Homestead Declaration

How to File

The Homestead Declaration is filed using Form HS-122, the Homestead Declaration and Property Tax Adjustment Claim or online using myVTax. Find out more about important filing deadlines or use our filing checklist to get started.

By Vermont law, property owners whose homes meet the definition of a Vermont homestead must file a Homestead Declaration annually by the April filing deadline. If eligible, it is important that you file so that you are correctly assessed the homestead tax rate on your property. Here is the information you as the property owner need to know about the Vermont Homestead Declaration.

What is the Vermont Homestead Declaration?

In Vermont, all property is subject to education property tax to pay for the state’s schools. For this purpose, property is categorized as either nonhomestead or homestead. A homestead is the principal dwelling and parcel of land surrounding the dwelling, owned and occupied by the resident as the person’s domicile.

All property is considered nonhomestead (formerly "nonresidential"), unless it is declared as a homestead. The education property tax rate levied on nonhomestead property differs from the rate levied on homestead property. It is your responsibility as the property owner to claim the property as a homestead if you meet, or expect to meet, the following requirements:

  • You are a Vermont resident
  • You own and occupy a homestead as your domicile as of April 1, 2019

Please note: If you meet these requirements, except that your homestead is leased to a tenant on April 1, 2019,  you may still claim it as a homestead if it is not leased for more than 182 days in the 2019 calendar year.

What is not a Homestead?

Property is considered nonhomestead if one of the following applies:

  • Your property is leased for more than 182 days out of the calendar year.
  • The property is used exclusively for a commercial, including rental, purpose.
  • The property is used for a second home, camp, vacation, or summer cottage.