parcel payment sent
  • HS-122 VTPIE Download starts (32 V.S.A. § 4155, 4156 & 4157)
  • Check PTTRs and Permits (Ongoing)

February Lister Trainings

None currently scheduled

February Key Dates List

February 3: Certify "No Appeals Pending" (Form 4155) with Selectboard, on or later.

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