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Before Filing the Grand List “Abstract"

Actions and Decisions by the Board of Listers Must be Made at a Duly Warned Meeting
June 28, 2024

Do the Listers Need to Sign the Certificate and Notice that Accompany the Preliminary Grand List (aka the “Abstract”) that’s Filed with the Clerk per 32 V.S.A. § 4111 at a Public Meeting? 

Yes. Title 32 Section 4111 states that the book for the abstract of individual lists (aka the preliminary grand list, the abstract) must contain both “a certificate, signed by the listers, that according to their best knowledge, information, and belief they have herein set down the listed valuation of all taxable real and personal estate of each person therein named” and “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” and that they “will meet at some place therein designated by them to hear all grievances and make corrections in such list.”  

The answer to the question of how these documents are signed involves two laws: the joint authority statute and the Open Meeting Law. The joint authority statute provides that a public body of three or more must act by a “concurrence of a majority.” 1 V.S.A. § 172. This means that the power of a public body resides in the majority, not in any individual member. Accordingly, unless the law specifically states otherwise, no individual lister has the authority to act on their own and that includes signing any documents which are required by law to be signed by the board. The Open Meeting Law provides that a public body can only act during a public meeting. “No resolution, rule, regulation, appointment, or formal action shall be considered binding except as taken or made at such open meeting, except as provided under subdivision 313(a)(2) of this title.” 1 V.S.A. § 312(a)(1). Consequently, for the board of listers to take any action, including signing the certificate and notice that accompanies the preliminary grand list filed with the town clerk, it must do so at a meeting that is open to the public. 

While there are some exceptions to the law for things like “clerical work” or “administrative matters,” the law does not define them and Vermont courts have not yet had the opportunity to interpret them. Therefore, it remains unclear exactly how and when those exceptions would apply. What is clear, though, is that – due to these two provisions of law – actions and decisions by the board of listers and all public bodies must be made at duly warned meetings.  

Further support for this interpretation comes from contrasting the requirement of the “listers” to sign the certificate and notice in 32 V.S.A. § 4111 with the requirement in 32 V.S.A. § 4151(b) and (c) for “each lister” to take, sign, and attach their oaths. If the Legislature had intended to allow individual signing of the abstract’s certificate and notice, it would have used the same language that allows this for their individual oaths.

Board of Civil Authority Mock Hearing (On Demand)

Recorded April 2022

A Mock Board of Civil Authority Hearing enacted by the Municipal Assistance Center team. This session provides you with a brief overview of the hearing and decision-making processes of the BCA in Property Tax Assessment Appeals Hearings.

Note: This session is available for the purposes of illustrating what a BCA Hearing might look like. Because it was recorded in 2022 links or webpages mentioned in the recording may have moved or been removed entirely. Please refer to the Property Taxes topic page for current information. 

Publication Date
05/10/2022

Lister and Assessor Toolkit

To help Listers and Assessors carry out their statutory duties, we have compiled several online resources and trainings (see the Links section on this page). The Board of Listers is subject to Vermont’s Open Meeting Law, so there are links to our extensive Open Meeting Law resources as well. 

Thanks to support from the Vermont Department of Taxes, Property Valuation and Review Division, we provide members with online resources and training, with additional training for towns undergoing property tax reappraisals.  

Publication Date
04/21/2023

Lister and Board of Civil Authority Deadlines

Please Note: VLCT created this document to help simplify the tax assessment appeal process. Events and deadlines may not be presented sequentially. 

Lister Process and Deadlines

ActionLegal ParametersDeadline for Population <5,000Deadline for Population >5,000
Assessment Date/Valuation Effective 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


On or before 
June 4  

 

On or before 

June 24 

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)

On or before 
June 4  
 
On or before 
June 24 
 
Change of Appraisal 
Notices Sent With (Tentative) Schedule/Notice 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

"Notices shall be mailed at least 14 days before the time fixed for hearing."  

Sent on or before 
June 4 
 
Sent on or before June 24 
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)(Same regardless of population)
Deadline is the last day that the Listers meet to hear grievances
 
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)
(Same regardless of population)
At least 24 hours prior to every meeting in which a tax appeal hearing takes place (which constitutes a "special meeting" under the Open Meeting Law) 
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

Hearings must be completed on or before July 2 Hearings must be completed on or before July 22 
Minutes for Lister Hearings

Must be available after five 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.  

(same regardless of population)
5 calendar days from the date of the conclusion of lister grievance.
Record and Post Lister HearingsMust record (audio or video) hearing and post in a designated electronic location for a minimum of 30 calendar days following the posting of minutes, unless Board of Listers can show recording requirement would be an undue burden. (same regardless of population)
Post following posting of meeting minutes.
Must be posted for at least 30 calendar days.
 
Listers Mail or Deliver Written DecisionBy June 9, lister grievance decisions must be delivered or mailed postage prepaid to each person who grieved. The notice must inform the taxpayer that they may appeal the decision to the board of civil authority by lodging their appeal with the town clerk within 14 days of the mailing of the written notice of amendments. 32 V.S.A. § 4224On or before July 9On or before July 29
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(a)

Automatically extended 30-50 days, depending on population. 32 V.S.A. § 4341

On or before July 25On 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. § 4224

Within 14 days after mailing of notice of results of grievance
(same regardless of population)
 

 

BCA Process and Deadlines

ActionLegal Parameters and DeadlinesDeadline for Population <5,000Deadline for Population >5,000
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)

(same 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)

(same regardless of population)

BCA Organizational MeetingOptional

(same 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 selectboard members, 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. § 8011

(same 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)

(same regardless of population)

At least 24 hours prior to BCA's organizational meeting (which is a "special meeting" under OML).

At least 48 hours prior to every meeting in which a tax appeal hearing takes place (which is a "regular meeting" under the OML)

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)

(same regardless of population)

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

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.
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)

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 then reconvene the hearing to allow further testimony and/or evidence.

(same 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)

(same regardless of population)

30 days from the hearing on that property.

BCA Hearings EndNo statutory deadline by which the BCA must complete the total hearing process.

(same regardless of population)

Minutes for BCA Hearings

Must be available for inspection and copying after five calendar days from the date of the close of each and every hearing. 

Must be posted no later than five 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)

(same regardless of population)

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

Record and Post BCA HearingsMust record (audio or video) hearing and post in a designated electronic location for a minimum of 30 calendar days following posting of minutes, unless BCA can show recording requirement would be an undue burden. 

(same regardless of population)
Post following posting of meeting minutes.
Must be posted for at least 30 calendar days.

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)

(same 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)

(same 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)

(same 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(a)

(same regardless of population)

Publication Date
05/23/2025

Tax Abatement Toolkit

MAC has compiled a number of useful resources for listers, boards of abatement, and official with tax abatement responsibilities. These resources can be found left in this handy tax abatement toolkit. 

Publication Date
09/11/2024

Ask MAC: Can Snowmobilers Travel on Town Highways? 

Vermont’s picturesque snow-covered winter landscapes inspire outdoor activities such as skiing, snowboarding, ice fishing, and snowmobiling. A favorite pastime of many Vermonters, snowmobiling can raise questions for municipalities. For instance, can snowmobiles be used on town highways? The answer is yes – to a certain extent. See 23 V.S.A. § 3206. Snowmobile operators have the right to travel on any town highway that is not maintained by the town in winter; therefore, if a town does not plow a town highway during the snow season, it may not prohibit snowmobile use on that highway. Additionally, snowmobiles may be operated on a town highway if the path of travel is located five or more feet from the plowed portion of the highway. However, this law does not apply to Class 4 roads or privately maintained trails. 

Snowmobiles may be operated on or across a town highway only when all the following conditions are met: 

  1. The crossing is made at an angle of 90 degrees to the direction of the highway and at a place where no obstruction prevents a quick and safe crossing;  
  2. The operator brings the snowmobile to a complete stop before entering the traveling portion of the highway;  
  3. The operator yields the right of way to motor vehicles and pedestrians; and 
  4. The operator is 16 years of age or older, or, if 12 to 16 years old, is under the direct supervision of a person 18 years of age or older. 

These rights are granted by state law, which means a town must allow such snowmobile use. A town may, however, impose restrictions regarding the time, manner, and location of snowmobile operation. 23 V.S.A. § 3210; 24 V.S.A. § 2291(4). For instance, a town may – with some limitations – prohibit the operation of snowmobiles between the hours of 11 p.m. and 6 a.m. See 23 V.S.A. § 3206(b)(20). Other restrictions related to time, manner, or location of snowmobile use include setting speed limits on snowmobile operation, prohibiting racing, or requiring single-file operation. Note, however, that the selectboard must impose any allowable restrictions through a duly adopted ordinance for them to be enforceable. Any ordinance regulating snowmobile use must be consistent with Vermont law. 23 V.S.A. § 3210

Snowmobiles may also be operated on any town highway that the selectboard has opened and so posted. 23 V.S.A. § 3206(b)(4). For a selectboard to “open” a highway, it can simply adopt a policy or pass a resolution (that is, take a formal vote) at a duly warned selectboard meeting that declares the highway open for snowmobile use. Regardless of the mechanism that the selectboard uses to “open” the highway, the selectboard must also have signage posted on the highway that provides notice that the highway is open to snowmobile travel. Signage must be in conformance with the Manual of Uniform Traffic Control Devices, as required by 23 V.S.A. § 1025

The Municipal Assistance Center created its Model Snowmobile Ordinance and Guidance to help selectboards regulate snowmobiling within their towns and provide the means for selectboards to open additional town highways and sidewalks for snowmobile travel. 

Authored By
Carl Andeer
Staff Attorney II, Vermont League of Cities & Towns

Locally Elected Auditors Training

Each year, as municipal budgets grow and sources of revenue become more diverse, the task of auditing municipal financial records becomes more difficult. Current Vermont law doesn’t require locally elected auditors to have any education or experience in bookkeeping or accounting. This training will provide an overview of legal requirements of the annual elected auditors’ report as well as information to help elected auditors fulfill their responsibilities under Vermont law.