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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

Assessment Date
  • "Taxable real estate shall be set in the list to the last owner or possessor thereof on April 1 in each year in the town, village, school, and fire district where it is situated."  32 V.S.A. § 3651
April 1 (regardless of population)
Abstract of Individual Lists Lodged
(Grand List Completed and Given to Town Clerk)
  • "…on or before May 5, the listers shall arrange in alphabetical order in a book or books … the names of the various taxpayers and all the data mentioned in section 4152 of this title." 32 V.S.A. § 4111(a)
  • "…on or before May 5, such book shall be lodged in the office of the town clerk for the inspection of the taxpayers in such town." 32 V.S.A. § 4111(d)
  • Automatically extended 30 - 50 days, depending on population. 32 V.S.A. § 4341
  • Automatically extended from Sunday to Monday. 32 V.S.A. § 3004
On or before
June 4th
On or before
June 25th

(because June 24 is a Sunday)

Form 4111 Filed in Grand List and Physically Posted
  • "Such book shall contain a notice in writing signed by the listers that the contents thereof will become the grand list of such town and of each person therein named, unless cause to the contrary is shown..." 32 V.S.A. § 4111(c)
  • "At the same time, the listers shall post notices in the town clerk's office and in at least four other public places in the town or in the case of a city, in such other manner and places as the city charter shall provide, setting forth that they have completed and filed such book as an abstract and the time and place of the meeting for hearing grievances and making corrections." 32 V.S.A. § 4111(e)
  • Automatically extended from Sunday to Monday. 32 V.S.A. § 3004
On or before
June 4th
On or before
June 25th

(because June 24 is a Sunday)

Change of Appraisal Notices Sent with (Tentative) Schedule for Grievance Hearings
  • "When the listers return the grand list book to the town clerk, they shall notify by first class mail, on which postage has been prepaid and which has been addressed to their last known address, all affected persons, listed as property owners in the grand list book of any change in the appraised value of such property or any change in the allocation of value to the homestead … or the housesite … and also notify them of the amount of such change and of the time and place fixed in the public notice hereinafter provided for, when persons aggrieved may be heard." 32 V.S.A. § 4111(e).
  • "...on or before May 5" 32 V.S.A. § 4111(a).
  • Automatically extended 30 - 50 days, depending on population. 32 V.S.A. § 4341
  • Automatically extended from Sunday to Monday. 32 V.S.A. § 3004
  • "Notices shall be mailed at least 14 days before the time fixed for hearing." 32 V.S.A. § 4111(e)
Sent on or before June 4th Sent on or before June 25th

(because June 24 is a Sunday)

Individuals File Grievances to Listers
  • "A person who feels aggrieved by the action of the listers and desires to be heard by them, shall, on or before the day of the grievance meeting, file with them his or her objections in writing." 32 V.S.A. § 4111(g)

Deadline is the last day that the Listers meet to hear grievances

(regardless of population)

Listers Commence Grievance Hearings
  • "On or before May 20, the listers shall meet at the place so designated by them and on that day and from day to day thereafter shall hear persons aggrieved by their appraisals or by any of their acts until all questions and objections are heard and decided." 32 V.S.A. § 4221
  • Automatically extended 30 - 50 days, depending on population. 32 V.S.A. § 4341
Hearings must start on or before June 19 Hearings must start on or before July 9
Agenda for Lister 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 24 hour prior to every meeting in which a tax appeal hearing takes place (which constitutes a "special meeting" under the Open Meeting Law) 

(regardless of population)

Minutes for Lister Hearings
  • Must be available after 5 calendar days from the date of the meeting for inspection and copying. 
  • Must be posted no later than 5 calendar days from the date of the meeting to a website, if one exists, that the public body has designated as its official website. 1 V.S.A. § 312(b)(2) 
(regardless of population)
Grievance Hearings End
  • "Such hearings shall not be held later than June 2." 32 V.S.A. § 4221
  • Automatically extended 30 - 50 days, depending on population. 32 V.S.A. § 4341
  • Automatically extended from Sunday to Monday. 32 V.S.A. § 3004
Hearings must be completed on or before July 2 Hearings must be completed on or before July 23

(because July 22 is a Sunday)

Result of Grievances Mailed
  • "By June 9, notice in writing of such amendments therein made shall be forthwith delivered or mailed postage prepaid to each of the persons filing such objections." 32 V.S.A. § 4224
  • Automatically extended 30 - 50 days, depending on population. 32 V.S.A. § 4341
  • Automatically extended from Sunday to Monday. 32 V.S.A. § 3004
Sent on or before July 9 Sent on or before July 30

(because July 29 is a Sunday)

Latest Date Grand List Can Be Lodged
(Amendments to grand list can be made)
  • "…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." 32 V.S.A. § 4151.
  • Automatically extended 30 - 50 days, depending on population. 32 V.S.A. § 4341
On or before
July 25
On or before
August 14
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)
  • "The notice shall inform the taxpayer that he or she may appeal from this decision to the Board of Civil Authority by lodging his or her appeal with the town clerk within 14 days of the mailing of the written notice of amendments." 32 V.S.A. § 4424

Within 14 days after mailing of notice of results of grievance
 

(regardless of population)

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