Grand List of Town

V.S.A. tit. 32, ch. 129, subch. 4

in effect

32 V.S.A. § 4151 Grand list of town

4151. Grand list of town (a) Subject to the provisions of section 4341 of this title, on or before June 25, the listers shall make all corrections in the abstracts and shall lodge such completed book in the office of the town clerk. (b) Subject to the provisions of section 4341 of this title, each lister shall, on or before June 25, attach to such lists thus completed the following oath: “I do solemnly swear (or affirm) that according to my best knowledge, information and belief the foregoing list contains a true statement of the listed valuation of all real estate and taxable personal estate, within the town of .................... . So help me God.” (or “under the pains and penalties of perjury.”) (c) The town clerk shall certify upon such list the time at which such oath was taken by each lister and the date when the completed grand list was so filed and thereupon such list so lodged, certified, and sworn to shall become the grand list of such town, subject, however, to any and all corrections or additions therein or thereto as otherwise provided by law. (d) When by notice from the taxpayer or otherwise the listers are informed of the presence within the town of personal property of the nature described in section 3603 of this title, they shall within 15 days of receipt of such knowledge correct the list of the owner of said property to show the assessed value thereof and shall give notice to the taxpayer of such change in the taxpayer’s list in accordance with sections 4087 and 4088 of this title. Copies of said notice shall be transmitted by the listers to the town clerk and treasurer. Within 18 days of receiving said notice the town treasurer, in the event of no appeal on the part of the taxpayer, shall send the taxpayer an amended statement of taxes due, payable not less than 30 nor more than 90 days from the date thereof. In the event of an appeal by the taxpayer, such notice of taxes due shall be sent within 10 days of the termination of said appeal. Collection of such taxes shall be in accordance with the provisions of chapter 133 of this title. Amended 1983, No. 85, § 5; 2003, No. 70 (Adj. Sess.), § 37, eff. March 1, 2004.

32 V.S.A. § 4152 Contents

4152. Contents (a) When completed, the grand list of a town shall be in such form as the Director prescribes and shall contain such information as the Director prescribes, including: (1) In alphabetical order, the name of each real property owner and each owner of taxable personal property. (2) The last known mailing address of all such owners. (3) A brief description of each parcel of taxable real estate in the town. “Parcel” means all contiguous land in the same ownership, together with all improvements thereon. (3) A brief description of each parcel of taxable real estate in the town. “Parcel” means all contiguous land in the same ownership, together with all improvements thereon, except for purposes of mapping and per parcel payments under subsections 4041a(a) and 5405(f) of this title, for which “parcel” means a separate and sellable lot or piece of real estate. (4) The listed valuation of such owner’s personal estate taxable in the town and, for property exempted under the provisions of sections 3834, 3836, 3837, and 3838 of this title, what the full listed value of the property would be absent the exemption, the statutory authority for granting such exemption, the year in which the exemption became effective, and the year in which it ends. (5) The listed valuation of each parcel that is not exempt. (6) For those parcels that are exempt, the insurance replacement value reported to the local assessing officials by the owner under section 3802a of this title or what the full listed value of the property would be absent the exemption and the statutory authority for granting such exemption and, for properties exempt pursuant to a vote, the year in which the exemption became effective and the year in which the exemption ends; provided that, for parcels exempt under chapter 125, subchapter 3 of this title, the insurance replacement value shall not be substituted for the full listed value of the property absent the exemption and the grand list shall indicate whether the exemption applies to the State property tax or both the State and municipal property taxes. (6) For those parcels that are exempt, the insurance replacement value reported to the local assessing officials by the owner under section 3802a of this title or what the full listed value of the property would be absent the exemption and the statutory authority for granting such exemption and, for properties exempt pursuant to a vote, the year in which the exemption became effective and the year in which the exemption ends. (7) For those parcels appraised under the provisions of section 3607a; subdivisions 3832(1), (6), and (7); and section 3836, 3840, 3845, or 3847 of this title, the value that reflects the taxes to be paid on the property, the full listed value absent such appraisal, the statutory authority for granting such appraisal, the year in which such appraisal became effective, and the year in which it ends. (8) The full listed value and the stabilization value agreed to by an owner and a town pursuant to 24 V.S.A. § 2741 or section 3843 or 3846 of this title, the year in which the stabilization agreement became effective, and the year in which it ends. (9) Separate columns that will show the listed valuations of homesteads as defined in subdivision 5401(7) of this title and housesites as defined under subdivision 6061(11) of this title. (10) A separate column listing the number of dwelling units, as defined pursuant to subdivision 4152a(c)(2) of this title. (b) When the grand list of a town contains a description of a manufactured home, whether or not the manufactured home is considered real or personal property, the description shall include, if available, the name of the manufacturer, the model number, the serial number, and the dimensions of the home. (c) When the grand list of a town describes exempt property, the grand list shall identify if the value provided is the insurance replacement cost provided under section 3802a of this title or the full listed value under subdivision (a)(6) of this section. Amended 1975, No. 215 (Adj. Sess.), § 2; 1977, No. 105, § 14(a); 1995, No. 169 (Adj. Sess.), § 9, eff. May 15, 1996; 1997, No. 60, § 47, eff. Jan. 1, 1998; 1997, No. 71 (Adj. Sess.), § 63, eff. March 11, 1998; 1999, No. 49, § 22c, eff. June 2, 1999; 2003, No. 76 (Adj. Sess.), § 11, eff. Feb. 17, 2004; 2013, No. 73, § 30, eff. July 1, 2014; 2023, No. 181 (Adj. Sess.), § 81, eff. June 17, 2024; 2023, No. 181 (Adj. Sess.), § 83, eff. July 1, 2037; 2025, No. 170 (Adj. Sess.), § 57, eff. July 1, 2026; 2025, No. 164 (Adj. Sess.), § 20, eff. April 1, 2028.

32 V.S.A. § 4152a Property tax classifications [Effective July 1, 2029 if contingency met]

4152a. Property tax classifications [Effective July 1, 2029 if contingency met] (a) Establishment. Each parcel of real estate shall be classified as one or more of the classifications listed under subsection (b) of this section and based on information and guidance provided by the Commissioner of Taxes under this section and rules adopted pursuant to section 5410 of this title. (b) Classifications. A parcel shall be assigned one or more of the following general classes: (1) homestead; (2) nonhomestead nonresidential; and (3) nonhomestead residential. (c) Definitions. As used in this section: (1) “Commissioner” means the Commissioner of Taxes. (2) “Dwelling unit” means a building or part of a building, including a single-family home, a unit within a multifamily building, an apartment, a condominium, or other similar property or structure containing a separate means of ingress and egress that: (A) is designed or intended to be used for occupancy by one or more persons in a household, including providing living facilities for sleeping, cooking, and sanitary needs; and (B) is fit for year-round habitation as determined by the Commissioner. (3) “Homestead” has the same meaning as in subdivision 5401(7) of this title and means a parcel, or portion of a parcel, declared as a homestead on or before October 15 in accordance with section 5410 of this title for the current year. (4)(A) “Long-term rental” means: (i) a dwelling unit for which rent is paid for the right of occupancy for periods of at least 30 days; (ii) a dwelling unit with combined rental periods in the current calendar year that total at least six calendar months, which need not be consecutive; and (iii) the Commissioner determines there is a bona fide landlord-tenant relationship between the parties. To make this determination, the Commissioner may consider whether the landlord and tenant are related parties, whether the landlord charges the tenant fair market rent, whether the landlord is an entity with a business purpose other than the avoidance of tax, and any other factor the Commissioner deems relevant. (B) “Long-term rental” also means a dwelling unit used by an employer to house the employer’s employees for at least six calendar months, which need not be consecutive, in the current calendar year. As used in this section, “employee” means an individual who is reported by an employer for purposes of complying with Vermont unemployment compensation law pursuant to 21 V.S.A. chapter 17 or a farm employee as defined by 9 V.S.A. § 4469a(a)(1), without regard for whether the farm employee is reported pursuant to 21 V.S.A. chapter 17. (5) “Nonhomestead nonresidential” means a parcel, or portion of a parcel, that does not qualify as “homestead” or “nonhomestead residential” under this section. (6) “Nonhomestead residential” means a parcel, or portion of a parcel, with a dwelling unit that is not: (A) a homestead; (B) rented out as a long-term rental; (C) a manufactured home, as defined under 10 V.S.A. § 6201(1), but not including other types of manufactured homes; or (D) part of a lodging establishment licensed under 18 V.S.A. chapter 85, subchapter 2. (d) Mixed-use parcels. A parcel with two or more portions qualifying as different classifications shall be classified proportionally as follows: (1) Buildings shall be classified proportionally based on the percentage of finished floor space used. Improvements and structures on a nonhomestead residential parcel shall be classified as nonhomestead residential unless used for a business purpose. (2) Underlying land, including improvements or fixtures that lack floor space, shall be classified proportionally based on the same percentage as the finished floor space of the buildings. (3) Notwithstanding any provision of this subsection to the contrary, the entire parcel of land surrounding a homestead shall be classified as homestead in accordance with subdivision 5401(7) of this title, including any improvements or structures considered part of a homestead under subdivision 5401(7)(F) of this title. (4) If a portion of floor space is used for more than one purpose, the use for which the floor space is most often used shall be considered the primary use and the floor space shall be dedicated to that use for purposes of tax classification, except as provided for a homestead under subdivision 5401(7) of this title. (e) Forms. The Commissioner shall amend existing forms, and publish new forms, as needed to gather the necessary attestations and declarations required under this section. (f) Use value appraisal. Nothing in this section shall be construed to alter the tax treatment or enrollment eligibility of property as it relates to use value appraisal under chapter 124 of this title. Added 2025, No. 170 (Adj. Sess.), § 58, contingently eff. July 1, 2029.

32 V.S.A. § 4153 Repealed. 1995, No. 169 (Adj. Sess.), § 10, eff. May 15, 1996.

32 V.S.A. § 4154 Endorsement of time of reception

4154. Endorsement of time of reception When a grand list is completed and lodged in the office of the town or city clerk, such clerk shall duly endorse thereon the time of its reception and place the same with the permanent files of the office.

32 V.S.A. § 4154a State-owned land

4154a. State-owned land At least two months prior to each annual town meeting, the listers of each municipality in which the Agency of Natural Resources or one of its subdivisions holds title to lands and premises shall report to the selectboard of the municipality regarding the percentage of acreage within the municipality that is owned or otherwise controlled by the Agency. Added 2003, No. 63, § 56, eff. June 11, 2003.

32 V.S.A. § 4155 Certificate and attestation—No appeal or suit pending

4155. Certificate and attestation—No appeal or suit pending When no statutory appeal as provided by law from the appraisal of the listers and no suit to recover taxes paid under protest is pending on the first Tuesday of February following such lodgment, the selectboard and listers of a town or the mayor and assessors of a city shall endorse a certificate to that effect upon the grand list and the same shall be attested by the town or city clerk with the date of such attestation.

32 V.S.A. § 4156 After appeal and suit determined

4156. After appeal and suit determined When any such appeal or suit is then pending, such certificate shall be made as soon as such appeal or suit has been finally determined.

32 V.S.A. § 4157 Effect of such certificate

4157. Effect of such certificate From the date of endorsing such certificate upon the grand list as aforesaid to the effect that no such appeal or suit is pending, when offered in evidence in any court in this State, such list shall be received as a legal grand list of such town or city and its validity shall not be put in issue by any party to any action in any hearing or trial in any court.

32 V.S.A. § 4158 Loss or destruction of grand list

4158. Loss or destruction of grand list When the grand list of a town becomes lost or destroyed, the listers shall at once make a new appraisal of all taxable property in such town and return the same to the office of the town clerk within 60 days from such appraisal in the manner provided for the appraisal of real and personal estate.

32 V.S.A. § 4159 Unorganized towns and gores

4159. Unorganized towns and gores The lists of unorganized towns and gores shall be made up by the boards of appraisers therefor in the form prescribed by this chapter and deposited in the offices of the clerks of the counties in which such unorganized towns or gores are respectively situated, on or before June 15 next following the making up of the same. At least 14 days prior to the date set for hearing grievances, the appraisers for unorganized towns and gores shall notify each taxpayer in writing by first-class mail, on which postage has been prepaid and addressed to the last known address, of any change in the appraisal value of property. During such month, sitting at the places where the lists have been deposited, the appraisers shall hear and decide upon the applications of the persons aggrieved, and the appraisers shall not be required to give notice of hearings other than to fix the time therefor upon application. Changes shall not be made in the lists after July 7. Amended 1983, No. 85, § 6.

32 V.S.A. § 4181 Form and deposit of abstract

4181. Form and deposit of abstract Annually, on or before June 15, listers shall make and deposit with the town clerk an abstract of the grand list of such town. Annually, on or before July 5, a like abstract shall be made by the appraisers for unorganized towns and gores and deposited by them with the county clerk. Abstracts shall contain information prescribed by rule of the Commissioner of Taxes that is reasonably needed for the proper execution of his or her duties. Amended 1987, No. 84, § 9.

32 V.S.A. § 4182 False abstracts

4182. False abstracts When a lister or appraiser knowingly makes or returns an incorrect abstract, he or she shall be fined not more than $500.00.

32 V.S.A. § 4183 Certification by clerk

4183. Certification by clerk The clerk to whom such abstract is returned shall compare the same with the grand list and, if he or she finds it correct in every particular, shall so certify on the abstract; and if he or she finds that it is not correct, he or she shall so certify and state wherein and the changes necessary to make it conform to the grand list.

32 V.S.A. § 4184 Neglect

4184. Neglect A town or county clerk who fails to make such certificate, or transmit such abstract, or knowingly makes a false certificate or statement on such abstract, shall be fined not more than $500.00.

32 V.S.A. § 4185 Repealed. 2001, No. 63, § 283(c), eff. July 1, 2003.

32 V.S.A. § 4186 Repealed. 2007, No. 190 (Adj. Sess.), § 9, eff. June 6, 2008.

Source: Vermont General Assembly (legislature.vermont.gov)URL: https://legislature.vermont.gov/statutes/chapter/32/129Fetched: 10/21/2026