Tax Code Reference
Effective Rate: 1.51%
Vermont
Property Tax Code
Vermont Statutes — Title 32 (Taxation and Finance) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Vermont.
Quick Facts
Assessment Authority
Town Listers
Appeal Board
Board of Civil Authority
Assessment Ratio
100% of fair market value
Assessment Cycle
Annual
Appeal Deadline
14 days from the grievance result to the Board of Civil Authority; then 30 days from the BCA decision to the State Appraiser
Assessment System
Governing CodeVermont Statutes — Title 32 (Taxation and Finance)
Assessment AuthorityTown Listers
Assessment Ratio100% of fair market value
Assessment CycleAnnual
Appeal System
Appeal BoardBoard of Civil Authority / Director of Property Valuation and Review
Appeal Deadline14 days from the grievance result to the Board of Civil Authority; then 30 days from the BCA decision to the State Appraiser
Key Notes for Vermont
Vermont's property tax system is unique — it funds education through a statewide property tax with income-based adjustments. The Homestead Declaration must be filed annually.
Hearing Types Available
1
Board of Civil Authority2
Director of Property Valuation and Review3
Superior CourtValid Grounds for Appeal
Overvaluation
Unequal assessment
Denial of homestead status