Requesting a Certificate

All certificate requests must be submitted online through myVTax. To begin, select the Property Owners tab on the myVTax home screen.

What is required?

The information below is for common real estate transactions. If you have a scenario which does not fall under one of these categories, you may still request a certificate, but the Department may require additional documentation.

Transferor (Seller) must meet the following requirements before requesting a Commissioner’s Certificate:

1. The transferor(s) or seller(s) must be in good standing with the Vermont Department of Taxes (the Department will review the transferor’s status).

2. Proof of Basis of Property being sold

3. Full demographic and property information

4. Complete worksheets/calculation page included in the myVTax application.

Capital Improvements Breakdown Examples

Additional Documentation required will depend on the reason for the request for a Commissioners Certificate.

Review the checklist for each reason:

  1. Loss experienced on the sale.
  2. Withholding on gain would be lower than 2.5% of sales price.
  3. Amount of Gain Realized On Sale Is Lower Than Federal Exclusion Amount - No longer available in myVTax.
  4. Federal §121 exclusion will be claimed.
  5. Transaction is part of a §1031 exchange agreement.
  6. Some or all transferors (sellers) are Vermont residents or domestic entities.
  7. Selling entity is tax exempt.
  8. Other reason where gain is not recognized federally.