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Please note: This document has been created by the Municipal Assistance Center of VLCT in an attempt to simplify the tax assessment appeal process. Events and deadlines are not necessarily presented sequentially. These deadlines are for 2018 only.

Action and 
Legal Parameters

Deadline: Populations Less Than 5,000

Deadline: Populations 5,000 or More

Deadline for Filing Appeal to BCA
  • "Within 14 days after the date of notice thereof a person aggrieved by the final decision of the listers … may appeal in writing therefrom to the board of civil authority, by lodging his or her appeal with the town clerk" 32 V.S.A. § 4404(a) 
(regardless of population)
Clerk Calls Meeting of BCA
  • "The town clerk forthwith shall call a meeting of the board to hear and determine such appeals." 32 V.S.A. § 4404(b)
(regardless of population)
BCA Organizational Meeting
  • Optional
(regardless of population)
Notice for BCA Meetings/Organizational Meeting
  • "Meetings of the board shall be called by the town clerk, or by one of the selectmen, on application, by giving written notice to each member, and by posting a notice in two or more public places in the town at least five days previous to the meeting" 24 V.S.A. § 801
(regardless of population)
Agenda for BCA Meetings/Hearings
  • Agenda must be posted:
    • In or near the town office and in at least two other designated public places in town;
    • To a website, if one exists, that the public body either maintains or designates as the body’s official website; and
    • Made available to any person prior to the meeting upon specific request. 1 V.S.A. § 312(d)(1)

At least 48 hours prior to BCA's organizational meeting (which is a "special meeting" under OML)

At least 24 hour prior to every meeting in which a tax appeal hearing takes place (which is a "regular meeting" under the OML) 

(regardless of population)

Notice for BCA Hearings
  • "Notice of such time and place shall be given by posting a warning therefor in three or more public places in such town, and by mailing a copy of such warning, postage prepaid, to each member of the board, the agent of the town to prosecute and defend suits, the chair of the board of listers, and to all person so appealing." 32 V.S.A. § 4404(b)

"forthwith" after an appeal is received.
32 V.S.A. § 4404(a)

(regardless of population)

BCA Hearings Occur
  • "…a meeting of the board to hear and determine such appeals, which shall be held … not later than 14 days after the last date allowed for notice of appeal" 32 V.S.A. § 4404(b)
  • Automatically extended 30 - 50 days, depending on population. 32 V.S.A. §  4341
  • "…the BCA has a total of forty-four days (fourteen days under § 4404(b) plus thirty days under § 4341(4)) to initiate hearings in each appeal."  Rhodes v. Town of Georgia, 166 VT 153 (1997)
A hearing on each property must be at least started within the 44 days after the last date allowed for notice of appeal. A hearing on each property must be at least started within the 64 days after the last date allowed for notice of appeal.
Minutes for BCA Hearings
  • Must be available for inspection and copying after 5 calendar days from the date of the close of each and every hearing.
  • Must be posted no later than 5 calendar days from the date of the close of each and every hearing to a website, if one exists, that the public body has designated as its official website. 1 V.S.A. § 312(b)(2) 

5 calendar days from the date of the conclusion of each hearing

(regardless of population)

Site Inspections Occur
  • "Each property… shall be inspected by a committee of not less than three members of the board who shall report to the board within 30 days from the hearing on the appeal and before the final decision pertaining to the property is given" 32 V.S.A. § 4404(c)
    • Note: site inspection of a property may occur after the hearing on that property has been closed. However, VLCT recommends that instead of closing the hearing, the BCA should recess the hearing to a later date, allow time for the site inspection to take place, and the reconvene the hearing to allow further testimony/evidence. 
(regardless of population)
Site Inspection Report to BCA
  • "Each property… shall be inspected by a committee of not less than three members of the board who shall report to the board within 30 days from the hearing on the appeal and before the final decision pertaining to the property is given." 32 V.S.A. § 4404(c)

30 days from the hearing on that property

(regardless of population)

BCA Hearings End
  • No statutory deadline by which the BCA must complete all hearings.
(regardless of population)
BCA Decision Filed with Clerk
  • "The board shall, within 15 days from the time of the [inspection] report, certify in writing its notice of decision, with reasons, in the premises, and shall file such notice with the town clerk" 32 V.S.A. § 4404(c)
(regardless of population)
BCA Decision Recorded in Grand List Book
  • "The board shall, within 15 days from the time of the [inspection] report, certify in writing its notice of decision… and shall file such notice with the town clerk who shall thereupon record the same in the book wherein the appeal was recorded" 32 V.S.A. § 4404(c)
(regardless of population)
BCA Decision Mailed to Appellant
  • "The board shall, within 15 days from the time of the [inspection] report, certify in writing its notice of decision… and shall file such notice with the town clerk who shall … forthwith notify the appellant in writing of the action of such board, by certified mail." 32 V.S.A. § 4404(c)
(regardless of population)
Appeal from BCA Decision
  • "A taxpayer or the Selectboard members of a town aggrieved by a decision of the board of civil authority … may appeal the decision of the board … by filing a notice of appeal … within 30 days of entry [date of mailing] of the decision of the board of civil authority." 32 V.S.A. § 4461
(regardless of population)

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