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Board of Abatement Roles and Responsibilities Recordings and Resources

The Board of Abatement (BOA) has authority to abate local property taxes, water charges, sewer charges, interest, collection fees, and/or any other municipal charges or fees for utilities or services.

State law defines which municipal officers serve on the BOA and specifies some variation concerning listers and assessors. Each BOA consists of the members of the town’s, city’s, or village’s governing body; mayors; justices of the peace; municipal clerks; town treasurers; and listers or assessors as follows:

Highlights of Data in the 2024 Compensation and Benefits Report

October 10, 2024

The Vermont League of Cities and Towns (VLCT) has been collecting compensation and benefits information from its member towns, cities, and villages every year since the organization was formed in 1968. In 2024 we received 189 responses, surpassing the number of responses to our 2023 survey for our highest response rate ever. We hope more of you will complete the survey every summer and that all municipalities will use the ensuing reports to assess their pay rates, develop their budgets, and compare budgets and benefits with similar communities. 

Survey Goals 

Our goal for the survey is to provide hard-to-find contextual and comparison data in a format that’s easy to use and understand.  

In the last several years we have radically redesigned the survey so VLCT members can contribute their data easily and quickly. These improvements include moving from a manual process to an online survey platform, working with NEMRC to incorporate automated reports for their users, extending the time for responding, reformulating questions to reduce the size of the survey, creating incentives to participate (i.e., giving a new iPad to one randomly selected responding municipality), and incorporating more contextual data (such as hiring and termination dates) to help communities compare positions more accurately. We hope that these changes increase not only the number of members that respond but also  the usefulness of the resulting data, which participants receive free of charge both as a structured report and as a manipulable Excel file. This year we reduced the overall size of the survey and have made the resulting data available for download via the Municipal Access Portal at vlct.org. If your municipality hasn’t participated in the last few years, we encourage you to complete the next year. 

The Data 

We collect a wide range of data related to municipal compensation and benefits. Sections include: 

  1. Municipal services and property information 
  1. Municipal offices’ election methods and eliminations 
  1. Payroll data for more than 50 position types (officials and staff) 
  1. Insurance and retirement benefits (costs, plans, etc. 
  1. Education and fringe benefits 

Below you’ll find a few highlights from this year’s report that we think might interest you. Notice that some survey respondents skipped some questions. 

Population of Responding Municipalities 

While the 189 municipalities that responded to our 2024 survey range widely in population, the majority are at the smaller end of the range.    

population chart

Range 

Count 

Percentage 

0-1000 

62 

32.80% 

1001-2000 

57 

30.16% 

2001-3000 

29 

15.34% 

3001-4000 

12 

6.35% 

4001-5000 

4.23% 

5001-6000 

2.12% 

6001-7000 

1.06% 

7001-8000 

2.65% 

8001+ 

10 

5.29% 

Total 

189 

100% 

Municipal Services  

We ask municipalities each year how they provide various services to their communities with an eye toward how they balance the need for cost savings with the needs and priorities of their citizens. The table below shows the means by which survey responders provide municipal services, and the one below it shows which services tend to be combined within municipalities.

municipal services chart

  

Municipal 

Private 

District 

Contract 

Village Utility 

N/A 

 

Percent 

Count 

Percent 

Count 

Percent 

Count 

Percent 

Count 

Percent 

Count 

Percent 

Count 

Electric 

1.68% 

73.18% 

131 

2.79% 

1.68% 

6.70% 

12 

15.64% 

28 

Emergency 

33.15% 

59 

24.72% 

44 

13.48% 

24 

34.83% 

62 

0.56% 

6.18% 

11 

Fire 

58.79% 

107 

16.48% 

30 

7.69% 

14 

18.68% 

34 

1.10% 

2.75% 

Police 

22.65% 

41 

7.73% 

14 

11.60% 

21 

45.30% 

82 

1.10% 

16.02% 

29 

Library 

47.75% 

85 

23.03% 

41 

5.06% 

3.93% 

1.12% 

21.35% 

38 

Sewer 

34.43% 

63 

34.43% 

63 

2.19% 

0.55% 

9.29% 

17 

26.78% 

49 

Solid Waste 

27.43% 

48 

33.71% 

59 

17.71% 

31 

13.71% 

24 

1.14% 

12.57% 

22 

Stormwater 

34.55% 

57 

18.79% 

31 

2.42% 

0.61% 

1.82% 

46.67% 

77 

Water 

30.05% 

55 

42.08% 

77 

10.93% 

20 

0.55% 

10.38% 

19 

18.03% 

33 

combined services

Combined Services 

Percent 

Count 

Fire & Water 

2.70% 

Water & Sewer 

29.05% 

43 

Fire & EMS 

33.11% 

49 

N/A 

40.54% 

60 

Other (Please specify) 

2.70% 

Justice, Diversity, Equity, Inclusion, & Belonging (JDEIB) 

Despite an overall reduction in the number of survey questions, we added a few human resources and equity related questions to this year’s survey. We found that many municipalities have committed themselves to enhancing justice, equity, diversity, inclusion, and belonging efforts in their communities whether through the adoption of inclusion statements, the formation of equity related committees, training, policies, or other means.  

equity actions

Equity Actions 

Percent 

Count 

Equity Committee 

12.03% 

19 

Inclusion Statement Adopted 

47.47% 

75 

Staff Training 

22.15% 

35 

N/A 

41.14% 

65 

Other (Please specify) 

5.06% 

If you are interested in learning more about JDEIB, how VLCT and other municipalities are working toward more equitable communities, and ways that your municipality can expand its own equity efforts, refer to our Justice, Diversity, Equity, Inclusion & Belonging Resources page. 

Report Access 

Responding members automatically receive, free of charge, access to the digital data along with one bound print of the survey report, and they can purchase an additional bound print at vlct.org/store (after checking the drop-down list to confirm that their municipality responded). The same online page allows VLCT members that didn’t take the survey to purchase a digital + printed set at a lower price than non-members can.  

If your municipality either took the survey or purchased the report, you are welcome to share it with other staff and officers within your local government, but please do not distribute the report to the public or others not employed by the municipality. 

Municipal Budgeting

This annual training explains basic municipal budgeting principles, how to comply with legal requirements, and best practices for preparing the budget for town meeting. This year you’ll also learn about VLCT’s new government finance assistance, which is supported by the U.S. Department of Agriculture – Rural Development (USDA-RD). Use this webinar as you embark on your budget development process.

This recorded session has two parts described below. 

Ordinance Adoption and Enforcement

Vermont law authorizes municipalities to adopt ordinances regulating certain subjects as legally enforceable local laws if specific statutory process is followed. Some of the more common civil ordinances regulate dogs, solid waste, parking, and speeding. Adopting, amending, and enforcing ordinances in accordance with the processes prescribed in state law is critical for avoiding legal challenges. 

This recorded session has two parts described below.

Attend Town Fair to Get Maximum Value from Your Membership

August 06, 2024

If you’re reading this, you’re likely a member of VLCT. You’re one of more than 5,000 elected, appointed, or employed municipal officials here in Vermont. One of your greatest membership benefits is the VLCT connection to people facing similar challenges, similar opportunities, and similar head-slapping moments in the town office. You’re not alone, you don’t need to have the answer to every question, and there are people interested in your success. Come meet them at Town Fair 2024 in Killington on October 2nd.  

This year’s theme, “Making Connections and Sharing Solutions”, emphasizes the importance of coming together. Being in the same room with several hundred other selectboard members, top-level managers, clerks, treasurers, listers, mayors, and other colleagues is the best part of Town Fair. And let’s not forget the fun – from this year’s silent auction, to a packed exhibit hall, to an ice cream social and the grand raffle. The committee also put together some deep content in five different workshop tracks: Finance, Administration and Operations; Leadership; Building Safe and Healthy Communities; Elections; and the fifth track – which aims to create more space for networking, discussion, and dialogue – Facilitated Discussions. 

Facilitated Discussions  

At the suggestion of our Town Fair Planning Committee, we created an entire track that aims to create space to talk about what you want to talk about, not what VLCT thinks you should talk about. One of our board members likened this track to an “un-conference”. These loosely structured and lightly facilitated sessions will bring people together around a common topic for conversation. I’m personally most excited about our young municipal leaders session. What’s “young”, you ask? I don’t know for sure, but if you have to ask, you might not be young. We also have a new session focused on what different municipal officers do and a session dedicated to simply asking any question you want of VLCT lawyers or other municipal officials. It’s an experiment that I hope you’ll sign up to participate in.  

You don’t need to worry about which workshops are in which tracks. Bounce between tracks, sample a session from each, and follow your interests.

Finance, Administration, and Operations 

Some of the most popular content at Town Fair has always been the most practical. Designed to appeal to those in the town office every day – such as clerks, treasurers, listers, department heads, administrators, and managers – this track may also appeal to members of legislative bodies. This year you’ll find sessions aimed at helping you engage residents better, introducing you to the new procurement portal “VTBuys”, updating you on new property tax system changes, and helping you recruit and retain good people. 

Leadership 

In order to lead, municipal officials need a big-picture understanding of what’s happening throughout the state, how state policy changes could affect their communities, and what tools exist to help catalyze change in their communities. That’s why we’ve created sessions for this track about equity in land use, workplace culture, and one of the largest leadership challenges we’ve recently seen in municipal government: how leaders in Pawlet handled the Slate Ridge dispute. This track is intended for members of municipal legislative bodies, mayors, and managers, but anyone with an interest in these topics is encouraged to attend.  

Building Safe and Healthy Communities 

Designed to inspire and educate land use officials, mayors, selectboards, city councils, village trustees, and anyone who wants to use municipal authorities to improve the livability of their communities, this track features legislative updates, tips for good governance practices, and more. We included a session on the newly passed housing and land use bill that significantly affects Act 250 and municipal zoning, a session on civility and effective meeting management, and a session on cyber security (there’s money coming to help you tackle this issue).  

Elections 

Clerks! Clerks! Clerks! Featuring appearances from our Secretary of State’s office as well as our former elections director Will Senning (now a big wig with the federal office that oversees election security), this track is singular in focus: helping clerks prepare for this year’s election. VLCT couldn’t have offered this track without the help of the Vermont Municipal Clerks’ & Treasurers’ Association.  

Here's the best part of the workshop tracks being offered at Town Fair this year: you don’t need to worry about which workshops are in which tracks if you don’t want to. Bounce between tracks, sample a session from each, and follow your interests.  
 

But Wait, There’s More! 

My favorite part of Town Fair is presenting the annual municipal service awards – the Lifetime Achievement Award, the Municipal Service Award, and the Legislative Service Award. We’ll do that at lunch this year – where we’ll also hear from VTDigger CEO Sky Barsch about how the media and local government depend on each other. It’s not too late to nominate someone for a VLCT Municipal Service Award. 

Finally, to use your time as efficiently as possible, Town Fair 2024 is a densely packed one-day event. Register by August 31 to get the early bird price of just $79 for the entire day, which includes breakfast roundtables, lunch, and the ice cream social in addition to all the great sessions, exhibitors, and raffle prizes. To provide all that in one day, we will hold the annual meetings for VLCT, PACIF, and VERB in a hybrid fashion the day before, on October 1. It’s free to attend the annual meeting and critically important that every member has a representative there. Attend from your desk, your kitchen table, or your car (safely parked, of course). Our member-owned insurance trusts need your input. We’ll be voting on a new municipal policy to guide our work in the legislature next biennium. And we’ll be electing members to the VLCT Board of Directors.  

Once you’ve hit the lake one last time, gotten another cut of hay in the barn, or sent the kids back to school, we’ll announce our keynote speaker. Until then, get yourself registered for Town Fair. It’s one of the best benefits of being a member of VLCT.