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Property Valuation and Review

ATTENTION: The New Vermont Property Transfer Tax Booklet with Related Forms Are Now Available. New ePTTR Forms Available 11/18/2013 

Property Transfer Tax Return (Form PT-172): Forms Acceptable to File with Vermont Towns in 2014

Click here for 2013 Frequently Asked Questions on Education Tax Rates

Grand List State Payment Confidentiality Options

2014 Property Tax Adjustment Worksheet

Property is assessed at the municipal local level in Vermont. Real property is listed to the April 1 owner of record. 32 V.S.A. §3651. Local assessing officials, called listers in Vermont, are charged with determining the appraisal value of property.

The legislative body of the municipality (selectboard or alderboard) sets a tax rate or rates to raise money for highways and other necessary municipal expenses. 17 V.S.A. §2664. There are also provisions for the levying of taxes in villages and fire districts. For the purposes of education funding, all real property is classified as either homestead or non-residential. A statewide education tax is imposed on these two classes of property at different rates. 32 V.S.A. Chapter 135. The basis for this classification is the Homestead Declaration. Any property that is not a homestead is non-residential property.

The homestead education tax rate in each municipality depends upon the local per pupil spending. Both the homestead and non-residential education tax rates are adjusted by the local common level of appraisal. Each town will receive notice on or about June 30 of the education rates to be levied.

 




More Information:
- Annual Reports
- Appeal Handbook
- Appraisal Firms -Lister info
- Current Use
- e-PTTR
- Education Tax Rates
- Equalization Study Intro
- Fact Sheets
- Land Gains Allocations
- Lister Information
- VT Mapping Program
- Military Exemption
- Property Tax Adjustments
- Property Transfer Data
- Property Transfer Tax
- Reappraisal Contract Guidelines-2009
- 2013 Reappraisal Activity
- School District Codes
- Solar Valuation
- Treasurer/Collector Info

 
Vermont Department of Taxes, 133 State Street, Montpelier, Vermont 05633-1401