This event is free to attend for all VLCT/VLCT PACIF Members. (Including BCA Members)
With the property tax under increasing pressure – and the subject of more and more scrutiny – it is essential that the appeals process be properly administered. Come learn what your town can do to conduct effective property tax assessment grievances and appeals. Representatives from the Department of Taxes, Property Valuation, and Review, will review fair market value and equalization.
8:30 Registration Opens (light breakfast provided)
9:00 Welcome and Overview
Abby Friedman, Director, VLCT Municipal Assistance Center
9:05 Introduction to Fair Market Value and Equalization
In this session, representatives from Property and Valuation Review (PVR) of the Vermont Department of Taxes will introduce the central concepts of assessment appeals including fair market value and equalization.
Christie Wright, District Advisor Supervisor, PVR, Vermont Department of Taxes
Douglas Lay, District Advisor Supervisor, PVR, Vermont Department of Taxes
10:15 The Board of Listers’ Role in the Tax Assessment Appeal Process
In this session, we will examine the lister grievance process, from change of appraisal notices through grievance decisions. We will also review deadlines and discuss the role of contracted professional appraisers in grievances.
Garrett Baxter, Senior Staff Attorney, VLCT Municipal Assistance Center
11:00 Due Process and Ethical Dilemmas of Lister Grievances and BCA Appeal Hearings
Black’s Law Dictionary defines a fair hearing as a “judicial or administrative hearing conducted in accordance with due process.” A fair hearing is only possible with a consistent and impartial environment. This session will cover due process rights, management of evidence and best practices throughout the hearing process, as well as how to manage ethical dilemmas in the context of both lister grievances and BCA appeal hearings.
Sarah Jarvis, Staff Attorney II, VLCT Municipal Assistance Center
1:00 The Board of Civil Authority's Role in the Tax Assessment Appeal Process
A taxpayer who is not satisfied with a decision of the listers may appeal to the BCA. This session will describe the legal and practical parameters within which the BCA must operate, paying particular attention to the hearing process, site inspections, and the decision-making process. We will also touch on appeals of the decisions of the BCA to either the state appraiser or superior court.
Carl Andeer, Staff Attorney I, VLCT Municipal Assistance Center
2:15 Mock BCA Hearing
This session will feature a mock BCA hearing with the assistance of designated “listers” and “members of the BCA” to demonstrate how to deal with common issues that arise during BCA hearings.
VLCT Municipal Assistance Center Attorneys
Vermont Department of Taxes PVR Staff
3:15 Event Conclusion and Complete Evaluations