Property Tax Due Dates in Vermont

Vermont's property tax system is unusual because education taxes are administered at the state level while municipal taxes are administered locally. Most Vermont property owners receive a single bill that includes both the education tax (set by the state) and the municipal tax (set by the town). Vermont's education property tax system allows lower-income homeowners to pay education taxes based on their income rather than their property value — a major benefit. Property is assessed at fair market value by local listers (Vermont's term for assessors). Vermont towns are required to conduct property reappraisals to maintain assessment equity.

Property tax due dates in Vermont vary by town. Most municipalities bill annually or semi-annually: Annual billing: Often due in November or August, depending on the town. Semi-annual: Due dates vary by municipality. Contact your town tax collector for your specific due date. Interest of 1% per month applies to late payments in most towns. Most towns accept payment online, by mail, and in person.

Vermont property tax relief programs: Property Tax Credit (Income Sensitivity) — Vermont's most significant homeowner benefit. Qualifying homeowners with household income under $47,000 (2024) can elect to pay their education property tax based on a percentage of their income rather than their property value. This income-sensitized calculation can dramatically reduce taxes for lower-income households. Claim through the Vermont income tax return. Homestead Declaration — Vermont homeowners must file an annual Homestead Declaration (Form HS-122) with the Vermont Department of Taxes to receive the residential education tax rate (which is lower than the non-residential rate) and to qualify for income-based tax adjustments. File by April 15 each year. Veteran Exemption — Qualifying veterans receive a property tax exemption of at least $10,000 off assessed value. Towns may set higher amounts. Contact your town listers.

Vermont property tax appeals start with the local Board of Civil Authority: Deadline: File a grievance with your town listers by the close of the grievance period, which varies by town but is typically in May or June. Process: The Board of Civil Authority (the town selectboard) hears appeals. Present comparable sales or other evidence. They must issue a decision within 90 days. Further appeal: Appeal Board of Civil Authority decisions to the Vermont Superior Court within 30 days.