Department of Assessment

V.S.A. tit. 24 Appendix, ch. 117, subch. 10

in effect

24 App. V.S.A. ch. 117, § 1001 Creation of Department

1001. Creation of Department There shall be established a Department of Assessment headed by a professionally qualified real estate appraiser, who shall be appointed by the Manager with the approval of the Selectboard. Renumbered from 24A V.S.A. § 117-501 by 2023, No. M-19 (Adj. Sess.), § 3, eff. Mar. 29, 2024; amended 2025, No. M-6 (Adj. Sess.), § 2, eff. Mar. 16, 2026.

24 App. V.S.A. ch. 117, § 1002 Purpose

1002. Purpose The purpose of the Department of Assessment is to provide for appointment of a qualified real estate appraiser rather than the election of listers. The Town shall be governed by, and each taxpayer shall have rights granted by the applicable Vermont Statutes Annotated concerning real and personal property taxation, appeal therefrom, and other statutes concerning taxation. Renumbered from 24A V.S.A. § 117-505 by 2023, No. M-19 (Adj. Sess.), § 3, eff. Mar. 29, 2024; amended 2025, No. M-6 (Adj. Sess.), § 2, eff. Mar. 16, 2026.

24 App. V.S.A. ch. 117, § 1003 Appraisal of property

1003. Appraisal of property The Department of Assessment shall appraise all real property for the purpose of establishing the grand list. Appraisals shall be reviewed periodically and kept up to date. Technically qualified individuals or firms may be employed as needed. The Department shall review, or cause to be reviewed, the appraisals of all real property in the Town that is subject to taxation in accordance with the standards for appraising established by the State law. Renumbered from 24A V.S.A. § 117-502 by 2023, No. M-19 (Adj. Sess.), § 3, eff. Mar. 29, 2024; amended 2025, No. M-6 (Adj. Sess.), § 2, eff. Mar. 16, 2026.

24 App. V.S.A. ch. 117, § 1004 Appraisal of business personal property for tax purposes

1004. Appraisal of business personal property for tax purposes Appraisal of business personal property shall be in accordance with the provisions of 32 V.S.A. § 3618, as the same may from time to time be amended, provided that all business personal property acquired by a taxpayer after September 30, 1995, shall be exempt from tax. Renumbered from 24A V.S.A. § 117-503 by 2023, No. M-19 (Adj. Sess.), § 3, eff. Mar. 29, 2024.

24 App. V.S.A. ch. 117, § 1005 Powers and duties

1005. Powers and duties The Department of Assessment shall have the same power, discharge the same duties, proceed in the discharge of duties in the same manner, and be subject to the same liabilities as listers pursuant to the Vermont Statutes Annotated and this charter. Renumbered from 24A V.S.A. § 117-504 by 2023, No. M-19 (Adj. Sess.), § 3, eff. Mar. 29, 2024; amended 2025, No. M-6 (Adj. Sess.), § 2, eff. Mar. 16, 2026.

Source: Vermont General Assembly (legislature.vermont.gov)URL: https://legislature.vermont.gov/statutes/chapter/24APPENDIX/117Fetched: 10/21/2026