32 V.S.A. § 4601 Taxes to be uniformly assessed
4601. Taxes to be uniformly assessed
Taxes shall be uniformly assessed on the lists of the persons taxed unless otherwise provided by law.
Assessment Generally
V.S.A. tit. 32, ch. 133, subch. 1
in effect32 V.S.A. § 4602 List upon which taxes are assessed
4602. List upon which taxes are assessed
Subject to the provisions relating to the assessment of taxes on an amended or corrected grand list, State and county taxes assessed, and town, village, school, and highway taxes assessed or voted on or after March 1 in any year and before March 1 following, and fire district taxes assessed or voted on or after January 1 in any year and before January 1 following, shall be assessed on the grand list returned to the town clerk’s office in May of such year. In case of incorporated villages that have their annual meetings before March 1, taxes so voted at such annual meetings, subject to such provisions, shall be assessed on the grand list returned to the town clerk’s office in May of the year when such taxes are voted.
32 V.S.A. § 4603 Taxes assessed on defective list
4603. Taxes assessed on defective list
All taxes assessed on a defective or invalid grand list described in sections 4262-4264 of this title that have been theretofore voluntarily paid without protest shall be valid. All taxes theretofore or thereafter assessed on such grand list and not paid as aforesaid shall be assessed on such grand list so amended and corrected.
32 V.S.A. § 4604 Assessment on corrected or amended list
4604. Assessment on corrected or amended list
Taxes voted and not assessed shall be assessed on the amended list described in section 4261 of this title. Where a tax has been assessed, an assessment of the same percent may be made upon additions to such list. The collector shall collect the same as though it were in the original tax bill, and the warrant in such original tax bill shall be sufficient authority therefor.
32 V.S.A. § 4605 Assessment when appraisal on other than April 1 [Effective until July 1, 2031; see also § 4605 effective July 1, 2031, set out below]
4605. Assessment when appraisal on other than April 1 [Effective until July 1, 2031; see also § 4605 effective July 1, 2031, set out below]
(a) If no appeal is taken within the time allowed in section 4403 of this title, or if an appeal is taken, upon determination of such appeal, the treasurer shall forthwith assess the tax on the amended list described in section 4047 of this title and mail to the taxpayer at his or her last known address a notice stating the amount of his or her grand list, the tax rate, the amount of taxes due from him or her, and when the same are payable. The same shall be payable to the tax collector not less than five nor more than 15 days after such assessment. Unless otherwise provided, collection of such taxes shall be in accordance with the provisions of this chapter.
(b) Taxes voted and not assessed shall be assessed on such amended list. Where a tax has been assessed, an assessment of the same percent may be made upon additions to such list. The collector shall collect the same as though it were in the original tax bill, and the warrant in such original tax bill shall be sufficient authority therefor.
32 V.S.A. § 4606 Apportionment of assessment on transfer
4606. Apportionment of assessment on transfer
When a part of a piece of real estate has been transferred in any year, the listers shall make such apportionment of the assessments thereon as they deem just.
32 V.S.A. § 4607 Effect of irregularities
4607. Effect of irregularities
The assessment of a tax upon a list made up in part of property not taxable to the person assessed, or of real estate carried from an irregular or void appraisal into an annual grand list, or of property erroneously set in the list, shall not invalidate the whole tax but only such part thereof as is assessed upon the invalid part of the list.
Amended 1957, No. 219, § 2, eff. July 1, 1961.
32 V.S.A. § 4608 Resident ownership ratio
4608. Resident ownership ratio
(a) The board of listers of each town or city shall report annually to the Director:
(1) the value as appears in the grand list of all taxable real property in the town or city; and
(2) the value as appears in the grand list of all such taxable property in the town or city, classified according to the use of the property and, within each use category, further classified as owned by one of the following:
(A) resident of the town or city;
(B) resident of the State but not of the town or city;
(C) individual domiciled outside the State; or
(D) corporation, partnership, or other entity.
(b) The reports shall be made on forms provided by the Director, and annually on October 1 or as soon thereafter as may be practical, the Director shall on the basis of available data compute the percentage at fair market value of all taxable property in the State and in each town or city, and the percentage of each use category of taxable property in the State and in each town or city, that is owned by residents of the town or city, other residents of the State, individuals domiciled outside the State, and corporations, partnerships, and other entities.
(c) All such reports and computations shall be classified as public information, except that the Director is authorized and directed to make reasonable charges for any documentation of such information to persons requesting the same, other than agencies of government, State or local.
(d) The Director shall consult with local listers and establish the date or dates, in any or all cases, when such reports shall be made to him or her by local officials in each year, having regard to resources of manpower and personnel available to him or her and to local officials, and he or she shall have power to alter or extend such due dates if such is reasonably necessary.
(e) “Resident” means those individuals who, to the best knowledge of the listers, are legal residents of the town, city, or State, as the case may be, on April 1.
Added 1975, No. 92, § 1, eff. April 30, 1975; amended 1977, No. 105, § 14(a), eff. July 1, 1977; 1991, No. 3, § 1, eff. March 6, 1991; 1991, No. 186 (Adj. Sess.), § 36, eff. May 7, 1992.
32 V.S.A. § 4609 Military personnel penalty and interest exemption
4609. Military personnel penalty and interest exemption
(a) Notwithstanding any other provision of law, the legislative body of a municipality or the voters at a town meeting may exempt from the payment of any penalty, fee, or interest relative to the failure to make timely payment of taxes upon the principal residences of military personnel, individuals who have been called to full-time active duty by the President of the United States as the result of a military conflict in an area designated a combat zone by the President of the United States, for the time such member is on active duty and for 180 days thereafter.
(b) Persons exempted under subsection (a) of this section shall provide a copy of their military orders or other appropriate documentation to the municipal clerk in order to secure such benefits.
Added 1991, No. 110, § 3, eff. June 28, 1991.
Source: Vermont General Assembly (legislature.vermont.gov)URL: https://legislature.vermont.gov/statutes/chapter/32/133Fetched: 10/21/2026