ANNUAL REPORT Based on 2019 Grand List Data - Vermont · 2020. 1. 15. · Assessment practices in Vermont There are two widely used measures for evaluating assessment practices in

VERMONT DEPARTMENT OF TAXES A1JANUARY 2020

DIVISION OF PROPERTY VALUATION AND REVIEW

VERMONT DEPARTMENT OF TAXES

ANNUAL REPORTBased on 2019 Grand List Data

Published Jan. 15, 2020

VERMONT DEPARTMENT OF TAXES JANUARY 2020 A2

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

Agency of Administration

To: HonorableMitziJohnson,SpeakeroftheHouse HonorableTimAshe,SenatePresidentProTem

From: JillRemick,Director,PropertyValuationandReviewDivision VermontDepartmentofTaxes

Date: January9,2020

Subject: AnnualReportofPropertyValuationandReviewDivision

IampleasedtopresenttheDepartmentofTaxesPropertyValuationandReviewDivision2020AnnualReportofthe2019GrandListYear.Thisdocumentfulfillstherequirementsof 32V.S.A.§3412.

cc: GovernorPhilScott

CraigBolio,CommissionerofTaxes


Table of ContentsProperty Tax Administration for 2019 Tax Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1

Equalization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1Figure 1. Grand List Categories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Property Values . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2Figure 2. Reappraisals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Equalized Education Property Values . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Figure 3. U.S. Census Bureau Annual Survey of Building Permits (Vermont) by Year . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Figure 4. Education Property Listed Values by Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4Figure 5. State Total Equalized Municipal Property Values by Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4Figure 6. Personal Property on Municipal Grand List by Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Figure 7. Change in Education Equalization Property Values by County (2018-2019) . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Figure 8. Education Spending by Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6Figure 9. Education, Municipal, and Total Taxes Assessed (Before Income Sensitization) . . . . . . . . . . . . . . . . . . . . . . . 7Figure 10. Education, Municipal and Total Effective Tax Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Assessment practices in Vermont . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8Figure 11. Statewide CLA by Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8Figure 12. CLA Levels Grouped by Municipalities Above/Below CLA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Distribution of grand list CODs over time . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Figure 13. Municipalities and COD by Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Payments to municipalities from state funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Figure 14. Payments to Municipalities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Appeals to the Property Tax Hearing Officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14Figure 1. 2018 Appeal Activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14Figure 2. Appeal Activity, 2008-20181 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14

Computer Assisted Mass Appraisal System (CAMA) and Grand List Management Software . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

2019 Real Estate Transaction Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16Property Transfer Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Figure 1. Revenue from Property Transfer Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16Land Gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Figure 2. Revenue from Land Gains Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17Real Estate Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

Figure 3. Real Estate Withholding Tax Collected . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17Real Estate Withholding Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

2019 Current Use (Use Value Appraisal) Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18Figure 1. Annual Current Use Enrollment 1980-2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18Figure 2. Current Use Annual Enrollment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19Figure 3. Recent Farm Building Enrollment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Annual Agricultural Certification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20Use Values . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Figure 4. Recent Use Values . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21Program Costs and Tax Savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

Figure 5. Tax Savings to Landowners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22Land Use Change Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

Figure 6. Development and Withdrawal of Enrolled Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23Figure 7. Participant Tax Savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24


Equalization Study Based on 2019 Grand Lists . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33Figure 1. Change in CLA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33Figure 2. Equalized Education Grand List . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34Figure 3. 2019 Summary of Listed Values and Equalized Education Values by Category . . . . . . . . . . . . . . . . . . . . . . . 47Figure 4. 2019 Summary of Education Equalized Values . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48Figure 5. 2019 Summary of Listed Values and Equalized Municipal Values by Category . . . . . . . . . . . . . . . . . . . . . . . 49Figure 6. 2019 Summary of Municipal Equalized Values . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50

Statutory Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51Figure 1. 2019 Statutory Exemptions—Parcel Counts and Total Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52

Property Tax Reduction Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65Figure 1. Education Property Tax Adjustments by Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65Figure 2. Tax Year 2019 Property Tax Reduction Payment Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66

Actual Taxes and Tax Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .74Figure 1. Education Base Rates for Homesteads and Nonresidential Properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74Figure 2. 2019 Actual Taxes and Tax Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75

Acronyms and Terms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89

VERMONT DEPARTMENT OF TAXES JANUARY 2020 A6

JANUARY 2019

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VERMONT DEPARTMENT OF TAXES JANUARY 2020 1

Property Tax Administration for 2019 Tax Year

EqualizationTheDivisionofPropertyValuationandReview(PVR)oftheVermontDepartmentofTaxesannuallydeterminestheequalizededucationpropertyvalue(EEPV)andcoefficientofdispersion(COD)foreachmunicipalityinVermont.TheEEPVsdeterminedaspartofthe2019equalizationstudyareameasureofthepropertydollarvalueofamunicipality.TheyareusedasanimportantdataelementinthesettingofeducationtaxratesforallVermontschooldistricts.

Themeasureofamunicipality’stotaltaxableeducationpropertyvaluetothetotaltaxableEEPVisthecommonlevelofappraisal(CLA).TheCLAisusedtoequalizetheeducationpropertytaxratesthroughoutthestate.Thisyear’sequalizationstudywasbasedontheassessedvalueofpropertyasestablishedbyeachmunicipalityasofApril1,2019.

Theproceduresforcompletingthestudymaybegenerallydescribedasfollows:

1)Dataforeachsaleoccurringineachmunicipalityiscollected,usinginformationextractedfromthePropertyTransferTaxReturnsfiledwiththeDepartment.Informationfromsalesforthecurrentyearandthetwoprioryearsisusedinthestudy.

2)Therecordsofthesalesaresenttothemunicipalitywherethesalesarerecordedforverification,andareviewisconductedofthecircumstancesofeachsale.Theverificationprocessresultsareusedtoeliminatesalesthatdonotrepresentarm’slengthsales.SpecialattentionisgiventothosesalesthatareidentifiedasoutliersorextremesbytheStatisticalPackagefortheSocialSciencesanalyticalsoftwarethatgeneratestheratios.

3)Whenthereareinsufficientsales(fewerthanfive)forareliablesampleatthetownlevel,supplementalappraisalsareobtainedtoensurethatareliablesampleisavailableforequalization.

4)Allsalesthatareapprovedforinclusioninthestudyareequalizedatthecategory,class,ortownleveldependingontheconfidencelevelpresentandarethenaggregatedtoachieveaCLA.

5)Theratiooflisted-value-to-sales-priceiscalculatedforallincludedsales.Individualratiosareexaminedforunusualvaluesandareflaggedforinvestigationandpossibleexclusionfromthesample.

6)Theratiosfortheincludedsalesareaggregatedatthegrandlistcategory,class,andforthemunicipalityasawhole.Inaddition,astatisticalanalysisisappliedtodeterminewhethertheaggregatedratiosarewithina10%marginoferrorata90%confidenceintervalforeachgrandlistcategoryanduseclass.Iftheaggregateratioofthesampleisreliableatthecategoryorclasslevel,thatratioisappliedtoequalizethecategoryorclass.Iftheratiosarenotreliableatthecategorylevel,theclasslevelisused.Iftheaggregateratioisnotreliableattheclasslevel,theratioiscomputedatthemunicipallevel.


PROPERTY TAX ADMINISTRATION FOR 2019 TAX YEAR

Figure 1. Grand List Categories

7)Theresultingreliableratiosareappliedtotheaggregategrandlistvaluefortheappropriatecategory,class,orthemunicipalitytocomputetheEEPVforthemunicipality.Theequalizededucationpropertytaxgrandlistis1%oftheEEPVforthemunicipality.

8)TheCODisalsocalculatedfromtheresultsoftheequalizationstudytoassesstheinternalfairnessofeachmunicipalgrandlist.TheCODrepresentsthedegreetowhichindividualpropertyvaluationsvaryfromtheaveragelevelofappraisalinthatmunicipality.AhighCODalsoindicatesaneedforareappraisal.

MoreinformationontheEqualizationStudycanbefoundstartingonPage33,including town-by-townresults.

Property ValuesStatewide,thetotallistedvaluewentupabout0.98%.Twofactorsgenerallyaffectthechangeinlistedvalues:newconstructionandreappraisals.

Forthe2019taxyear,therewerereappraisalsin22towns(seeFigure 2).In12ofthetowns,thereappraisalresultedinasmallergrandlistfor2019.

Newconstructionhasalmostfullyrecoveredfromthe2007peakandsubsequenthousingrecession(seeFigure 3).

VERMONT DEPARTMENT OF TAXES 3JANUARY 2020


Figure 2. Reappraisals

Equalized Education Property ValuesThestatetotalequalizededucationpropertyvalueincreasedbyabout2.7%thisyear.Thiscomparesfavorablytoanincreaseofabout2.1%intheprioryear,indicatingthatVermont’srealestatemarketcontinuestorecoverfromthedownturnthatbeganin2008-2009.

Theequalizedmunicipalpropertyvalueisderivedfromthegrandlistthatmunicipalitiesusetoassessmunicipal(i.e.,non-education)propertytaxes.Someofthedifferencesbetweentheequalizedmunicipalpropertyvalues(seeFigure 5)andtheequalizededucationpropertyvaluesresultfromtheinclusionofbusinesspersonalproperty(machineryandequipment,inventory)intheequalizedmunicipalpropertyvalues.Therearealsodifferencesintheallowableveterans’exemptions ($10,000limitforeducationpropertyvalueandupto$40,000formunicipalpropertyvalue).

Figure 3. U.S. Census Bureau Annual Survey of Building Permits (Vermont) by Year



Figure 4. Education Property Listed Values by Year

Figure 5. State Total Equalized Municipal Property Values by Year

Thetotaltaxablepersonalproperty(machinery/equipmentandinventory)valuethisyearincreasedto$970million.BothMunicipalandEducationPropertytaxesareleviedonCable(Cabletelevisionassets).However,EducationPropertytaxesarenotleviedonmachinery/equipmentnorinventory.Thisyear,45municipalitiestaxedmachineryandequipment,and9taxedinventories.



Figure 6. Personal Property on Municipal Grand List by Year

Thisyear,allcountiesshowedanincreaseinequalizededucationpropertyvalue.Chittendensawthegreatestpercentageincreaseover2018(seeFigure 7).

Figure 7. Change in Education Equalization Property Values by County (2018-2019)




Notethatthevaluesfortheequalizationstudyarebasedonresultspriortoanyappeals.Appealsbymunicipalitiesmayresultinaslightreductioninthe2019equalizedvalues.Inpastyears,appealshaveresultedinlessthanhalfofapercentdecreaseinthestatewidetotalvalue.

Taxes and Tax Rates

Thehomesteadbaserateissetto1.00.Thisyear’spropertydollarequivalentyieldis$10,648.Figure 8. Education Spending by Year

1Educationspendingdefinedin16V.S.A.§4001(6)


Thefollowingaresummarynumbersconcerningthechangeintaxesassessedandeffectivetaxrates(ETRs):

Figure 9. Education, Municipal, and Total Taxes Assessed (Before Income Sensitization)

1Doesnotincludeapprox.$5.6millionineducationtaxesleviedon“increment”intaxincrementfinancing(TIF)districts.2Municipaltaxesincludetown/cityleveltaxesplustaxesofvillagesandspecialdistricts.

Figure 10. Education, Municipal and Total Effective Tax Rates

1Municipaltaxesincludetown/cityleveltaxesplustaxesofvillagesandspecialdistricts.



Assessment practices in VermontTherearetwowidelyusedmeasuresforevaluatingassessmentpracticesinVermont—thecommonlevelofappraisal(CLA)andthecoefficientofdispersion(COD).TheCLAistheratioofamunicipality’stotalgrandlistvaluetoitscorresponding“equalized”valuederivedthroughPVR’sequalizationstudy.ThestatewideCLAwas95.6%thisyear.

Figure 11. Statewide CLA by Year

TheCLAmayalsobeusedtoevaluateassessmentpracticesbyconsideringthechangeinthenumberofmunicipalitiesthathaveextremelylowCLAs,andarethereforefarfromVermont’sstatutorilysetstandardof100%offairmarketvalue.AstheCLAdecreases,indicatingvaluationsthatarefurtherawayfromtruemarketvalue,themoredifficultitisforpropertyownerstoanalyzewhethertheirvaluationisequitable.In1981,41municipalitieswereappraisingpropertyatlessthan30%offairmarketvalue.In2007,therewereonly26districtswithaCLAlessthan60%.By2014,therewerenolongeranydistrictsthathadaCLAunder80%,thestatutorythresholdbelowwhichadistrictwouldreceiveareappraisalorderfromPVR.However,in2017,2018,and2019,Burlington’sCLAcameinlessthan80%.

WhiletheprobleminthepasthadbeenmunicipalitieswithlowCLAs,theissuenowismoreappropriatelyframedintermsofthenumberofmunicipalitieswithCLAsgreaterthan100%.In2019,atotalof105municipalities,or41%ofVermontmunicipalities,hadaCLAover100%.Thisisaconcernnotonlyintermsofappraisalaccuracy,butalsoasapotentiallegalissue.Grandlistvaluationsshouldnotexceed100%offairmarketvalue.Itisreasonabletoseesomeminorvariationaroundthe100%markbecausemarketsaredynamic,andtheevaluationandreportingofthegrandlistisasnapshotataspecifictime.Giventhesignificanceoftheissue,itwasespeciallyconcerningthatin2018therewere17municipalitieswithCLAsmorethan110%.In2019thenumberofmunicipalitiesinthiscategorywasreducedtoeight,potentiallysignalinganimprovementinfairmarketassessment.

Duringthe2019legislativesession,thelegislaturechangedtherequirementssothatmunicipalitiesmustreappraiseiftheCLAisbelow85%orabove115%(Act51of2019,Section24).Before2019,therewasonlythelower80%threshold.




Figure 12. CLA Levels Grouped by Municipalities Above/Below CLA

TheCODisameasureoftheequityacrossassessmentsinasinglemunicipality’sgrandlist.Inessence,theCODmeasuresthedegreetowhichindividualpropertyvaluationsvaryfromtheaveragelevelofappraisalinamunicipality.Assuch,itisaprimaryindicatoroffairnesswithinamunicipality.ThehighertheCODinamunicipality,themorelikelyitisthatsimilarpropertiesarebeingassessedatdifferentlevels,resultingininequitiesinassessmentswithinagrandlist.

AssessmentequityisimportanttomeettheequalprotectionrequirementsoftheVermontandUnitedStatesconstitutions.Ifatown’sgrandlistshowsacommonlevelofappraisalof90%andallpropertiesareassessedrelativelycloseto90%oftheirmarketvalue,thereisahighdegreeofequity,andthemunicipalitywillhavealowCOD.AssessmentstandardsgenerallyholdthatCODsof15%orlessaregoodandthatfornewer,homogenouspropertytypeslikecondominiums,aCODof10%orlessisconsideredgood.If,ontheotherhand,individualpropertiesrangeinassessmentfrom50to150%ofmarketvalue,thenpropertyownersarenotbeingtreatedfairlyintermsoftheresultingtaxburdens.Maintainingtheequityoruniformityofassessmentsismoreimportantthanmaintaininganoveralllevelofassessmentthatisclosetothe100%valuationstandard.

ExtremelylowCODscanalsoraisearedflag.LowCODscouldindicatemunicipalofficialsareassessingpropertiesbasedonrecentsaleswithoutconsideringtheimpactonsimilarpropertiesthathavenotrecentlysold.Thisisalsoknownas“saleschasing.”

The objective of ratio studies is to determine appraisal performance for the populations of properties—both sold and unsold parcels. If standardized schedules and formulas are used in the valuation process, there is little reason to expect any significant difference in appraisal performance between sold and unsold parcels. If, however, sold parcels are selectively reappraised based on their sales prices or other criteria, the appraised values used in ratio studies will not be representative and ratio statistics will be distorted. In all probability, calculated measures of central tendency will be artificially high and measure of dispersion will be artificially low.1

1PropertyAppraisalandAssessmentAdministration,page601,JosephK.Eckert,Ph.D.,GeneralEditor,IAAO


Distribution of grand list CODs over timeFigure 13belowindicatesthenumberofmunicipalities(usingabaseof254municipalities)withCODsfallingintotherangeslistedatthetopofeachcolumn.ACODnear20%isconsideredhigh.ACODunder10%isreasonable.Figure13showsthatmostmunicipalitiesfallintothegreaterthan10%yetlessthan20%category,whichindicatesreasonableoverallassessmentequity.Figure 13. Municipalities and COD by Year

Under32V.S.A.§4041a(b),asamendedinthe2019legislativesession,amunicipalitywithacommonlevelofappraisal(CLA)lessthan85%orhigherthan115%,oraCODgreaterthan20%,mustreappraise.AmunicipalitythatfailstoconductavoluntaryreappraisalwillbeorderedtodosobythedirectorofPVR.Ifamunicipalitydoesnotmakeareasonableattempttoreappraiseitsgrandlist,allstatefundingtothemunicipalitycanbewithhelduntilitcomplieswithitsreappraisalrequirement.In2019,PVRissuedreappraisalorderstofivetowns.

Payments to municipalities from state fundsTheVermontDepartmentofTaxesassiststheAgencyofAdministrationinissuingpaymentstoVermonttownsandcitiesforseveralprograms.ThebreakdownofallpaymentsmadebytheDepartmentinfiscalyear2019isdescribedinFigure 14.

Figure 14. Payments to MunicipalitiesPROPERTY TAX ADMINISTRATION FOR 2019 TAX YEAR The largest of the Department programs is the municipal Hold Harml



persons enrolled in the Current Use Program. The Current Use Program is described in detail starting on page 18.TheDepartment’ssecondlargestpaymentprogramisPayment-In-Lieu-Of-Taxes(PILOT).AnnualPILOTpaymentsaremadetomunicipalitiestocompensateformunicipaltaxesnotcollectedduetothepresenceofstate-ownedbuildingsinamunicipality.ThesepaymentsaremadeannuallyonorbeforetheendofOctober.Paymentisbasedonthevalueofstate-ownedpropertyunder32V.S.A.§3701.In2019,StateBuildingsPILOTpaymentstotalednearly$8.75million.

Forthemostpart,theremainingprogramsprovidepaymentstomunicipalitiestoassistthemwiththecostofgrandlistmaintenanceandtohelppayforthecostofreappraisals.Theseprogramsmakeannualpaymentstomunicipalitiesforthefollowing:

• Paymentsthatmustbeusedbyamunicipalityforgrandlistmaintenanceandreappraisalcosts

• PaymentstoreimbursemunicipalitiesfortheassistancetheyprovidetoPVRinconductingthe annualequalizationstudy

SincethepassageofAct60andAct68,fundingonaper-parcelbasishasbeenavailableforeachmunicipalityforcostsrelatedtoacquiringassessmenteducationformunicipalassessmentofficialsunder32V.S.A.§3436.ThesefundsareusedbyPVRtoofferthesecoursesatnocosttoVermontlistersandassessors.Thegoalisthatthefundsareusedasintended;thatalllistersregardlessoflocationorfinancescanaccessthesecourses;andtoensureconsistentandwidespreadeducationofassessingofficialsfortheprotectionofthegrandlistandsubsequenttaxationimplications.


Education and Training

PVR’sstatutorymissionistoencourage,promote,andprovideeducationalopportunitiesandadvancementforlistersandassessorsthroughoutthestate.PVRaccomplishesthismissionby:

• creatingandpromotingrelevanteducationalopportunitiesfortheassessmentcommunity;

• developingcooperativerelationshipswithassessmenteducationentities;

• communicatingwithVermontofficialsandthepublic;and

• publishingandprovidingguidelinesforfairandequitablestandards.

In2019,PVRprovidedlisters,assessors,andothervaluationprofessionalswithtraininginmanyaspectsofpropertyvaluation,taxadministration,andassessment.Arangeofofferingswasprovidedsothatlistersandassessorswithvaryingdegreesofexperiencecouldtakeaclassappropriatetothelevelsoftheirexperienceandunderstanding.Therewere11topicspresentedduringtheyearatvariouslocationsaroundthestate,totaling610participants.

PVRstaffpresentedthefollowingclasses:

• CurrentUse(2classlocations)

• NewandSeasonedListerTraining(3classlocations,2-dayclass)

• DataCollection(4-daypresentation)

• Grievance,Appeals&BestPractice

• myVTax/SalesStudyforEqualizationStudy

• Equalization/CertifiedSales

• ReappraisalProcess

• LandSchedule

PVRalsosponsoredtheInternationalAssociationofAssessingOfficers(IAAO)courseUnderstandingRealPropertyAppraisal(IAAO100-2-daycourse).

Therewerealsoindividualtrainingsessionsfortown-specificissues:

• SolarandCellTowers

• TipsandTricksforOfficeOrganization

PVRcontinuesitscollaborationwiththeUniversityofVermontExtensionServicetoprovideseminarsattheTownOfficersEducationConference(TOEC).Listersagainwerethelargestaudienceatthe2019springsessionsheldatmultiplelocationsaroundthestate.

ThefundsappropriatedtoPVRforlistereducationprovideopportunitiesforlisterstoattendclassesatnocharge.Otherwise,listerswouldfrequentlynothavetheresourcestoattendclasses.


EDUCATION AND TRAINING

PVRiscontinuouslylookingtointroducenewwaysofpresentingcourseswhichwillbetterreachthetargetaudienceandenablemoremunicipalofficialstoparticipateineducationprograms.Tothatend,PVRhasbeencollaboratingwiththeVermontAssessorsandListersAssociation,VermontLeagueofCitiesandTowns,VermontStateArchivesandRecordsAdministration,andtheNewEnglandMunicipalResourceCentertoofferanassortmentofcollaborativeopportunitiesandexpandedaccess.

PVRisnowinthesixthyearoftheVermontPropertyAssessorCertificationProgram(VPACP)forlistersandassessors.VPACPcreatesfourlevelsofdesignation.Eachlevelhasprerequisitesandrequirements,includinglevelsofworkexperienceandtraining.Thiscertificationisdesignedtoencouragebeginninglisterstoparticipateandacquireessentialknowledge.Thisisparticularlyimportantsincetheirworkheavilyimpactsgrandlistsineverymunicipalityinthestate.

Theprogramhasawarded109designationssinceitsinception:

• VermontPropertyAssessorlevel1(VPA1)–49

• VermontPropertyAssessorlevel2(VPAII)–27

• VermontPropertyAssessorlevel3(VPAIII)–24

• VermontMasterPropertyAssessorlevel4(VMPAIV)–9

InadditiontotheVPACPProgram,PVRisresponsiblefortheaccreditationandapprovalofVermontappraisalfirms.Thesefirmscomprisesupervisors,appraisers,andappraisertraineeswhoareavailabletoworkforandwithmunicipalitieswhosecitiesortownsrequireassessmentservicesormaybeundergoingreappraisals.TheDepartmentmaintainsandregularlyupdatesthislistontheDepartment’swebsite.

• AppraisalFirm–18

• ProjectSupervisors–51

• Appraisers–9

• AppraiserTrainees–15


Appeals to the Property Tax Hearing Officers

Under32V.S.A.§§4461-4469,propertyownershavetherighttoappealdecisionsofthelocalboardsofcivilauthoritytoeithertheSuperiorCourtorthedirectorofPVR.Thedirectorappointsstatehearingofficerstoholdahearinganddecidesappealsbasedontheevidenceprovided.Currently,therearesevenhearingofficers.PVRisactivelyrecruitingtoincreasethenumberofhearingofficers,toensurehearingsareconductedinatimelymanner.

AsofDecember2019,PVRreceived65appealsbasedon2018grandlistactivity.Theresultsareasfollows:

Figure 1. 2018 Appeal Activity

Oftheclosed2018appeals,5%oftheappellantswithdrewtheappeal;4%ofappealsweredismissed;18%resultedintheparcel’sFairMarketValue(FMV)beingraisedorunchanged;55%resultedtheFMVbeingreducedlessthan20%;and18%resultedintheFMVbeingreducedmorethan20%.Theremaining13activecasesinclude(10)2018appeals,(2)2017appeals,and(1)2016appeal.Figure 2. Appeal Activity, 2008-20181

1“Openappeals”weredistinguishedfromtotalappealsbeginningin2015.

AsofDecember2019,PVRhasreceived59appealsbasedon2019grandlistactivity.Currently, fourappealshavebeenwithdrawn,threehavebeendismissed,twoarependinghearing,twoarependingfinaldecision,and20arependingassignment.


Computer Assisted Mass Appraisal System (CAMA) and Grand List Management Software

UnderVermontlaw,theDepartmentofTaxesmustmaintainastatewideeducationGrandList.TheDepartmentmustcollectgrandlistdataoneachparcelineachmunicipalityinthestateandmakethisdataavailabletothepublic.Thissolutionplaysacriticalpartinthecollectionofover$1.3billioninEducationFundRevenue.Thisprogrammustcarryoutrelatedcriticalfunctionsforthiswork,suchastaxbillingbetweenthestateandeachmunicipality,homesteaddeclarations,CurrentUse,andTaxIncrementFinancingmodules.

PVRiscurrentlytransitioningtoareal-time,onlinesystemfollowinganationwiderequestforproposalsandseveralmonthsofdemonstrations,sitevisits,andlisteningtoursaroundthestate.Thisnewsystemwillensuretimely,accurate,andtransparentaccesstotheGrandListandwillleverageGIStechnologyandothermodernfeaturesinpropertytaxadministration.TheanticipatedtimelineoftransitionbeginsinJanuary2020andwillincludeamulti-yeartransitionofconversionfromthecurrentsystem,whichhasbeeninplacesince1995.

TheDepartmentcurrentlyhostsMicroSolve,aCAMAproductthatissuppliedbytheNewEnglandMunicipalResourceCenter(NEMRC).Townsarenotrequiredtouseaparticularsystem.ManytownsuseadifferentCAMAsystemtocarryouttheirworkandthenmigratethatdataintotheNEMRCGrandListprogram.Goingforward,PVRwillnolongerhostanindividualCAMAvendor.Instead,PVRwillsupporttownsinensuringtheautomaticuploadingofthenecessarygrandlistdatafromtheirCAMAsystemintothenewIntegratedPropertyTaxManagementSystem.


2019 Real Estate Transaction TaxesProperty Transfer TaxPropertyTransferTaxisataxonthetransferbydeedofrealpropertyor,effectiveJuly1,2019,atransferoracquisitionofacontrollinginterestbyanypersonwithtitletopropertyinVermont.ThePropertyTransferTaxisbaseduponthevalueoftheproperty,althoughexemptionsexistthatmayreduceorwaivethistax.APropertyTransferTaxReturnmustbefiledevenifnotaxisdue.ThereturnandpaymentswereintegratedintotheVTaxonlinesystemin2016.Paperreturnsareonlyacceptedforthosewhofilefewerthanfivereturnsperyear.AllotherreturnsmustbefiledonlineinmyVTaxandareprocessedbytheTaxpayerServicesDivision.

PropertyTransferTaxreturnsprovidecriticalinformationthatisusedbytheDepartmentofTaxes,realestateprofessionals,andthepublic.Usesofthedataincludetrackingrealestatetrends,identifyingchangestotheCurrentUseProgramenrollments,andprovidingthemaindatasetfortheDepartment’sEqualizationStudy.ThenumberofreturnsfiledwithVermont’sTaxDepartmentin FY2019exceeded29,500,withapproximately16,500“TaxDue”returns.

Figure 1. Revenue from Property Transfer Tax

Land GainsLandGainsTaxisataxonthegainfromthesaleorexchangeoflandthathasbeenheldforfewerthansixyears.ThemainpurposeofaLandGainsTaxistodiscourage“speculation,”theholdingoflandforashortperiodandsellingataprofit.Thus,thetaxrateisonaslidingscalebasedontheseller’sholdingperiodandthepercentageofthegaintothebasis.Thelongertheholdingperiodandthesmallerthepercentage,thelesstaxispaid.

Thetaxistypicallypaidbytheseller,thoughincertaincircumstances,thisliabilityistransferredtothebuyer.Ifthereisn’tanexemptiontowaivefilingthetaxreturn,thebuyerisrequiredtowithhold10percentofthepurchasepriceofthelandatclosingandsendthismoneytotheDepartment.Boththebuyerandsellerarerequiredtofilereturnstoreportthetransferwithin30daysoftheclosing,andthewithholdingiscreditedtowardsanytaxdueasshownonthereturns.Thesellermayavoidthe10%withholdingpaymentbyeitherobtainingaCommissioner’sCertificatefromtheDepartmentorbypayingtheactualtaxdueatclosing.ThenumberofreturnsfiledwiththeDepartmentin FY2019exceeded5,750returns,includingbothbuyerandsellerreturns,withapproximately 550“TaxDue”returns.


REAL ESTATE TRANSACTION TAXES

Figure 2. Revenue from Land Gains Tax

Real Estate WithholdingRealEstateWithholdingTaxisapaymentbasedonthesaleorexchangeofrealestatebynonresidentsofVermont.Althoughthebuyerisresponsibleforretainingtherealestatewithholdingatclosing,thesellerreceivesacredittobeusedontheseller’sincometaxreturn.Sinceagainfromthesaleofrealestateistaxabletoanonresident,thewithholdingprovidesassurancethatanincometaxreturnwillbefiledwithVermont.

Therateofwithholdingis2.5%ofthesalesprice.TheDepartmentmayissueaCommissioner’sCertificateforreducedwithholdingwhenthesellercanestablishthe2.5%withholdingexceedstheseller’smaximumtaxliability.ThenumberofreturnsfiledwithVermont’sTaxDepartmentinFY2019exceeded2,500.Figure 3. Real Estate Withholding Tax Collected

Real Estate Withholding Income TaxAtaxderivedfromcapitalgainsonthesaleofrealestatebynonresidentsiscalledtheRealEstateWithholdingIncomeTax.AnincometaxreturnisrequiredwhennonresidentssellrealestatewithinVermont.Therealestatewithholdingretainedatclosingisacreditagainstthistaxandanoverpaymentisrefundedtothetaxpayer.Ifthewithholdingdoesnotcovertheliability,thesellerisresponsibleforpayingthedifference.Approximately1,800incomereturnswithrealestatewithholdingwerefiledforcalendaryear2018.Revenuefiguresfromthistaxareincorporatedintotheoverallincometaxfigures.


2019 Current Use (Use Value Appraisal) Program

Vermont’sCurrentUse(UseValueAppraisal)Programbeganin1980withtheenrollmentoffewerthan120,000acres.Asof2019,thisnumberhassoaredto2,517,911acresandincludes15,490landownersand19,086parcels(seeFigure 1andFigure 2fordetails).BaseduponZIPcodesoftheowners,4,362oftheenrolledparcelsareownedbyout-of-statepersons(23%).TheVermontstatuteregulatingtheCurrentUseProgramisfoundin32V.S.A.Chapter124.

Figure 1. Annual Current Use Enrollment 1980-2019

Thepurposesoftheprogramasdefinedby32V.S.A.§3751areto:• EncourageandassistthemaintenanceofVermont’sproductiveagriculturalandforestland;

• Encourageandassistintheirconservationandpreservationforfutureproductiveuseandfortheprotectionofnaturalecologicalsystems;

• Preventtheacceleratedconversionoftheselandstomoreintensiveusebythepressureofpropertytaxationatvaluesincompatiblewiththeproductivecapacityoftheland;

• Achievemoreequitabletaxationforundevelopedlands;

• EncourageandassistinthepreservationandenhancementofVermont’sscenicnaturalresources;and

• EnablethecitizensofVermonttoplanitsorderlygrowthinthefaceofincreasingdevelopmentpressuresintheinterestsofthepublichealth,safetyandwelfare.


2019 CURRENT USE (USE VALUE APPRAISAL) PROGRAM

Landownersmayapplytohaveeligiblelandandfarmbuildingsenrolledintheprogram.Inreturnforagreeingtokeepthepropertyinagriculturalandforestproduction,thelandownerpayspropertytaxesbasedonuse value rather than fair market value.Enrolledfarmbuildingsareexemptfromtaxes.

Municipalitiesreceiveanannualpaymentfromthestate,calledthe“HoldHarmlessPayment.”Thispaymentfromthestateismeanttomakeupthedifferencebetweenthemunicipaltaxespaidatusevalueandthemunicipaltaxesthatwouldbepaidonthefairmarketvalueofenrolledlandandbuildings.

EnrolledlandisencumberedwithacontingentlieninfavoroftheStateofVermonttoensurepaymentoftheLandUseChangeTax(LUCT)shoulditeverbecomedue.TheDepartmentofTaxesnolongersubordinatesthestate’slieninfavorofamortgageduetostatutorychangesthatbecameeffectiveinJuly2019.Figure 2. Current Use Annual Enrollment

Farmbuildingsinactiveagriculturalusemaybeenrolledintheprogram.Toenrollfarmbuildings,ownersmustearn50%oftheirgrossannualincomefromthebusinessoffarmingorleasetoapersonwhoearns50%oftheirgrossannualincomefromthebusinessoffarming.Thisincludesdwellingsusedforfarmemployeehousing.

Bystatute,theusevalueonfarmbuildingsisestablishedat0%offairmarketvalue,whichmeansthelandownerpaysnopropertytaxonthesebuildings(32V.S.A.§3752(12)).For2019,thevalueoffarmbuildingsonaparcelenrolledintheprogramrangedfrom$500toover$5.36millionforthe1,824parcelsthathadenrolledfarmbuildings(Figure3).Thetotalassessedvalueofenrolledfarmbuildingsforthe2019taxyearwas$303,037,074.

Forthe2020taxyear,theCurrentUseProgramreceived370applicationsfornewenrollmentsand229applicationstoaddtoexistingenrollments.AsofDec.30,2019,thenumberoftransferapplicationsis661.TransferapplicationswillcontinuetobesubmittedforenrolledlandandbuildingsthattransferbeforeApril1,2020.



Figure 3. Recent Farm Building Enrollment

Annual Agricultural Certification Inthe2015Vermontlegislativesession,Act57,Section57,addedtherequirementforlandownerstocertifyagriculturallandandbuildingeligibilityannually.Unlikeforestland,agriculturallanddoesnothaveaninspectionormanagementplanrequirements,sothiscertificationprocessisdesignedtoensurecompliancewithagriculturaleligibility.The2018taxyearcertificationshadaninitialreturnrateofaround83%.Forthe2020taxyear,theinitialreturnratewas86%.

Whenaparcelistransferredfromoneownertoanother,theoriginalownerdoesnothavetosubmitanagriculturalcertification.Therefore,thereturnratedoesnottakeintoaccountparcelsthathavebeentransferred.

Use Values TheCurrentUseAdvisoryBoard(CUAB)ischargedwithadoptingrules,providingadministrativeoversight,andestablishingusevalues.TheCUABmeetsannuallytoreviewdatapresentedbytheAgencyofAgriculture,FoodandMarketsandbytheDepartmentofForests,ParksandRecreationregardingtheappropriateusevaluestobeassignedforthenextpropertytaxyear.

Thedataisusedtoestablishtheusevaluesforcomputingthetaxesonenrolledland(seeFigure 4).Thenetannualstumpagevalueperacreisakeycomponentforforestlandusevaluerate.Pastureandcroplandrentalvaluesarethekeycomponentforagriculturalland.



Figure 4. Recent Use Values

Program Costs and Tax SavingsTaxsavingstolandownersincreasedfrom$60.89millionin2018to$64.1millionin2019 (seeFigure 5).AsshowninFigure 1(page18),enrollmentintheprogramhadasteadyincreaseinparcels,owners,andacresenrolledexceptforthe“easy-out”yearsinthe1990sandtheslightdeclineinagriculturallandenrollmentfor2015,2017,and2018.

The“MunicipalTaxSavingstoEnrolledLandowners”columninFigure 5isthetotalmunicipaltaxessavedbyenrolledlandownersandconversely,thetaxesnotpaidtothemunicipalitybythelandowner.Thestateprovidesa“HoldHarmlessPayment”tothemunicipalityeachyearwhichmakesupforthedifferenceinthelostmunicipalpropertytaxesduetotheprioryear’scurrentuseenrollment.

TheHoldHarmlessPaymentin1980wasjustover$400,000.In2019,itwas$16.54million.Thecalculationsforeachmunicipality’sHoldHarmlessPaymentareavailableontheDepartment’swebsiteathttp://tax.vermont.gov/municipal-officials/town-treasurer/hold-harmless.

Fortheentirestate,theassessedvalueofpropertywasreducedby$3billionduetoenrollmentoflandandbuildingsintheprogram.The“EducationTaxSavingstoEnrolledLandowners”columninFigure5isthetotalstatewideeducationtaxessavedbyenrolledlandownersandconverselytheforgonerevenuetothestate’sEducationFund.“Forgonerevenue”meansthatthesetaxesareneverpaidintotheEducationFund.

In2019,theforgonerevenuetotheEducationFundwas$47,594,302.Thebreakdownofthesenumbersforeachmunicipalityisfoundattheendofthissection.ThevalueoftheprogramtoVermont’sworkinglandscape,relatingindustries,andenvironmentalqualityarenotquantifiedhere,butareviewedassignificant.



Figure 5. Tax Savings to Landowners

Land Use Change TaxAone-timeLandUseChangeTax(LUCT)isleviedwhenenrolledlandis“developed”asthattermisdefinedin32V.S.A.§3752(5).TheLUCTbecomesduewhenenrolledlandorpreviouslyenrolledlandbecomesdeveloped,ortheownerwishestoremovethelien.Alternatively,landownersmaywithdrawfromtheprogramwithoutpayingthetaxprovidedtheyhavenotdevelopedtheland,andtheliencontinues.ThelienremainsonthelanduntiltheLUCTispaid.

Bystatute,developmentincludes:

• Theconstructionofanybuilding,road,orotherstructureexceptthoseusedforfarming,logging,orforestrypurposes;

• Theuseofabuilding,road,orotherstructureforusesotherthanfarming,logging,orforestrypurposes;

• Anymining,excavation,orlandfillactivity;

• Creationofaparceloflessthan25acresunlessthetransferistoanimmediaterelativeandthenewparceliseligibleforcontinuedenrollment;

• Cuttingoftimbercontrarytoaforestorconservationmanagementplan;

• Achangeintheparceloruseofparcelinviolationoftheconservationmanagementstandards;or

• Agriculturallandandbuildingsthathaveviolatedthewaterqualityrequirementsororderunder6V.S.A.Chapter125andtheSecretaryofAgricultural,FoodandMarketshasreportedthistotheDirectorofPropertyValuationandReview.

Landcanbediscontinuedfromtheprogramwithouthavingbeenassessed.Theseacresareshowninthe“AcresWithdrawn(LUCTNotDue)”column.Ifthelandisthendevelopedinthefuture,theprogrammightfindoutaboutthedevelopmentthrougha1)titlesearchwhenaparcelisbeingtransferred,2)throughthelisterswhoareawareofthepreviousenrollment,or3)itmightgoundetectedforyears.


InNovember2017,theLUCTprocesswasmigratedintoVTax,theDepartment’staxprocessingsystem.Thisprocesshastransformedasystemthatwasheavilydependentonthepostalserviceandspreadsheetstoasystemthatallowsquickerandsmoothersubmittalofinformationbythelandowner,foresters,staff,localassessingofficials,andmunicipalclerks.AfterreceiptoftheLUCTpaymentfromthelandowner,theTaxDepartmentdistributesashareoftheLUCTcollectedwiththemunicipalitywerethelandislocated. Figure 6. Development and Withdrawal of Enrolled Land




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Equalization Study Based on 2019 Grand Lists

Thestateeducationpropertytaxisbasedoneachmunicipality’sgrandlistofproperties.PVRconductsanannualEqualizationStudyofallthemunicipalgrandlists.TheprimarypurposeoftheEqualizationStudyistoassesshowclosethegrandlistsaretofairmarketvalue.Thereferenceto“equalization”stemsfromthefactthatmostmunicipalities’grandlistsarenotat100%offairmarketvalueinanygivenyear.ResultsofthelatestEqualizationStudyareathttp://tax.vermont.gov/research-and-reports/reports/equalization-study.

TheresultsofthestudyhavelongservedasakeyfactorinthedistributionoftheEducationFund.WiththepassageofAct60(1997)andAct68(2003),theresultsofthestudybecamemorecriticaltothecalculations.

In2018and2019,PVRbeganafull-scalereviewoftheprocessoftheEqualizationStudy.Thereviewwasdesignedtoidentifyopportunitiestomodernizetheprocess,bestusestaffandresources,andensureaccuracyandequityusingcurrenttechnology.Manyofthesechangeshavebeenimplemented,includingconversiontothemyVTaxmoduleforsalesverification.PVRwillcontinuetocollaboratewiththeVermontAssociationofListersandAssessorstoensurethatthestudyservesthechangingneedsofVermontmunicipalities.

TheeducationCommonLevelofAppraisal(CLA)isonefactorusedinthecalculationofactualeducationtaxrates.

Figure 1. Change in CLA

FortownsthathaveactiveTaxIncrementFinance(TIF)districts,theeducationgrandlistfigureusedinthedeterminationoftheCLAsincludesthevalueofthe“increment.”However,theeducationgrandlistfigurereportedtotheAgencyofEducationforthosemunicipalitiestodeterminetheeducationtaxliabilitydoesnotincludethevalueofthe“increment.”

Thestudymethodologyiscoveredinthefirstsectionofthisreport,“PropertyTaxAdministrationfor2019TaxYear,”andisalsodescribedindetailinthedocumenttitled“IntroductiontoVermont’sEqualizationStudy,”availableathttps://tax.vermont.gov/research-and-reports/reports/equalization-study.


EQUALIZATION STUDY BASED ON 2019 GRAND LISTS

Figure 2. Equalized Education Grand List

2020Equalized Education Grand List

Addison

Effective January 1,

Town Name Education CLA

Total Equalized Education Grand List

Education Grand List COD

Total Taxable Parcel Count

Addison 2,078,258 103.35 10.80 2,010,960815

Bridport 1,448,497 95.93 9.95 1,509,950655

Bristol 3,352,427 96.60 7.38 3,470,3001,559

Cornwall 2,146,645 97.24 17.33 2,207,630624

Ferrisburgh 5,348,426 99.52 14.20 5,374,2601,547

Goshen 261,887 88.85 10.99 294,760139

Granville 402,970 98.52 9.68 409,010313

Hancock 338,141 106.93 8.40 316,220254

Leicester 1,778,680 99.68 13.44 1,784,460772

Lincoln 1,763,053 105.85 12.44 1,665,540720

Middlebury 9,585,698 103.06 6.61 9,301,3302,754

Monkton 2,537,888 96.11 8.76 2,640,710958

New Haven 2,908,954 93.51 12.75 3,110,980889

Orwell 1,483,929 102.11 6.43 1,453,280744

Panton 1,035,922 93.25 12.40 1,110,880320

Ripton 645,690 89.39 10.81 722,310399

Salisbury 1,940,245 93.29 12.41 2,079,870760

Shoreham 1,450,284 97.76 11.16 1,483,560723

Starksboro 1,682,772 94.74 12.94 1,776,260923

Vergennes 2,270,171 96.01 12.86 2,364,610960

Waltham 532,386 102.85 5.42 517,630223

Weybridge 1,341,076 96.21 19.91 1,393,880386

Whiting 368,390 103.90 10.16 354,550214

County Totals 46,702,389 47,352,94017,651




Bennington






Arlington 3,140,309 109.71 14.05 2,862,4901,374

Bennington 9,484,114 93.62 15.32 10,130,2905,293

Dorset 6,945,956 108.49 17.01 6,402,2101,481

Glastenbury 33,805 93.60 3.38 36,1209

Landgrove 1,039,311 105.39 17.55 986,200200

Manchester 11,826,577 104.30 16.15 11,339,1902,823

North Bennington 709,945 93.67 15.32 757,920417

Peru 2,140,313 103.95 14.32 2,059,040733

Pownal 2,714,855 101.07 12.59 2,686,0601,709

Readsboro 1,039,969 108.02 22.35 962,800710

Rupert 1,329,326 99.78 5.51 1,332,310555

Sandgate 634,902 110.08 12.89 576,760347

Searsburg 420,590 100.72 20.33 417,600160

Shaftsbury 3,461,129 107.27 13.43 3,226,7001,488

Shaftsbury ID 598,884 105.99 13.43 565,050293

Stamford 951,379 94.83 21.87 1,003,190692

Sunderland 1,505,481 98.98 13.43 1,520,930676

Winhall 7,001,649 96.94 13.14 7,222,5601,886

Woodford 577,581 101.84 13.31 567,130460

County Totals 55,556,075 54,654,55021,306




Caledonia






Barnet 2,468,166 103.85 17.23 2,376,6101,119

Burke 2,656,657 98.39 15.63 2,700,2501,239

Danville 2,983,480 100.62 21.25 2,965,0901,535

Groton 1,276,710 101.68 11.85 1,255,630747

Hardwick 1,872,510 95.33 13.82 1,964,2901,472

Kirby 564,396 102.58 4.36 550,180351

Lyndon 3,699,546 100.28 15.05 3,689,0602,239

Newark 949,230 106.60 22.28 890,440705

Peacham 1,364,595 99.83 10.06 1,366,890671

Ryegate 1,316,647 100.25 18.21 1,313,340732

Sheffield 573,278 94.17 25.79 608,780506

St. Johnsbury 5,482,700 106.04 18.40 5,170,2102,878

Stannard 183,578 91.52 14.29 200,600172

Sutton 1,009,255 107.67 16.50 937,370590

Walden 939,009 104.91 18.91 895,060729

Waterford 1,853,783 99.26 15.63 1,867,520810

Wheelock 619,485 99.49 7.13 622,670566

County Totals 29,813,025 29,373,99017,061




Chittenden






Bolton 1,281,998 93.73 9.93 1,367,710757

Buels Gore 30,756 80.34 16.61 38,28027

Burlington 37,379,829 74.77 11.73 49,995,40010,437*Charlotte 9,274,630 95.72 11.16 9,688,8901,774

Colchester 21,704,490 89.40 9.70 24,277,8806,919

Essex Town 26,499,648 91.86 6.99 28,846,9607,845

Hinesburg 6,238,615 97.76 8.71 6,381,5301,981

Huntington 2,158,164 93.54 8.90 2,307,170902

Jericho 6,699,923 97.00 6.40 6,907,1602,076

Milton 11,709,030 95.22 9.72 12,296,5504,387*Richmond 4,698,010 89.53 13.89 5,247,5101,715

Shelburne 15,498,865 92.66 11.75 16,727,3902,908

South Burlington 30,227,878 89.92 7.92 33,614,7007,603*St. George 787,915 87.74 17.83 898,030349

Underhill 3,968,357 96.33 8.39 4,119,6001,324

Westford 2,441,306 91.34 12.48 2,672,810940

Williston 20,165,517 92.80 7.33 21,729,6304,144

Winooski 5,651,153 83.75 11.48 6,747,9701,781*

County Totals 206,416,084 233,865,17057,869

Municipality has active TIF district. For more information, refer to introduction preceding this report.*




Essex






Bloomfield 297,758 105.97 8.29 280,990262

Brighton 1,396,476 106.34 15.13 1,313,1801,050

Brunswick 121,013 95.10 6.70 127,250126

Canaan 904,024 112.68 16.92 802,290657

Concord 1,135,419 98.29 8.81 1,155,2301,000

East Haven 259,721 95.04 12.93 273,290228

Essex County Unified UTG 662,570 95.79 10.94 691,670439*Granby 190,456 102.28 9.02 186,200136

Guildhall 358,377 105.62 16.14 339,310270

Lemington 170,600 105.06 11.96 162,390128

Lunenburg 1,071,024 103.48 14.56 1,034,970976

Maidstone 658,539 98.72 3.57 667,100364

Norton 310,271 93.95 16.66 330,240271

Victory 188,816 103.79 8.71 181,920142

County Totals 7,725,064 7,546,0306,049

* Six UTGs of Essex County are reported as a single unified entity as described in the introduction preceding this report.




Franklin






Bakersfield 1,173,365 94.90 11.66 1,236,460705

Berkshire 1,281,436 100.56 11.11 1,274,360730

Enosburgh 2,105,759 101.07 13.01 2,083,4501,307

Fairfax 4,487,511 89.19 8.85 5,031,4101,911

Fairfield 1,788,248 89.64 20.07 1,994,9401,014

Fletcher 1,242,203 86.17 14.25 1,441,560714

Franklin 1,587,173 96.89 15.23 1,638,120964

Georgia 5,962,833 93.99 9.76 6,344,0002,103

Highgate 4,045,660 102.89 11.95 3,931,9701,705

Montgomery 1,615,796 103.40 13.86 1,562,710941

Richford 1,639,834 113.47 20.19 1,445,1201,119

Sheldon 2,346,873 96.54 13.51 2,431,090906

St. Albans City 5,066,777 88.91 13.39 5,698,8502,247*St. Albans Town 8,985,776 101.16 10.74 8,882,8103,226

Swanton 6,570,098 100.76 9.47 6,520,6203,292

County Totals 49,899,342 51,517,47022,884





Grand Isle






Alburgh 2,822,863 102.56 18.06 2,752,3601,827

Grand Isle 4,337,173 99.36 13.07 4,365,2101,282

Isle La Motte 1,259,881 100.73 6.20 1,250,700861

North Hero 2,996,200 94.99 11.48 3,154,2701,052

South Hero 4,844,080 98.63 7.76 4,911,3801,226

County Totals 16,260,197 16,433,9206,248


Lamoille






Belvidere 301,466 96.78 23.51 311,490278

Cambridge 5,389,992 97.98 12.07 5,501,0901,966

Eden 1,261,537 95.49 20.26 1,321,120873

Elmore 1,614,702 100.21 14.38 1,611,270634

Hyde Park 2,746,262 97.43 7.28 2,818,6701,479

Johnson 2,177,406 93.50 15.83 2,328,8001,327

Morristown 6,374,555 99.62 15.67 6,398,5802,391

Stowe 22,346,816 90.87 15.88 24,591,4903,833

Waterville 536,133 96.48 15.20 555,710373

Wolcott 1,522,463 95.51 12.40 1,594,110949

County Totals 44,271,332 47,032,33014,103




Orange






Bradford 2,249,354 97.90 6.62 2,297,6401,277

Braintree 1,015,813 102.29 9.77 993,070697

Brookfield 1,627,401 102.33 14.11 1,590,400871

Chelsea 1,304,560 95.85 14.60 1,361,100784

Corinth 1,494,561 105.30 13.70 1,419,350996

Fairlee 2,093,135 93.07 10.20 2,249,050670

Newbury 1,990,898 101.63 12.49 1,959,0001,380

Orange 1,013,017 98.86 17.40 1,024,690610

Randolph 4,478,281 103.45 12.41 4,329,1002,052

Strafford 1,839,402 101.65 16.25 1,809,630681

Thetford 3,510,316 92.06 12.19 3,813,1701,395

Topsham 1,087,828 102.79 14.73 1,058,280840

Tunbridge 1,630,357 102.23 16.34 1,594,770869

Vershire 696,547 94.27 9.43 738,910497

Washington 1,033,467 99.44 3.45 1,039,250684

Wells River 279,967 103.62 12.49 270,190179

West Fairlee 703,320 101.06 15.36 695,910428

Williamstown 3,643,203 103.64 9.60 3,515,2801,597

County Totals 31,691,427 31,758,79016,507




Orleans






Albany 1,005,538 108.47 16.02 927,040646

Barton 1,570,137 95.39 17.03 1,646,1001,203

Brownington 838,831 103.96 13.91 806,850665

Charleston 1,112,181 100.09 4.41 1,111,180741

Coventry 1,287,339 109.82 11.56 1,172,190586

Craftsbury 1,372,973 97.22 10.46 1,412,250757

Derby 5,285,915 97.94 12.12 5,397,1202,578

Glover 1,412,532 98.82 14.38 1,429,370864

Greensboro 2,497,657 99.19 13.20 2,517,940901

Holland 570,209 92.78 12.24 614,570509

Irasburg 1,083,903 101.70 15.96 1,065,790668

Jay 3,217,775 102.46 9.92 3,140,510901

Lowell 819,412 97.81 19.01 837,780687

Morgan 1,651,412 99.08 7.16 1,666,670851

Newport City 3,215,272 96.78 11.14 3,322,4102,010

Newport Town 1,941,690 108.70 16.12 1,786,200972

Orleans ID 507,563 94.97 17.03 534,450385

Troy 1,364,113 100.11 14.19 1,362,680989

Westfield 718,411 104.23 13.04 689,280453

Westmore 1,533,066 110.30 10.00 1,389,930691

County Totals 33,005,929 32,830,31018,057




Rutland






Benson 1,060,914 103.14 14.95 1,028,640629

Brandon 3,305,101 98.77 13.49 3,346,3401,928

Castleton 4,816,689 94.78 12.55 5,082,0302,351

Chittenden 1,719,660 98.99 8.51 1,737,200727

Clarendon 2,509,510 100.98 5.38 2,485,1701,242

Danby 1,778,635 111.46 20.10 1,595,800799

Fair Haven 1,834,501 108.59 11.16 1,689,4201,158

Hubbardton 1,087,423 93.21 14.11 1,166,640698

Ira 452,980 97.14 10.45 466,310277

Killington 7,288,607 97.40 17.22 7,482,8802,926

Mendon 1,763,313 95.83 13.90 1,840,050806

Middletown Springs 892,945 99.54 8.21 897,050477

Mount Holly 2,747,155 107.28 17.42 2,560,6701,201

Mount Tabor 228,146 102.15 4.31 223,350142

Pawlet 1,721,729 106.32 13.28 1,619,330797

Pittsfield 1,021,161 108.16 14.42 944,140499

Pittsford 3,229,223 97.26 10.35 3,320,1201,421

Poultney 3,292,497 98.15 15.84 3,354,4501,689

Proctor 1,135,881 98.48 7.50 1,153,440735

Rutland City 9,552,458 95.89 14.94 9,962,3205,870

Rutland Town 6,341,718 99.75 9.76 6,357,4801,896

Shrewsbury 1,547,272 102.25 8.22 1,513,280684

Sudbury 952,154 111.60 12.78 853,150480

Tinmouth 790,939 93.08 12.10 849,770445

Wallingford 2,296,170 102.52 6.47 2,239,6901,153

Wells 1,809,312 97.46 18.22 1,856,420972

West Haven 315,863 97.20 9.57 324,950167

West Rutland 2,091,224 107.33 3.79 1,948,3601,005

County Totals 67,583,180 67,898,45033,174




Washington






Barre City 5,025,329 96.37 11.89 5,214,7703,137*Barre Town 6,361,291 83.48 15.70 7,620,2503,540

Berlin 4,632,727 103.09 13.20 4,493,7101,465

Cabot 1,606,538 99.26 27.47 1,618,570850

Calais 2,024,324 95.61 15.49 2,117,210966

Duxbury 1,656,907 92.67 11.07 1,787,970725

East Montpelier 3,054,099 93.82 10.58 3,255,4401,190

Fayston 3,731,643 97.15 7.62 3,841,2901,174

Marshfield 1,211,873 89.58 13.35 1,352,880797

Middlesex 2,266,761 98.93 10.08 2,291,280910

Montpelier 8,392,015 86.86 10.05 9,661,7002,918

Moretown 2,247,958 94.87 14.66 2,369,500918

Northfield 3,258,823 94.78 16.34 3,438,2901,876

Plainfield 1,157,040 93.87 10.88 1,232,650585

Roxbury 758,824 97.64 19.89 777,200575

Waitsfield 3,764,569 98.92 19.19 3,805,8101,081

Warren 7,263,227 97.13 15.47 7,477,7003,168

Waterbury 7,563,900 94.03 10.55 8,043,7602,234

Woodbury 1,312,360 101.68 15.70 1,290,660861

Worcester 934,461 100.35 12.90 931,170476

County Totals 68,224,669 72,621,81029,446





Windham






Athens 367,318 111.88 6.82 328,310252

Brattleboro 11,166,513 101.31 13.38 11,022,2004,294

Brookline 717,271 105.83 15.59 677,760329

Dover 9,828,274 102.58 14.00 9,581,3703,427

Dummerston 2,650,798 104.08 12.25 2,546,8201,004

Grafton 1,609,523 107.26 15.54 1,500,550604

Guilford 2,404,862 98.68 9.05 2,437,0301,078

Halifax 1,293,990 103.69 26.83 1,247,900644

Jamaica 2,557,351 99.46 8.12 2,571,2201,242

Londonderry 4,062,755 99.39 6.11 4,087,7901,538

Marlboro 1,517,300 101.11 9.28 1,500,660654

Newfane 2,473,568 96.86 12.41 2,553,8101,285

Putney 2,413,122 98.03 11.63 2,461,5001,005

Rockingham 4,548,024 97.88 13.53 4,646,3202,096

Somerset 133,235 99.13 8.42 134,41033

Stratton 7,773,531 95.96 14.13 8,101,1101,591

Townshend 1,859,026 99.41 13.16 1,870,1201,005

Vernon 3,955,253 104.48 3.46 3,785,530889

Wardsboro 1,516,006 98.40 10.49 1,540,6201,007

Westminster 2,851,319 98.06 19.81 2,907,6901,559

Whitingham 2,704,356 105.25 12.20 2,569,4101,134

Wilmington 7,551,322 89.22 17.77 8,463,3603,071

Windham 978,144 102.23 17.68 956,800523

County Totals 76,932,861 77,492,29030,264




Windsor






Andover 1,506,807 101.71 8.63 1,481,420561

Baltimore 200,062 97.08 3.75 206,070113

Barnard 2,731,774 97.97 6.70 2,788,440810

Bethel 1,964,093 104.29 8.63 1,883,3401,116

Bridgewater 1,792,952 98.21 5.90 1,825,660727

Cavendish 2,635,701 101.31 5.95 2,601,6701,131

Chester 4,200,760 115.41 17.50 3,639,7901,815

Hartford 13,784,948 95.28 10.81 14,468,2705,494*Hartland 4,543,594 100.77 11.79 4,508,6701,545

Ludlow 13,455,919 96.26 16.55 13,978,2503,497

Norwich 7,504,858 94.16 10.96 7,970,4101,564

Plymouth 2,337,177 99.18 7.96 2,356,4101,176

Pomfret 2,490,715 105.22 12.36 2,367,200587

Reading 1,262,576 105.42 8.74 1,197,640511

Rochester 1,656,509 109.89 14.90 1,507,370914

Royalton 2,597,607 99.20 13.81 2,618,5601,299

Sharon 1,554,158 102.39 10.40 1,517,890762

Springfield 5,342,544 97.90 7.94 5,457,1803,744

Stockbridge 1,099,081 100.70 17.21 1,091,470745

Weathersfield 3,294,746 93.94 17.43 3,507,2201,614

West Windsor 2,618,432 97.76 14.19 2,678,330886

Weston 1,990,833 96.79 13.47 2,056,830632

Windsor 2,457,809 101.52 15.49 2,421,1101,349

Woodstock 8,945,902 94.56 15.23 9,460,1401,879

County Totals 91,969,557 93,589,34034,471


826,051,131STATE TOTALS: 863,967,390325,090



Figure 3. 2019 Summary of Listed Values and Equalized Education Values by Category

2019 Summary of Listed Values and Equalized Education Values by Category

CategoryListed Value Equalized Values

Property Count

R1 154,563 35,299,544,990 37,786,059,258

R2 53,930 17,999,982,051 18,068,010,771

MHU 10,019 263,406,811 267,453,639

MHL 10,475 1,084,091,843 1,093,125,188

S1 10,705 1,979,764,828 2,015,928,775

S2 5,904 969,486,480 966,722,677

COMM 14,579 9,208,694,811 9,756,942,430

CMA 2,181 1,562,564,200 1,801,499,275

IND 877 1,244,305,730 1,303,081,921

UE 982 3,270,049,030 3,284,201,024

UO 176 330,633,640 331,930,450

FRM 2,664 871,345,280 879,140,009

OTH 23,589 5,902,540,516 6,188,290,491

WOOD 6,957 509,613,897 508,871,298

MISC 27,489 1,999,334,669 2,035,726,884109,754,103109,754,103CABLE

INVENTORYMACH and EQUIP

ExemptExempt

ExemptExempt

325,090STATE TOTALS: 86,396,738,19482,605,112,879



Figure 4. 2019 Summary of Education Equalized Values



Figure 5. 2019 Summary of Listed Values and Equalized Municipal Values by Category

2019 Summary of Listed Values and Equalized Municipal Values by Category

Category Listed Value

Equalized ValuesProperty Count

R1 154,563 35,240,303,579 37,724,166,660

R2 53,930 17,974,674,544 18,042,317,004

MHU 10,019 261,969,301 265,994,998

MHL 10,475 1,079,713,243 1,088,725,013

S1 10,705 1,979,249,878 2,015,409,342

S2 5,904 968,488,980 965,742,073

COMM 14,579 9,349,614,088 9,901,824,343

CMA 2,181 1,587,773,787 1,828,113,769

IND 877 1,242,529,784 1,301,854,390

UE 982 3,474,013,420 3,494,842,976

UO 176 351,731,998 353,263,448

FRM 2,664 862,275,882 869,769,525

OTH 23,589 5,901,277,816 6,186,945,656

WOOD 6,957 508,369,217 507,701,111

MISC 27,489 1,999,521,970 2,035,929,43937,498,15537,498,155CABLE

INVENTORYMACH and EQUIP

119,429,803119,429,803851,193,925851,193,925

325,090STATE TOTALS: 87,590,721,62983,789,629,370



Figure 6. 2019 Summary of Municipal Equalized Values


Statutory Exemptions

Figure 1showsthenumberandvaluesofpropertiesexemptfrompropertytaxationper32V.S.A.Chapter125.Thedataisreportedforeachtown,organizedbycounty.Bystatute,severaltypesofpropertiesareexempt,includingthefollowing:

• PropertyownedbytheUnitedStates

• Stateandmunicipalgovernments

• OrganizationscharteredbyactofCongressincludingveterans’organizations

• RedCross

• BoyandGirlScoutorganizations

Alsocoveredunderthisstatutearerealandpersonalestatethatis:

• Usedforpublic,pious,andcharitableuses

• PropertyownedandoccupiedbyaYoungMen’soraWomen’sChristianAssociation

• Landandbuildingsusedforcemeterypurposes

• Groundsandpropertyownedbyagriculturalsocietiessolongasthesameareusedannuallyforagriculturalfairs

Townsshouldlistthestatutorilyexemptpropertiesintheirgrandlistsusingafairmarketvalueassessment.

Statestatute32V.S.A.§3802(a)1requirestheownersofexemptpropertiestoreporttheinsurancereplacementcostofcertaintypesofexemptproperties.

Figure1showsthenumberofexemptpropertiesreportedinlastyear’sAnnualReportandthenumberofexemptpropertiesreportedthisyear.Inaddition,Figure1indicateshowmanypropertiesarevaluedatanappraisedvalueandhowmanyareusingtheinsurancereplacementvalue.Thelastcolumnindicatestheaggregatevalueoftheexemptproperties.

1(Added2013,No.73,§29,eff.June5,2013.)


STATUTORY EXEMPTIONS

Figure 1. 2019 Statutory Exemptions—Parcel Counts and Total Value

2019 Statutory Exemptions

AddisonParcel Counts and Total Value

Parcel Counts by Tax Year

Town Name Total Value2018 2019Assessed

Value Insurance

Value

Counts by Valuation TypeUndeter-

mined

33 13,209,900Addison 33 033 0

22 4,665,800Bridport 23 021 1

118 49,449,800Bristol 120 11107 0

15 5,676,520Cornwall 15 68 1

52 23,949,100Ferrisburgh 51 942 1

5 916,700Goshen 5 05 0

11 1,296,800Granville 11 110 0

7 692,600Hancock 8 07 0

15 4,547,400Leicester 15 69 0

18 4,875,600Lincoln 18 018 0

218 467,808,800Middlebury 206 7168 43

29 3,135,200Monkton 29 128 0

25 6,297,200New Haven 26 421 0

34 7,301,960Orwell 34 034 0

15 3,894,700Panton 15 015 0

28 43,313,100Ripton 27 226 0

17 7,637,000Salisbury 17 017 0

33 8,535,500Shoreham 33 924 0

37 7,055,500Starksboro 36 037 0

46 66,142,671Vergennes 45 424 0

3 2,954,000Waltham 3 12 0

22 5,915,420Weybridge 22 121 0

14 4,777,000Whiting 11 67 1

County Totals 817 $744,048,271803 106664 47




BenningtonParcel Counts and Total Value



Value Insurance

Value


mined

48 23,853,400Arlington 46 048 0

235 218,981,000Bennington 238 2230 3

58 26,662,200Dorset 55 058 0

0 0Glastenbury 0 00 0

19 5,345,300Landgrove 19 217 0

83 75,251,320Manchester 84 082 1

29 5,431,500North Bennington 29 029 0

18 7,644,000Peru 18 117 0

50 13,995,600Pownal 50 1831 1

73 13,492,600Readsboro 74 073 0

24 8,130,000Rupert 21 024 0

7 388,400Sandgate 8 07 0

5 140,000Searsburg 5 05 0

36 11,272,600Shaftsbury 36 035 1

2 48,800Shaftsbury ID 2 02 0

17 4,689,500Stamford 20 215 0

22 2,566,400Sunderland 21 120 1

108 37,523,000Winhall 108 0108 0

13 31,224,800Woodford 13 112 0

County Totals 847 $486,640,420847 27813 7




CaledoniaParcel Counts and Total Value



Value Insurance

Value


mined

44 11,625,300Barnet 44 042 2

28 16,710,400Burke 28 028 0

51 12,845,036Danville 52 048 3

47 11,322,600Groton 47 046 1

66 27,066,800Hardwick 67 066 0

6 351,800Kirby 6 06 0

120 143,580,498Lyndon 120 0120 0

13 5,543,700Newark 13 210 1

35 10,394,400Peacham 35 035 0

28 2,594,800Ryegate 28 523 0

13 8,516,900Sheffield 12 211 0

185 216,546,350St. Johnsbury 184 23161 1

8 3,101,200Stannard 8 08 0

19 7,808,100Sutton 19 019 0

12 9,015,500Walden 12 012 0

19 10,190,900Waterford 19 613 0

17 3,565,800Wheelock 16 017 0

County Totals 711 $500,780,084710 38665 8





ChittendenParcel Counts and Total Value



Value Insurance

Value


mined

20 16,640,900Bolton 20 020 0

0 0Buels Gore 0 00 0

392 1,675,329,300Burlington 405 0390 2

32 24,791,500Charlotte 26 032 0

166 191,251,200Colchester 163 0166 0

143 177,759,200Essex Town 144 0143 0

55 19,481,300Hinesburg 55 055 0

20 8,949,100Huntington 20 020 0

48 99,072,900Jericho 47 1038 0

71 38,338,600Milton 59 368 0

36 27,852,900Richmond 35 333 0

72 115,419,900Shelburne 72 071 1

144 216,493,000South Burlington 139 30113 1

8 1,025,300St. George 8 26 0

38 23,924,600Underhill 38 830 0

20 5,581,800Westford 21 020 0

116 99,682,239Williston 115 4112 0

43 44,229,600Winooski 43 2221 0

County Totals 1,424 $2,785,823,3391,410 821,338 4




EssexParcel Counts and Total Value



Value Insurance

Value


mined

0 0Averill 0 00 0

0 0Averys Gore 0 00 0

22 3,255,900Bloomfield 22 022 0

45 11,581,722Brighton 45 439 2

22 2,854,600Brunswick 22 022 0

43 13,850,100Canaan 43 043 0

32 4,206,100Concord 32 032 0

10 1,292,700East Haven 10 010 0

7 13,260,100Ferdinand 7 07 0

10 915,000Granby 11 010 0

16 1,454,800Guildhall 16 115 0

13 1,365,700Lemington 13 013 0

10 4,748,100Lewis 10 010 0

37 8,618,200Lunenburg 35 037 0

12 5,244,600Maidstone 12 111 0

12 4,200,300Norton 12 210 0

24 12,774,200Victory 24 024 0

0 0Warners Grant 0 00 0

0 0Warren Gore 0 00 0

County Totals 315 $89,622,122314 8305 2




FranklinParcel Counts and Total Value



Value Insurance

Value


mined

20 7,978,600Bakersfield 20 119 0

17 2,658,700Berkshire 17 98 0

63 39,821,500Enosburgh 62 2934 0

46 13,917,100Fairfax 47 145 0

38 8,159,421Fairfield 35 1127 0

15 2,920,900Fletcher 17 510 0

20 8,545,600Franklin 20 911 0

37 12,047,800Georgia 37 037 0

56 43,739,400Highgate 56 1343 0

28 13,276,000Montgomery 28 1414 0

62 43,145,200Richford 62 059 3

24 7,544,700Sheldon 26 1212 0

69 220,272,700St. Albans City 66 3336 0

46 62,475,700St. Albans Town 47 2421 1

62 67,755,300Swanton 61 1151 0

County Totals 603 $554,258,621601 182417 4




Grand IsleParcel Counts and Total Value



Value Insurance

Value


mined

49 16,248,800Alburgh 48 1831 0

32 30,493,500Grand Isle 33 626 0

22 5,570,700Isle La Motte 22 022 0

30 20,396,300North Hero 30 228 0

31 14,139,700South Hero 31 1021 0

County Totals 164 $86,849,000164 36128 0


LamoilleParcel Counts and Total Value



Value Insurance

Value


mined

15 5,061,700Belvidere 15 510 0

55 39,609,693Cambridge 56 943 3

31 8,346,590Eden 33 031 0

12 5,355,600Elmore 12 111 0

43 73,345,200Hyde Park 42 835 0

62 97,467,200Johnson 61 259 1

98 56,836,500Morristown 97 197 0

68 58,926,200Stowe 67 067 1

12 5,823,300Waterville 12 111 0

44 7,218,400Wolcott 44 539 0

County Totals 440 $357,990,383439 42393 5




OrangeParcel Counts and Total Value



Value Insurance

Value


mined

53 17,692,300Bradford 53 053 0

18 4,279,400Braintree 18 414 0

23 7,180,500Brookfield 23 815 0

26 15,912,400Chelsea 26 1115 0

23 1,897,100Corinth 22 023 0

22 12,454,000Fairlee 22 022 0

60 8,118,200Newbury 60 060 0

21 7,537,400Orange 21 318 0

90 208,374,620Randolph 90 2859 3

24 8,980,800Strafford 24 222 0

58 52,448,452Thetford 58 2136 1

11 10,027,100Topsham 11 110 0

39 7,998,700Tunbridge 39 138 0

13 4,875,800Vershire 13 012 1

27 6,257,800Washington 27 225 0

27 2,779,200Wells River 27 027 0

24 2,935,100West Fairlee 23 420 0

35 32,132,550Williamstown 36 726 2

County Totals 594 $411,881,422593 92495 7





OrleansParcel Counts and Total Value



Value Insurance

Value


mined

20 4,465,400Albany 20 020 0

43 17,077,800Barton 42 043 0

20 3,881,400Brownington 21 019 1

22 5,752,900Charleston 22 022 0

32 4,513,900Coventry 31 1418 0

29 2,830,300Craftsbury 27 227 0

78 42,557,700Derby 74 078 0

29 5,591,700Glover 25 128 0

27 10,149,400Greensboro 24 224 1

7 5,015,900Holland 7 43 0

14 5,736,900Irasburg 21 311 0

20 5,060,700Jay 20 020 0

18 4,937,400Lowell 18 018 0

18 1,894,700Morgan 18 018 0

82 71,041,040Newport City 82 081 1

19 3,360,100Newport Town 19 019 0

19 7,207,100Orleans ID 17 019 0

49 5,509,500Troy 48 049 0

17 7,979,500Westfield 17 610 1

23 7,940,300Westmore 23 022 1

County Totals 586 $222,503,640576 32549 5





RutlandParcel Counts and Total Value



Value Insurance

Value


mined

20 6,820,800Benson 20 019 1

59 42,042,600Brandon 61 1643 0

90 119,603,500Castleton 90 088 2

31 31,111,300Chittenden 31 524 2

36 13,501,900Clarendon 36 036 0

27 2,296,800Danby 27 126 0

65 35,034,000Fair Haven 65 064 1

26 3,487,800Hubbardton 26 521 0

9 2,149,100Ira 9 09 0

59 17,493,670Killington 58 059 0

41 8,776,600Mendon 41 041 0

14 2,289,100Middletown Springs 14 014 0

25 4,749,956Mount Holly 25 025 0

10 26,082,800Mount Tabor 9 010 0

21 5,428,310Pawlet 20 021 0

18 23,723,800Pittsfield 15 315 0

46 22,508,100Pittsford 46 045 1

38 83,637,700Poultney 37 038 0

39 27,723,780Proctor 39 039 0

236 314,877,325Rutland City 247 0226 10

34 26,290,500Rutland Town 33 529 0

19 9,231,700Shrewsbury 19 019 0

14 2,982,372Sudbury 14 68 0

10 2,017,900Tinmouth 10 010 0

35 11,929,500Wallingford 36 133 1

17 2,412,200Wells 17 017 0

13 681,400West Haven 13 013 0

54 22,147,000West Rutland 55 054 0

County Totals 1,106 $871,031,5131,113 421,046 18




WashingtonParcel Counts and Total Value



Value Insurance

Value


mined

221 208,789,030Barre City 220 3216 2

131 111,944,100Barre Town 130 1129 1

84 109,542,100Berlin 85 084 0

41 5,448,900Cabot 39 239 0

26 2,917,500Calais 26 026 0

20 33,291,800Duxbury 20 020 0

46 48,437,200East Montpelier 45 1234 0

20 11,750,800Fayston 20 020 0

37 13,156,000Marshfield 37 035 2

34 9,623,000Middlesex 34 133 0

109 200,435,300Montpelier 106 0109 0

29 6,412,200Moretown 28 127 1

106 404,204,300Northfield 106 7135 0

33 32,603,700Plainfield 32 1220 1

21 8,887,200Roxbury 21 714 0

45 13,634,900Waitsfield 43 045 0

38 10,058,700Warren 39 632 0

48 246,920,300Waterbury 48 048 0

21 7,172,700Woodbury 21 615 0

20 13,645,200Worcester 20 416 0

County Totals 1,130 $1,498,874,9301,120 126997 7




WindhamParcel Counts and Total Value



Value Insurance

Value


mined

11 2,005,800Athens 11 011 0

230 205,198,066Brattleboro 231 0216 14

9 764,840Brookline 9 09 0

40 15,480,220Dover 40 040 0

30 9,555,800Dummerston 29 030 0

16 6,254,200Grafton 17 016 0

24 7,752,670Guilford 24 123 0

17 1,956,100Halifax 17 017 0

61 5,761,600Jamaica 62 061 0

39 13,776,700Londonderry 38 039 0

19 4,156,800Marlboro 19 017 2

46 8,367,900Newfane 45 046 0

51 123,473,700Putney 50 150 0

89 97,301,046Rockingham 90 187 1

0 0Somerset 0 00 0

19 28,178,400Stratton 17 019 0

36 23,460,300Townshend 37 135 0

34 21,849,200Vernon 34 430 0

30 3,873,280Wardsboro 29 426 0

36 69,288,300Westminster 36 1421 1

27 7,118,800Whitingham 28 027 0

82 25,644,221Wilmington 80 2457 1

12 1,466,600Windham 12 111 0

County Totals 958 $682,684,543955 51888 19




WindsorParcel Counts and Total Value



Value Insurance

Value


mined

26 3,178,500Andover 26 026 0

3 147,800Baltimore 3 21 0

42 8,739,100Barnard 42 042 0

65 13,538,100Bethel 65 065 0

25 4,376,900Bridgewater 25 025 0

37 7,327,900Cavendish 38 631 0

55 29,542,600Chester 55 055 0

192 128,334,300Hartford 192 1191 0

39 20,168,800Hartland 40 1028 1

58 22,897,800Ludlow 54 058 0

56 38,241,600Norwich 55 056 0

42 14,577,700Plymouth 45 042 0

20 10,682,541Pomfret 19 019 1

33 12,230,896Reading 33 00 33

39 15,945,700Rochester 40 1128 0

62 17,215,300Royalton 62 061 1

32 12,248,155Sharon 31 131 0

146 108,589,769Springfield 144 12133 1

53 7,286,100Stockbridge 53 350 0

46 19,576,700Weathersfield 45 244 0

26 8,890,000West Windsor 26 026 0

22 9,541,320Weston 20 021 1

57 96,088,044Windsor 56 1938 0

75 60,107,500Woodstock 75 075 0

County Totals 1,251 $669,473,1251,244 671,146 38

STATE TOTALS: 10,946 $9,962,461,41310,889 9319,844 171


Property Tax Reduction Payments

Householdswithincomein2018oflessthan$136,500wereeligibletoreceivepropertytaxcreditsappliedtotheir2019-2020(FY20)propertytaxbills.Almost70%ofVermontresidenthouseholdsreceivedacreditthisyear.

Theeducationcreditamountisequaltothedifferencebetweenthehousesite(houseanduptotwosurroundingacres)educationpropertytaxesfortheprioryearandeducationtaxesbasedonincome,bothofwhicharetiedtoper-pupileducationspending.Householdswithincomeunder$47,000mayalsoreceiveanadditionalcredittotheireducationpropertytaxesbasedonincomeasprescribedinstatute,regardlessofper-pupilspendingamounts.ThetotalamountofforegonerevenuetotheeducationfundinFY20forthesecreditsisinthe“EducationPropertyTaxCredit”columninFigure 1.Householdswithincomeof$47,000orlessarealsoeligibleforamunicipaltaxcreditifthehousesitemunicipalpropertytaxesfortheprioryearexceededtheapplicablepercentageofincomeprescribedinstatute.Thestategeneralfundreimbursesmunicipalitiesfortherevenuelostduetothemunicipaltaxcredit.

Act11of2018splitboththecalculationandtheappearanceonthebillofpropertytaxcreditintoitseducationandmunicipalcomponentstomakepropertytaxbillseasiertounderstand.Thepresentationofthecredittotalsinthetablebelowwasrevampedtoreflectthatchangeandalsotoprovidetotalsconsistentwithotherstateaccountingdocuments.

Figure 1. Education Property Tax Adjustments by Year


PROPERTY TAX REDUCTION PAYMENTS

1

Notes:

1.PropertyTaxAdjustmentsareappliedforatthesametimeasPersonalIncomeTaxreturnsforTaxYear2018andareappliedto2018-2019(fiscalyear2019)propertytaxes.BothSchoolPropertyTaxAdjustments(Prebates)andCircuitBreakerAdjustments(HomeownerRebates)arecalculatedonprioryearhouseholdincomeandhousesitepropertytaxespaid.

2.Ahousesiteistheowner-occupiedresidenceandsurroundingland,uptotwoacres.ThiscolumnreportsthenumberofhousesitesinatownasreportedonHomesteadDeclarationsreceivedbeforeOctober16,2018.

3.CircuitBreakerAdjustmentiscalculatedoneducationpropertytaxesremainingaftereducationfundadjustmentandmunicipaltaxesforclaimantswithHouseholdIncomeof$47,000orless.Alsocalled,"HomeownerRebate,""Rebate,"or"AdditionalAdjustment."

Figure 2onthisandthefollowingpagesorganizespropertytaxpaymentsbycountyandmunicipality.Figure 2. Tax Year 2019 Property Tax Reduction Payment Summary



*Indicatessuppresseddata(cellsof10orfewerreturns).Statetotalsincludesupresseddata.







Notes:

*Indicatessuppresseddata(cellsof10orfewerreturns).Statetotalsincludesupresseddata.










Notes:

Statetotalsincludesupresseddata.





Actual Taxes and Tax Rates

Thetaxyear2019(FiscalYear2020)actualtaxesandtaxratesareshowninFigure 2.TheserateswereleviedontheApril1,2019grandlists.StateeducationpropertytaxratesaresetbytheCommissionerofTaxesunder32V.S.A.§5402.Municipalratesare,forthemostpart,setbythemunicipallegislativebodyunder17V.S.A.§2664.

Somemunicipalitiesalsosetalocalagreementrateunder32V.S.A.§5404a(d).Thisrateisleviedonthemunicipalgrandlisttoraisefundstopaytheeducationtaxobligationofthemunicipalityresultingfromlocalagreements,e.g.,votedexemptions,stabilizationagreements,etc.ThelocalagreementratesarebrokenoutseparatelyfromthemunicipaltaxrateinFigure2.Thetaxesleviedbythelocalagreementratesareincludedintheeducationhomesteadandnonresidenttaxes.

Thehomesteadbaserateremainedthesameat1.00.However,startingintaxyear2016theprimaryfactorforcalculatingthehomesteadtaxratebecamethehomesteadpropertyyield.Fortaxyear2019thehomesteadpropertyyieldwassetat$10,648.

Thenonhomesteadrateincreasedto$1.594per$100ofpropertyvalue.

Figure 1. Education Base Rates for Homesteads and Nonresidential Properties


ACTUAL TAXES AND TAX RATES

Figure 2. 2019 Actual Taxes and Tax Rates

2019 ACTUAL Taxes and Tax Rates

Town Name

Education Homestead

Tax Rate

Municipal Tax Rate

Education Homestead

TaxesMunicipal

Taxes

Addison Education

NonResidential Taxes

Education Nonhomestead

Tax RateNonhomestead

Local Agreement

Tax Rate

0.44151.7157920,252Addison 1,411,932 1.5740 0.00152,026,626

0.59681.5977888,575Bridport 981,969 1.6085 0.00401,338,888

0.21271.6096711,552Bristol 1,859,049 1.5824 0.00373,505,062

0.31350421,305Bristol Police Distr 0 0 00

0.05790193,792Recreation 0 0 00

0.22960768,475Special Articles 0 0 00

0.20180675,428Highway 0 0 00

0.47021.58441,009,168Cornwall 1,372,952 1.5951 0.00092,037,402

0.31301.69911,689,533Ferrisburgh 4,232,002 1.5588 0.00044,474,607

1.09691.5276286,935Goshen 250,661 1.7764 0184,505

0.70211.6397282,478Granville 411,354 1.6023 0239,795

0.62751.6123223,510Hancock 324,613 1.5756 0213,011

0.30841.2881546,711Leicester 1,535,325 1.4980 0.0011970,922

0.64871.49301,139,441Lincoln 975,427 1.4678 0.00141,640,065

0.80141.53797,703,940Middlebury 8,057,673 1.5483 0.00126,738,295

0.41191.65471,041,258Monkton 1,222,880 1.6267 02,955,514

0.41881.69781,256,834New Haven 2,410,467 1.6691 0.00052,486,909

0.53091.4408794,721Orwell 933,983 1.5711 01,281,522

0.57761.7949624,968Panton 713,074 1.6467 0.00101,082,127

0.59171.7579379,942Ripton 482,767 1.7697 0.0099655,510

0.35251.6329685,138Salisbury 1,833,452 1.6440 0.00201,347,153

0.63281.5927922,502Shoreham 1,011,865 1.6035 0.00201,304,816

0.59991.64131,006,064Starksboro 782,522 1.6135 0.00121,965,929

0.92001.73562,099,707Vergennes 1,650,872 1.5922 0.00372,140,553

0.32001.5212172,105Waltham 206,802 1.3956 0584,453

0.46211.6131619,347Weybridge 794,248 1.6240 0.00041,374,373

0.73861.3167277,550Whiting 190,631 1.5312 0.0023321,133

County Totals 40,869,170 27,341,23033,646,519




Town Name

Education Homestead

Tax Rate

Municipal Tax Rate

Education Homestead

TaxesMunicipal

Taxes

Bennington Education




Local Agreement

Tax Rate

0.36501.52861,140,637Arlington 2,218,341 1.4331 0.00502,434,107

0.71091.47056,749,516Bennington 8,411,474 1.6871 0.00316,614,831

0.2299079,652Benn Dwntwn Improve 0 0 00

0.08420344,537Benn FD Inside 0 0 00

0.08610465,150Benn FD Rural 0 0 00

0.3074098,370Old Benn Village 0 0 00

0.405403,719,270Benn Highway 0 0 00

0.28661.42481,986,661Dorset 6,729,292 1.4735 03,389,713

0.87001.040929,410Glastenbury 46,119 1.6592 06,255

0.31711.5611329,566Landgrove 1,171,115 1.6145 0490,089

0.28501.47693,364,395Manchester 12,455,376 1.5274 0.00235,423,105

0.80131.5689568,963North Bennington 594,762 1.6843 0.0026559,821

0.26041.5306580,712Peru 2,700,951 1.5829 0664,253

0.54861.33581,512,186Pownal 1,640,117 1.5314 0.00322,195,872

0.85851.14771,054,395Readsboro 988,116 1.4896 0.0104432,254

0.44111.4129585,924Rupert 1,167,689 1.5962 0.0484844,608

0.76021.1236481,955Sandgate 547,330 1.3997 0.0032274,010

0.51961.5044370,653Searsburg 578,235 1.5675 0.001077,777

0.42111.29411,449,624Shaftsbury 1,942,568 1.4828 0.00452,783,688

0.42111.3960252,105Shaftsbury ID 222,400 1.4987 0.0045628,883

0.74781.3106711,441Stamford 592,200 1.5678 0751,828

0.44361.1265707,917Sunderland 1,108,948 1.6287 0.0030928,914

0.41221.71022,883,556Winhall 10,319,998 1.6458 01,250,402

0.11871.302968,123Woodford 559,671 1.4947 0.0022264,676

County Totals 30,015,087 29,534,71953,994,702




Town Name

Education Homestead

Tax Rate

Municipal Tax Rate

Education Homestead

TaxesMunicipal

Taxes

Caledonia Education




Local Agreement

Tax Rate

0.64171.44621,580,490Barnet 2,116,370 1.4976 0.00261,525,728

0.057504,595Barnet FD #1 0 0 00

0.0791011,119Barnet FD #2 0 0 00

0.050006,747Barnet FD #3 0 0 00

0.020003,869Barnet FD #5 0 0 00

0.58941.43781,603,302Burke 2,732,400 1.5869 0.00081,344,070

0.51451.55921,532,643Danville 2,113,098 1.5489 02,524,693

0.58521.4336747,545Groton 1,037,134 1.4770 0.0030823,633

1.25451.70922,331,762Hardwick 1,246,937 1.6099 0.01051,876,645

0.64611.5939364,336Kirby 376,431 1.5214 0.0009505,222

0.43091.42181,594,928Lyndon 2,733,945 1.5902 0.00382,815,590

0.83980579,877Lyndonville Village 0 0 00

0.32590981,387Lyndon Highway 0 0 00

0.65011.3669615,729Newark 876,727 1.4842 0.0031490,065

0.62621.6036853,262Peacham 1,061,270 1.4869 01,043,700

0.65121.5292855,311Ryegate 1,037,476 1.5756 0.00311,006,493

0.0700049East Ryegate Lightin 0 0 00

0.0300043South Ryegate Lighti 0 0 00

0.27851.5158280,937Sheffield 487,821 1.6083 0409,210

0.90641.30534,961,965St. Johnsbury 4,553,462 1.4737 0.00193,123,432

0.484401,161,421St. J Spec Serv Dist 0 0 00

0.92001.4222168,616Stannard 148,071 1.6285 0131,771

0.64241.4242645,736Sutton 599,365 1.4315 0.0014841,073

0.61841.4141578,828Walden 681,780 1.5452 0.0047703,917

0.44221.5694847,567Waterford 1,544,731 1.6252 0.00251,417,633

0.72131.4957443,954Wheelock 374,250 1.5870 0.0063573,845

County Totals 21,156,720 22,756,01723,721,268




Town Name

Education Homestead

Tax Rate

Municipal Tax Rate

Education Homestead

TaxesMunicipal

Taxes

Chittenden Education




Local Agreement

Tax Rate

0.65711.5463853,806Bolton 918,276 1.6592 01,126,562

01.23210Buels Gore 39,804 1.9640 012,923

0.87141.936833,773,631Burlington 42,320,299 2.0528 0.002730,265,698

0.20211.48311,881,345Charlotte 5,435,379 1.6322 0.00058,816,342

0.54291.548611,776,702Colchester 17,065,860 1.7426 018,445,619

0.52671.538513,948,151Essex Town 17,265,867 1.6930 0.001925,079,491

0.01100168,829Essex Highway 0 0 00

0.330603,680,980Essex Jct Village 0 0 00

0.52881.45133,298,621Hinesburg 2,832,814 1.5972 0.00086,480,059

0.77681.52581,672,271Huntington 739,720 1.6372 0.00182,603,540

0.45081.47773,008,258Jericho 2,343,716 1.5856 0.00417,716,249

0.53601.46226,270,923Milton 6,437,888 1.6625 0.002510,965,929

0.69431.59473,263,302Richmond 1,899,280 1.7112 05,721,941

0.44161.52356,856,167Shelburne 10,583,640 1.6767 0.000613,995,907

0.54201.603016,449,601South Burlington 25,859,165 1.7088 0.000724,084,491

0.29261.5564233,488St. George 430,983 1.7129 0834,705

0.47641.51291,861,192Underhill 1,127,653 1.6234 0.02054,952,831

0.70131.50821,697,453Westford 840,431 1.6597 0.00612,918,263

0.26891.52625,439,734Williston 17,040,940 1.6797 0.000615,292,966

1.12951.61826,456,462Winooski 5,221,779 1.8009 0.00323,189,383

County Totals 182,502,900 122,590,916158,403,493




Town Name

Education Homestead

Tax Rate

Municipal Tax Rate

Education Homestead

TaxesMunicipal

Taxes

Essex Education




Local Agreement

Tax Rate

0.34000.9758125,450Averill 545,415 1.5554 018,161

0.34000.97587,604Averys Gore 34,787 1.5554 00

0.40061.5263118,921Bloomfield 298,810 1.5022 0.0046150,864

0.53101.4373739,827Brighton 1,411,044 1.4862 0.2924642,538

0.03001.27453,612Brunswick 114,927 1.6703 066,538

0.80351.5062726,270Canaan 711,105 1.3681 0578,754

0.72201.6222822,365Concord 1,147,154 1.7077 0.0054752,157

0.80511.6236208,377East Haven 209,936 1.5498 0201,750

0.34000.975843,639Ferdinand 188,546 1.5554 06,957

0.36431.093869,130Granby 236,117 1.5813 044,996

0.71891.0054256,559Guildhall 280,215 1.4536 0166,498

0.40861.511569,582Lemington 180,138 1.5785 085,370

0.34000.975821,737Lewis 99,440 1.5554 00

0.63991.3651698,429Lunenburg 963,403 1.5268 0.0062600,684

0.34051.0535224,028Maidstone 706,099 1.5232 0205,407

0.35001.7731108,175Norton 413,683 1.6925 0116,759

0.08561.898916,111Victory 219,880 1.5331 0.006286,199

0.34000.9758696Warners Grant 3,182 1.5554 00

0.34000.975826,046Warren Gore 113,480 1.5554 03,560

County Totals 3,727,190 4,286,5587,877,361




Town Name

Education Homestead

Tax Rate

Municipal Tax Rate

Education Homestead

TaxesMunicipal

Taxes

Franklin Education




Local Agreement

Tax Rate

0.48711.3451570,402Bakersfield 559,861 1.6150 01,111,997

0.51271.2901655,966Berkshire 634,042 1.5489 0.00391,125,078

0.38101.2490802,843Enosburgh 1,415,777 1.5158 0.00641,463,511

0.54250522,132Enosburgh Falls Vill 0 0 00

0.52100596,412Enosburgh Highway 0 0 00

0.54691.33772,447,093Fairfax 1,723,872 1.7302 0.00314,670,135

0.65331.56621,172,349Fairfield 893,123 1.7463 0.00291,999,740

0.83521.76341,035,233Fletcher 533,875 1.7977 0.00351,666,811

0.39001.4148618,574Franklin 1,128,801 1.5763 0.00201,232,383

0.29701.42901,837,218Georgia 3,282,894 1.6682 0.00265,708,723

0.36821.34621,485,633Highgate 2,844,376 1.5000 0.00292,893,534

0.50661.2816816,710Montgomery 1,269,511 1.5388 0.00251,013,483

0.84311.19311,380,499Richford 1,261,393 1.4480 0.0026917,144

0.41681.32321,087,786Sheldon 1,651,985 1.5888 0.00201,729,560

0.98001.56985,404,538St. Albans City 4,454,362 1.7503 0.00343,377,147

0.36291.40343,630,913St. Albans Town 6,865,673 1.5647 0.00216,452,725

0.07121.3915481,968Swanton 3,817,958 1.5504 0.00345,715,635

0.19020982,470Swanton Police/Hwy 0 0 00

0.04600237,611Swanton Fire 0 0 00

0.0140094,764Swanton Recreation 0 0 00

0.05550375,670Swanton Rescue+Libr 0 0 00

County Totals 41,077,607 26,236,78432,337,503




Town Name

Education Homestead

Tax Rate

Municipal Tax Rate

Education Homestead

TaxesMunicipal

Taxes

Grand Isle Education




Local Agreement

Tax Rate

0.23561.5254664,189Alburgh 2,454,533 1.4963 0.00301,803,727

0.0369017,445Alburgh Village 0 0 00

0.21850617,500Alburgh Highway 0 0 00

0.29431.51121,284,558Grand Isle 3,474,273 1.5086 03,074,074

0.34761.5601437,226Isle La Motte 1,304,548 1.5637 0.0028663,996

0.29941.6350893,521North Hero 3,224,656 1.6322 0.00101,668,599

0.36861.64351,784,422South Hero 3,821,063 1.6305 0.00104,109,716

County Totals 11,320,113 5,698,85914,279,073


Town Name

Education Homestead

Tax Rate

Municipal Tax Rate

Education Homestead

TaxesMunicipal

Taxes

Lamoille Education




Local Agreement

Tax Rate

0.61451.6348185,066Belvidere 236,503 1.7105 0266,799

0.47601.51022,576,260Cambridge 4,987,148 1.6048 0.00283,446,800

0.1580082,211Jeffersonville Vill 0 0 00

0.1700024,994Cambridge Village 0 0 00

0.00381.58224,782Eden 1,146,414 1.6554 0.6682900,284

0.43001.5160693,677Elmore 1,246,479 1.6611 01,310,291

0.76901.54002,111,244Hyde Park 1,545,070 1.6112 0.00322,752,451

0.0820033,413Hyde Park Village 0 0 00

0.86121.56001,863,122Johnson 1,643,196 1.6322 0.00491,826,244

0.18820111,832Johnson Village 0 0 00

0.90461.44795,842,617Morristown 4,888,356 1.5864 0.00174,768,139

0.0110016,785Morrisville Village 0 0 00

0.42531.54039,542,810Stowe 28,646,750 1.6877 0.00498,275,995

0.58221.7346311,787Waterville 249,516 1.8149 0691,499

0.75971.60601,154,300Wolcott 952,121 1.5858 0.00251,480,826

County Totals 25,719,329 24,554,90145,541,554




Town Name

Education Homestead

Tax Rate

Municipal Tax Rate

Education Homestead

TaxesMunicipal

Taxes

Orange Education




Local Agreement

Tax Rate

0.91281.57562,059,758Bradford 1,628,976 1.5905 0.00651,930,367

0.013605,695Bradford Street Bond 0 0 00

0.38111.5486386,502Braintree 585,922 1.5712 0995,593

0.50021.4649811,701Brookfield 963,741 1.4862 0.00381,434,051

0.70691.5940917,991Chelsea 1,111,923 1.6221 0.0060986,809

0.0750097,428Chelsea FD 0 0 00

0.0181023,512Chelsea Appropriatio 0 0 00

0.67831.31401,009,912Corinth 1,030,358 1.4682 0.00541,041,710

0.58131.85611,220,231Fairlee 2,278,735 1.6095 0.00041,257,196

0.28001.5571559,839Newbury 1,641,060 1.5718 01,474,315

0.1300044,141Newbury Village 0 0 00

0.36000719,770Newbury Highway 0 0 00

1.17000335,235Newbury (WR town) 0 0 00

0.3600034,383Newbury (1/3 WR 0 0 00

0.3600068,766Newbury (2/3 WR 0 0 00

0.58291.3629595,368Orange 495,342 1.5728 0.0058951,406

0.77341.52793,408,642Randolph 3,339,207 1.5501 0.00353,550,981

0.21630311,235Randolph Police 0 0 00

0.0400011,453Randolph FD (VTC) 0 0 00

0.65851.53111,226,838Strafford 1,120,316 1.5465 0.00151,707,149

0.77371.95052,735,195Thetford 1,934,061 1.6877 0.00334,611,649

0.69331.3187750,911Topsham 733,972 1.4735 0.0212777,655

0.68431.47821,111,443Tunbridge 1,035,287 1.5042 0.00701,392,602

0.78231.9476543,735Vershire 528,490 1.6887 0.0042747,080

0.59001.3892607,719Washington 576,995 1.6031 0.0029935,685

1.81001.5013518,264Wells River 286,939 1.5468 0141,816

0.82111.8674595,268West Fairlee 542,242 1.6193 0688,058

0.55501.28562,070,511Williamstown 2,459,237 1.4664 0.00452,527,677

County Totals 27,151,799 22,781,44422,292,803




Town Name

Education Homestead

Tax Rate

Municipal Tax Rate

Education Homestead

TaxesMunicipal

Taxes

Orleans Education




Local Agreement

Tax Rate

0.52541.1938526,433Albany 627,711 1.4440 0681,463

0.050005,101Albany Village Corp 0 0 00

0.32481.3826519,971Barton 1,350,531 1.6596 0.00221,045,755

0.1535065,016Barton Village 0 0 00

0.76740980,564Barton Highway 0 0 00

0.1128057,159Barton Sewer 0 0 00

0.1245065,579Barton Water 0 0 00

0.70051.2300585,710Brownington 513,519 1.4869 0.0045606,967

0.64671.3379713,093Charleston 804,606 1.3968 0.0041717,310

01.37080Coventry 1,121,399 1.5547 0.0041775,931

0.51701.6678709,931Craftsbury 1,018,255 1.5383 0.00301,185,869

0.43951.30072,316,818Derby 4,281,291 1.5985 0.00353,391,701

0.29280127,464Derby Line Village 0 0 00

0.0839048,538Derby Ctr Village 0 0 00

0.61011.3318859,548Glover 1,203,845 1.6073 0.0021883,711

0.64791.64221,617,571Greensboro 3,005,302 1.5435 0.0008904,174

1.00741.6456573,824Holland 482,980 1.7586 0.0018486,389

0.54791.3231591,442Irasburg 772,082 1.5974 0794,609

0.29661.4751982,984Jay 4,531,099 1.5632 0.0003470,808

01.37050Lowell 686,489 1.6279 0545,062

0.24901.3818411,745Morgan 1,870,487 1.6027 0.0032669,243

1.23721.39923,957,881Newport City 3,192,025 1.6384 0.06681,772,806

0.51841.44971,004,070Newport Town 1,343,856 1.4791 01,497,724

0.32481.3670164,375Orleans ID 465,635 1.6578 0.0022309,882

1.25890513,668Vil-St/Hl/Fr/Wa/Swr 0 0 00

0.17881.5091241,526Troy 1,017,160 1.6028 0.00941,100,886

0.37810401,853Troy Highway 0 0 00

0.0123013,073Troy Sheriff 0 0 00

0.70311.3900511,518Westfield 550,133 1.4683 0.0034477,794

0.45631.2372698,717Westmore 1,760,012 1.5136 0.0015458,096

County Totals 18,776,180 19,265,17130,598,419




Town Name

Education Homestead

Tax Rate

Municipal Tax Rate

Education Homestead

TaxesMunicipal

Taxes

Rutland Education




Local Agreement

Tax Rate

0.68481.3294739,389Benson 834,837 1.4635 0.0004652,037

0.80261.33432,652,096Brandon 2,118,230 1.5516 0.00772,588,423

0.08670286,550Brandon FD #1 0 0 00

0.06600218,135Appropriation 0 0 00

0.42381.48862,031,270Castleton 4,552,337 1.6387 0.00533,034,767

0.35760134,165Castleton FD #1 0 0 00

0.0500016,952Castleton FD #2 0 0 00

0.50551.3915865,824Chittenden 1,100,433 1.5831 01,425,659

0.50271.54121,317,287Clarendon 1,522,431 1.5589 0.00252,362,512

0.55211.27091,018,065Danby 1,271,276 1.3143 0.00181,031,170

1.01361.34051,856,962Fair Haven 1,163,485 1.4757 0.00141,402,260

0.81901.4850889,187Hubbardton 1,066,178 1.6347 0646,281

0.47251.3570214,088Ira 222,860 1.5793 0423,204

0.46651.62413,663,284Killington 10,519,415 1.6031 0.00011,180,211

0.57741.36651,015,447Mendon 1,268,760 1.5547 0.00141,294,394

0.73101.4514648,181Middletown Springs 518,583 1.5785 0819,193

0.39691.55091,085,800Mount Holly 2,613,682 1.5031 0.00141,563,763

0.10001.389523,150Mount Tabor 173,400 1.5070 0157,129

0.49211.3800842,501Pawlet 1,192,517 1.5591 0.00601,320,459

0.53531.1708546,306Pittsfield 925,730 1.4415 0443,689

0.62561.41312,267,559Pittsford 2,671,224 1.6433 0.00252,266,187

0.3620015,535Pittsford Vill Dist 0 0 00

0.35641.44741,185,064Poultney 3,098,512 1.5611 0.00691,892,723

0.49550316,238Poultney Village 0 0 00

0.27510740,278Poultney Highway 0 0 00

1.10161.47551,249,286Proctor 718,077 1.5915 01,010,254

0.0268027,250Proctor Street Light 0 0 00

1.77161.457717,900,526Rutland City 8,129,836 1.6033 0.00476,533,073

0.50950279,975Rutland Special Bene 0 0 00

0.17871.46261,564,562Rutland Town 5,305,714 1.5756 0.00094,350,201

0.42871.4850659,991Shrewsbury 1,033,251 1.5021 0.00031,276,210

0.29931.2345292,783Sudbury 655,662 1.4356 0.0032611,617

0.75701.5894595,780Tinmouth 650,414 1.6077 0.0016614,108

0.36731.5279840,439Wallingford 1,468,143 1.5455 0.00552,056,894


Rutland, continued

2019 ACTUAL Taxes and Tax Rates0.0696043,799Wallingford FD 1 0 0 00

0.0682030,381E Wallingford FD 2 0 0 00

0.0696067,513Wallingford FD 3 0 0 00

0.44451.3748803,315Wells 1,676,412 1.5669 0.00131,016,556

0.89581.3296284,643West Haven 225,053 1.5314 0224,575

0.66061.25211,378,667West Rutland 1,492,148 1.3505 0.05901,234,995

County Totals 43,432,543 50,608,22358,188,603




Town Name

Education Homestead

Tax Rate

Municipal Tax Rate

Education Homestead

TaxesMunicipal

Taxes

Washington Education




Local Agreement

Tax Rate

1.85521.30029,174,726Barre City 4,316,955 1.6274 0.02613,024,768

0.94381.49266,156,942Barre Town 3,502,891 1.8683 0.00366,696,375

0.56641.71552,870,754Berlin 4,561,900 1.5606 0.00122,932,745

0.60361.73051,059,887Cabot 1,158,256 1.5966 0.00441,524,720

0.71071.81521,430,610Calais 1,115,033 1.6513 0.00642,448,847

0.57171.6817945,634Duxbury 948,991 1.6481 0.00181,818,082

0.61551.83821,880,844East Montpelier 1,512,490 1.6723 0.00273,951,508

0.26501.63041,006,615Fayston 3,732,487 1.5978 0.00022,275,430

0.70891.9275856,501Marshfield 748,330 1.7916 0.00611,530,792

0.2121024,923Marshfield Village 0 0 00

0.47001.80081,062,794Middlesex 1,008,408 1.6382 0.00242,973,485

1.11941.64559,740,927Montpelier 7,248,128 1.7776 0.00967,099,568

0.07000584,982Montpel Swr Separat 0 0 00

0.02000167,138Montpel Swr Benefit 0 0 00

0.43941.6998987,102Moretown 1,359,397 1.6658 02,433,935

0.95201.45293,082,543Northfield 2,288,878 1.6573 0.00822,728,161

0.78591.8267907,181Plainfield 608,132 1.6979 0.00431,459,301

1.06111.7034804,551Roxbury 601,077 1.6414 0668,799

0.43081.65481,617,001Waitsfield 3,388,977 1.6217 0.00352,771,461

0.40001.67842,938,923Warren 9,322,489 1.6448 0.00022,677,671

0.51001.68203,857,715Waterbury 5,615,287 1.6484 0.00186,992,735

0.56101.6361734,205Woodbury 1,065,921 1.5443 01,017,869

0.61171.7909570,766Worcester 482,756 1.6292 0.00051,142,856

County Totals 58,169,109 52,463,26354,586,783




Town Name

Education Homestead

Tax Rate

Municipal Tax Rate

Education Homestead

TaxesMunicipal

Taxes

Windham Education




Local Agreement

Tax Rate

1.27001.5757465,227Athens 230,604 1.4580 0329,562

1.25851.646314,711,413Brattleboro 10,255,409 1.5368 0.00097,397,303

0.1305079,465Bratt Downtown Dist 0 0 00

0.44071.7924313,596Brookline 609,216 1.5888 0598,352

0.40451.53864,051,101Dover 13,681,989 1.5479 0.00011,521,996

0.33301.6469878,960Dummerston 1,643,650 1.5374 0.00602,604,881

0.63891.53511,017,446Grafton 1,484,807 1.4269 0.0111873,380

0.78451.69341,895,492Guilford 1,496,740 1.5809 02,469,142

0.86381.16821,113,785Halifax 1,034,337 1.5161 0.0056714,652

0.42651.82351,090,079Jamaica 3,073,360 1.5706 0.00321,095,093

0.37941.52511,537,409Londonderry 4,329,472 1.5773 0.00252,009,917

0.42001.6948636,827Marlboro 1,249,422 1.5842 0.00131,234,870

0.59431.83471,464,331Newfane 2,160,741 1.6250 02,098,680

0.76801.71261,846,651Putney 1,806,060 1.5988 0.00572,198,100

1.07161.65875,003,204Rockingham 4,699,592 1.6022 0.00612,678,489

0.655401,741,343Bellows Falls Vill 0 0 00

0.0800023,913Saxton River Village 0 0 00

0.53941.090371,867Somerset 229,995 1.7379 0975

0.12081.9020965,766Stratton 12,575,405 1.6756 0.0002510,716

0.51961.8694965,952Townshend 1,791,043 1.6001 0.00101,382,784

0.55041.41321,769,454Vernon 3,957,981 1.4817 0.00281,814,562

0.58971.6270893,458Wardsboro 1,777,230 1.6367 0699,844

0.70261.69041,999,277Westminster 1,949,847 1.5660 0.00322,715,131

0.66701.98671,801,185Whitingham 2,921,903 1.5597 0.00301,650,910

0.56752.25324,307,928Wilmington 11,191,051 1.7689 0.00172,759,636

1.02172.1510998,954Windham 1,052,082 1.5229 0.0039617,989

County Totals 39,976,961 51,644,08185,201,938




Town Name

Education Homestead

Tax Rate

Municipal Tax Rate

Education Homestead

TaxesMunicipal

Taxes

Windsor Education




Local Agreement

Tax Rate

0.47001.4210707,867Andover 1,574,968 1.5803 0724,967

0.41691.475182,780Baltimore 79,000 1.6404 0.0111224,072

0.48221.73981,316,972Barnard 2,685,637 1.6264 01,879,847

1.02171.55412,001,695Bethel 1,371,759 1.5178 0.00391,647,831

0.38181.7425696,271Bridgewater 2,102,792 1.7201 0.0022994,043

0.42681.34651,128,399Cavendish 2,810,994 1.4974 0.00651,021,254

0.000801,179Cavendish FD #1 0 0 00

0.00070820Cavendish FD #2 0 0 00

0.74031.21753,124,673Chester 3,115,360 1.3539 0.00482,312,926

0.98951.657513,705,661Hartford 13,187,469 1.6663 0.00209,402,262

0.49151.58572,212,168Hartland 2,634,418 1.4892 0.01734,399,650

0.31381.69564,229,808Ludlow 20,086,986 1.6433 0.00632,089,578

0.22760320,401Ludlow Village 0 0 00

0.51411.80683,847,645Norwich 4,200,025 1.6250 0.00248,889,866

0.07000128,484Norwich Fire Dist 0 0 00

0.52001.65721,215,464Plymouth 3,084,943 1.6359 0.0078748,060

0.36161.6586902,969Pomfret 2,427,205 1.6372 0.00041,672,168

0.52721.5691670,870Reading 1,134,237 1.5489 0832,079

0.55981.4999920,397Rochester 1,383,035 1.4451 01,049,117

0.74151.60031,930,524Royalton 2,178,512 1.5937 0.00341,969,417

0.75861.48421,230,138Sharon 1,022,912 1.5281 0.00221,313,156

1.93011.745310,658,114Springfield 3,711,664 1.6060 0.00885,290,739

0.54661.6481599,938Stockbridge 1,065,703 1.5880 0.0040705,360

0.61991.63962,045,394Weathersfield 2,711,357 1.6696 0.00542,739,427

0.47301.46481,239,089West Windsor 2,142,250 1.5851 01,855,813

0.53581.62141,062,417Weston 2,281,341 1.6768 0.00171,021,968

1.55321.41963,802,321Windsor 1,649,573 1.5362 0.00821,964,738

0.43231.65153,830,136Woodstock 9,423,688 1.6302 0.01455,227,339

0.19760565,527Woodstock Village 0 0 00

0.06540392,206Woodstock Police Dis 0 0 00

County Totals 59,975,678 64,570,32788,065,828

STATE TOTALS 603,870,385 524,332,492708,735,845


Arm’s Length Sale Inrealestate,anarm’slengthtransactioniswhenthebuyerandsellereachactindependentlyintheirownself-interestandhavenorelationshiptoeachother.

Average Circuit Breaker TheCircuitBreakerAdjustmentforaspecifictowndividedbythenumberofCircuitBreakerRecipients

Average Educational Fund Adjustment ThetotalEducationFundTaxAdjustmentsdividedbythenumberofrecipients

CLA or Common Level of Appraisal Theratioofaschooldistrict’stotaltaxableunequalizededucationpropertyvaluetothetotaltaxableEEPVisthecommonlevelofappraisal(CLA).TheCLAisusedtoequalizetheeducationpropertytaxratesthroughoutthestate.

CAMA or Computer Assisted Mass Appraisal System Atoolusedbylistersandappraiserstostandardizepropertyassessment.TheDepartmentusesandsupportsMicroSolve,asoftwareapplicationdevelopedbytheNewEnglandMunicipalResourceCenter(NEMRC).ItislinkedtotheGrandListAdministrationModule,ataxadministrationsoftwareapplicationalsoproducedbyNEMRC,sothatvaluesgeneratedinMicroSolveareautomaticallytransferredtotheGrandListAdministrationModule.

Circuit Breaker Adjustment Theadditionaladjustmentprovidedtohouseholdswithincomeunder$47,000peryearthatcapsthetotalpropertytaxliabilityatthespecifiedpercentageofincome.

Circuit Breaker Recipients ThenumberofhousesiteclaimantsqualifyingfortheCircuitBreakerAdjustment

COD or Coefficient of Dispersion Measureoftheequityacrosspropertyassessmentsinagivencategoryandthemunicipality’sgrandlist.TheCODrepresentsthedegreetowhichindividualpropertyvaluationsvaryfromtheaveragelevelofappraisalinthatparticularmunicipality.AhighCODindicatesaneedforareappraisal.

CUAB or Current Use Advisory Board Chargedwithadoptingrules,providingadministrativeoversight,andestablishingusevaluesfortheCurrentUse

Current Use Program (also known as the Use Value Appraisal Program) ThepurposeoftheCurrentUseProgramistoallowthevaluationandtaxationoffarmandforestlandbasedonitsremaininginagriculturalorforestuseinsteadofitsvalueinthemarketplace.TheprimaryobjectivesoftheprogramaretokeepVermont’sagriculturalandforestlandinproduction,helpslowthedevelopmentoftheselands,andachievegreaterequityinpropertytaxationonundevelopedland.

Education Fund Tax Adjustment TheamountofrevenueforegonebytheEducationFundtopayforthepropertytaxadjustmentcredits,excludingtheCircuitBreaker

EEPV or Equalized Education Property Value Theequalizationstudy’sestimateofmarketvalueforamunicipality

Acronyms and Terms


EFT or Effective Tax Rate Ratesthatwouldbeineffectifalltownswereappraisedat100%ofmarketvaluewithnoequalizationadjustment

Fair Market Value Thevalueatwhichapropertywouldbeexpectedtosellinanarm’slengthsale

Grand List Sumtotalofpropertyvalueinamunicipalitydividedby100

Grand List Administration Module AtaxadministrationapplicationdevelopedbytheNewEnglandMunicipalResourceCenter(NEMRC).ItislinkedtoMicroSolve,alsoaNEMRCsoftwareapplication,sothatvaluesgeneratedinMicroSolveareautomaticallytransferredtotheGrandListAdministrationModule.

Housesite Aresidenceincludingsupportingbuildingsandthesurroundingland,uptotwoacres

IAAO or International Association of Assessing Officers IAAOisanonprofit,educational,andresearchassociation.Itisaprofessionalmembershiporganizationofgovernmentassessmentofficialsandothersinterestedintheadministrationofthepropertytax.Seehttps://www.iaao.org.

LUCT or Land Use Change Tax AtaxthatisassessedtoparticipantsintheCurrentUseProgram(alsoknownasUseValueAppraisalProgram)whenanyportionofenrolledlandleavestheprogram

NEMRC or New England Municipal Resource Center Developscomputerproductsandservicesformunicipalgovernments.Seehttp://www.nemrc.com/generalInfo.php.

Nonhomestead Allpropertyisconsidered“nonhomestead”(formerly“nonresidential”),unlessitisdeclardasahomestead.

PILOT or Payment-In-Lieu-Of-Taxes Annualpaymentsmadetomunicipalitiestocompensatethemforlostmunicipaltaxrevenueduetothepresenceofstate-ownedbuildingsinamunicipality

PVR or Property Valuation and Review AdivisionoftheVermontDepartmentofTaxesthatoverseesassessmentandassessmentpractices,forthepurpposeofadministeringthestatewideeducationpropertytax

R1 or Residential property, under 6 acres ApropertycategorycodeusedinidentifyingcategoriesofpropertiesontheGrandList

S1 or Seasonal property, under 6 acres ApropertycategorycodeusedinidentifyingcategoriesofpropertiesontheGrandList

TIF or Tax Increment Financing district AspecialprogramthroughtheVermontEconomicProgressCouncilthatallowstownstoholdbackaportionoftheirtown’seducationpaymentobligationtopayforinfrastructure

Use Value Program SeeCurrentUseProgram

ACRONYMS AND TERMS


UTG or Unified Towns and Gores of Essex County ThemunicipalgovernmentthatconsolidatedadministrationforAverill,Avery’sGore,Ferdinand,Lewis,Warner’sGrant,andWarrenGore

VALA or Vermont Assessors and Listers Association VALAisatradeassociationforVermontlistersandassessors.ItsmissionistoadvocatefortherecognitionofListersandAssessorsasqualifiedpropertyvaluationauthoritiesthroughoutVermont.Seehttp://www.valavt.org.

VTax TheVermontDepartmentofTaxes’modernintegratedtaxsystem,whichstreamlinesfilingandpayingtaxes.Taxpayerscanaccessthesystemthroughtheonlineportalat myVTax.vermont.gov.TheconversiontoVTaxandmyVTaxwasafour-yearprogramfrom2014-2017.

ACRONYMS AND TERMS

Documents

ANNUAL REPORT Based on 2019 Grand List Data - Vermont · 2020. 1. 15. · Assessment practices in Vermont There are two widely used measures for evaluating assessment practices in