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A comprehensive guide to the statewide reappraisal mandate, market disruption, and what Vermont homeowners should understand.
Vermont is undergoing the largest property reappraisal effort in state history.
Property owners across Vermont face a wave of reappraisals as towns either complete assessments, are in the middle of them, or will soon begin the process. This isn’t optional anymore—it’s mandated by state law. Understanding what’s happening and why can help Vermonters prepare for changes to property tax bills and navigate what experts are calling a decade of “assessment turbulence.”
The Problem: The Pandemic Broke Property Assessments
How Property Taxes Work in Vermont
Vermont property taxes are based on a property’s assessed value—the dollar amount a town’s assessor says the property is worth. Ideally, this assessed value should match what the property would sell for on the open market, called its Fair Market Value.
Towns maintain a “Grand List”—essentially an inventory of all taxable property and their assessed values. When most properties are assessed accurately, the tax burden is distributed fairly among property owners. But when assessments fall behind market reality, the system breaks down.
The COVID Housing Boom Changed Everything
Between 2020 and 2023, Vermont’s real estate market experienced unprecedented growth. Remote work brought an influx of out-of-state buyers. Housing inventory shrank. According to data from the Vermont Department of Taxes, properties that were valued at $400,000 in 2019 were selling for $700,000 by 2023 in some communities.
The problem: most Vermont towns hadn’t updated their property assessments in years. A town like Williston, which last reappraised in 2016, was still taxing properties based on pre-pandemic values even as the market surged. The Vermont Department of Taxes’ 2024 Equalization Study revealed that Williston’s Common Level of Appraisal—a measure of how closely assessed values match market values—had fallen to just 62.89%. This means properties were being taxed at roughly 63% of their actual market value.
Statewide, hundreds of towns found themselves in similar situations. The gap between what properties were worth on paper and what they were actually worth had grown dangerously wide.
Why This Creates Unfairness
When property assessments lag behind market values, several problems emerge:
• Long-term homeowners benefit at the expense of new buyers. A homeowner who bought their house in 2010 might be assessed—and taxed—on a value far below what they could sell for today, while their neighbor who bought in 2023 at peak prices pays taxes on the same outdated assessment even though they paid far more.
• Different property types are treated differently. In many Vermont communities, residential home values soared while commercial property values remained flat or declined due to factors like increased e-commerce. But if both are assessed using decade-old valuations, commercial properties may be carrying a disproportionate share of the tax burden.
• Tax rates become distorted. When a town’s Grand List is significantly undervalued, the tax rate must be artificially inflated to generate the revenue needed for schools and municipal services. This creates confusing “sticker shock” even though individual tax bills might not be proportionally high.
The old system relied on towns to monitor their own assessment levels and reappraise when certain statistical triggers were hit. But when hundreds of towns hit those triggers simultaneously due to pandemic-era market volatility, the system collapsed.
The Solution: Vermont’s New Reappraisal Law
Act 68 of 2023: The Six-Year Cycle
Recognizing the crisis, the Vermont Legislature passed Act 68 in 2023, which fundamentally changes how property reappraisals work. Starting January 1, 2025, every Vermont municipality must conduct a full reappraisal every six years.
Previously, towns could go 10, 15, or even 20 years without a reappraisal if their statistics looked acceptable. Now, there’s a strict schedule. The first wave of municipalities must complete their reappraisals by April 1, 2027.
According to legislative records, there are approximately 215 reappraisal projects scheduled across Vermont over the next decade—an unprecedented workload that’s already straining the capacity of the private appraisal firms that conduct this work.
Act 183 of 2024: New Tax Rate Math
In 2024, the Legislature passed Act 183 to address another problem: the confusing and volatile education property tax rates that resulted from outdated assessments.
Under the old system, if a town’s assessments were at 60% of market value, the state would divide the education tax rate by 0.60 to compensate—effectively more than doubling the published rate. This created alarming headlines about skyrocketing tax rates, even though the actual dollars collected remained relatively stable.
Act 183 introduced a “Statewide Adjustment” factor that smooths out these rate fluctuations. Instead of adjusting each town’s rate based solely on its own assessment level, the new formula compares each town to the statewide average. The Vermont Department of Taxes estimates the statewide average assessment level is currently around 72-75%.
Important to understand: this change affects how tax rates are calculated and displayed, but as the Department of Taxes clarifies, “it does not affect how much Vermont property owners pay in property taxes” in absolute terms. It’s a mathematical adjustment to reduce rate volatility, not a tax cut.
What’s Happening in Your Town
The Chittenden County Bottleneck
Communities across Vermont are at different stages of the reappraisal process. Chittenden County, home to some of Vermont’s most expensive real estate, is facing particular challenges.
Williston, which hasn’t reappraised since 2016, is currently preparing a Request for Proposals to hire a contractor. Town officials estimate that property values have roughly doubled since the last reappraisal. The town is aiming to meet the 2027 deadline, though competition for appraisal firms is fierce.
In 2022, Williston’s Selectboard actually appealed the state’s equalization study results, successfully arguing technical points that temporarily kept their assessment ratio above the threshold that would have triggered a mandatory reappraisal. While this delayed immediate action, it also meant the eventual correction will be more dramatic for taxpayers.
Essex and Essex Junction serve as a cautionary tale. The municipalities contracted with CATALIS Tax & CAMA, Inc. for a reappraisal initially scheduled for 2025. In December 2024, they announced a forced delay to June 2026, explicitly citing “the difficulty in recruitment and retention for the adequate number of field inspectors.” Even with a contract in place, labor shortages in the appraisal industry are causing delays.
Burlington completed its first citywide reappraisal in 16 years in 2021. The Grand List jumped by nearly 60%, and while the tax rate dropped significantly, the distribution of the tax burden shifted dramatically. Residential properties in neighborhoods that had gentrified rapidly saw increases, while some commercial properties saw decreases.
Colchester is currently undergoing reappraisal with Vision Government Solutions, with data collection beginning in January 2025 for a 2026 completion.
Rural and Upper Valley Communities
Towns outside Chittenden County face similar challenges, often complicated by resort economics and second-home markets.
Hartford is working with Tyler Technologies on a reappraisal for the 2025 Grand List, attempting to correct assessment levels that had caused significant tax rate volatility.
Woodstock, with an assessment level of just 64%, saw its tax rate jump by 62 cents in a single year according to Valley News reporting—a dramatic example of the volatility that occurs when corrections are delayed.
Some towns, unable to secure full reappraisal services quickly, are opting for “statistical reappraisals.” St. Johnsbury, for example, contracted with NEMC for a statistical update that uses mathematical modeling to adjust existing data rather than sending inspectors to physically inspect every property. This approach is faster and cheaper but can’t catch unreported renovations or other changes that require physical inspection.
What to Expect: The Reappraisal Process
The Inspection
When a town begins its reappraisal, property owners receive notification that data collectors will be visiting their neighborhood. These inspectors typically work between 9:00 AM and 3:00 PM on weekdays.
If homeowners are present, inspectors will request an interior inspection that takes approximately 10-15 minutes. They’re verifying information that affects the property’s value: quality of construction, overall condition, room count, finished basement area, and recent improvements.
If no one is home, inspectors will measure the exterior of the property and leave a “green card” requesting that the owner schedule an appointment for an interior inspection. While interior inspections are technically voluntary, they ensure assessments are as accurate as possible.
For commercial properties and rental units, the process is more involved. Business owners must typically complete Income and Expense Forms, as assessors use income-based valuation methods for these properties.
The Timeline
A full town-wide reappraisal typically takes 18-24 months from contract signing to completion. Data collection might occur over several months, followed by analysis, value modeling, and review periods where property owners can question their assessments.
The new values typically take effect on the April 1 Grand List date following completion, which means they’ll appear on tax bills later that year.
Understanding “Revenue Neutrality”—And Why Your Bill Might Still Change
Town officials often describe reappraisals as “revenue neutral,” and this is technically true at the municipal level—the town collects the same total amount in taxes whether or not it reappraises.
However, this doesn’t mean individual tax bills will stay the same. Here’s why:
Imagine a town with two properties: a residential home and a commercial building. Before reappraisal, both are assessed at $300,000 (but outdated). The town needs $12,000 in taxes total. Each property pays $6,000.
After reappraisal, the residential home is now valued at $500,000 (it appreciated significantly), while the commercial building is valued at $350,000 (it appreciated less). The total Grand List is now $850,000 instead of $600,000. The town still needs $12,000, so the tax rate drops. But now the residential homeowner pays a larger share of that $12,000 because their property makes up a bigger portion of the town’s total value.
Bottom line: “revenue neutral” means the total collected stays the same, but an individual property owner’s share of that total can shift significantly depending on how their property’s value changed relative to others.
This tax shift was evident in Burlington’s 2021 reappraisal, where many residential neighborhoods saw increases while commercial properties saw their share of the burden decrease.
The End of Local Control: Vermont’s Governance Shift
A less-discussed aspect of this transition is the gradual elimination of Vermont’s unique Board of Listers system. For two centuries, Vermont towns elected neighbors to assess each other’s property. The complexity of modern property valuation is making this model obsolete.
Towns across Vermont are voting to eliminate elected lister positions in favor of appointed, professional assessors. Bethel voted 80 to 15 to eliminate town listers. Plymouth’s Selectboard proposed elimination due to increased complaints and the technical training required. Williston plans to place lister dissolution on the March ballot.
As one Williston Selectboard member noted in a public meeting, dealing with the technical requirements of Act 68 compliance made them uncomfortable: “It’s very uncomfortable to sit and pretend like you know something when you don’t.”
The shift represents a trade-off between local democratic oversight and professional expertise. Proponents argue that professional assessors provide continuity and are better equipped to defend the town’s valuations when large property owners appeal. Critics worry about losing a layer of direct accountability.
Looking further ahead, Act 68 also directed the creation of a working group to study Regional Assessment Districts—potentially consolidating assessment functions at the county level and removing them from town halls entirely.
What Happens Next
For homeowners:
• Properties will be inspected within the next few years in towns that haven’t recently completed a reappraisal. The six-year cycle is now mandatory.
• Assessments will likely increase significantly in towns that last reappraised before 2020, reflecting the pandemic-era market surge.
• Tax rates will drop when new values take effect, but property owners should compare individual bills to previous years. The rate drop doesn’t necessarily mean a bill drop.
• Property owners can appeal assessments if they believe they’re incorrect. Towns provide information about the appeals process, which typically begins with an informal meeting with the assessor.
• Vermont’s Homestead Property Tax Credit provides relief for income-eligible homeowners. Approximately 60% of Vermont households qualify for some level of credit that caps taxes based on household income.
For municipalities:
• Contract early to secure appraisal vendors. The vendor shortage is real, and towns that delay risk being pushed to the back of the queue.
• Budget for significant costs. A full town-wide reappraisal can cost from $100,000 to several hundred thousand dollars depending on town size and complexity.
• Communicate proactively with residents about what to expect, particularly the difference between changing tax rates and changing tax bills.
• Consider professional assessor positions if still relying on elected listers. The technical demands of compliance may exceed volunteer capacity.
For the state:
• The Regional Assessment District working group continues studying long-term consolidation of assessment functions.
• The Department of Taxes will continue monitoring the statewide adjustment factor and may refine the Act 183 formula as more towns complete reappraisals.
• Vermont faces at least a decade of continuous reappraisal activity as the new six-year cycle takes effect, with approximately 215 projects scheduled across the state.
The Bottom Line
Vermont’s property tax system is undergoing its most significant transformation in generations. The pandemic exposed fundamental weaknesses in how Vermont valued property, and the state has responded with sweeping mandates that will touch every municipality and every property owner.
For property owners, the key is to understand that change is coming—or may have already arrived. Reappraisals are designed to restore fairness to the tax system by ensuring everyone pays their proportional share based on current market values. But “fairness” at the aggregate level doesn’t guarantee individual bills will remain stable.
Property owners should stay informed about their town’s reappraisal timeline, participate in informational meetings, and review assessments carefully when received. While the tax rate may change dramatically, what matters most is how a property’s value compares to others in the community.
Additional Resources
Vermont Department of Taxes – Reappraisals
Vermont Department of Taxes – Education Property Tax Rates
Vermont Department of Taxes – Statewide Adjustment Explainer
Compass Vermont is an independent, native publication focused on a collaborative resource model. This ensures thorough research and reporting that serves every resident, not just specific interest groups.
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Categories: Taxes
The last wave of urban folk, who migrated out of NYC in the wake of 9/11, largely picked up and returned to the “comforts” of life in the City after a few years of winter, mud season, and VT schools.
So now, based upon skyrocketed valuations from the covid scam, they reappraise for maximum valuations before the state experiences the inevitable repercussions of its do-nothing and make-nothing (but beer and mittens) economy, its bloated budget, and reliance on the now-gone sugar daddy of DC. Should be fun.
A. You failed to mention you don’t have to allow inspectors on your property….. much less in your property….period Post a “no trespassing” on your mailbox or similar.
Headline fixed:
Statewide property confiscation, and what it means for you
Exactly! I went to a Cornwall town meeting where Peter Conlon, Ruth Hardy and Chris Bray tried to justify the last round of property tax increases. Either Chris Bray or Peter Conlon actually stated that the schools were now moving on to worry about wealth equity. This is a key element of privledge and power according to the states wheel of Privilege,candy prop 4, a constitutional amendment that will end all privledge in the State of Vermont. Socialism is expensive for all those who have figured it out yet, and privledged homeowners are stuck with the bill.
Those people that returned to New York City should enjoy the new mayor. Vermont has engaged in real estate reappraisal fraud for years and now you are looking at a coming deflation value on all property. This scam has been inflated thru land control laws, scam interest rates, and the COVID lock down with all of that free money from the federal government.
What’s it going to mean? Yanking more money out of my pocket to pay for someone better off than me.
Wanna move
The cheapest places for retirees in the U.S.
https://creators.yahoo.com/lifestyle/story/in-the-cheapest-place-for-retirees-in-the-us-you-can-live-well–with-no-snow–for-under-1000-a-month-211036286.html
Now if my house appraisal is valued at one hundred fifty thousand dollars and i invest fifteen thousand dollars in repairs, the new value should be one hundred sixty five thousand dollars. Any thing over that amount is a tax on capital gains that i have not received with the sale of that property. Comment from Richard Day that pays nine property tax bills.
Proves a person doesn’t own their property, TAXES are really RENT, can’t pay for some reason, you’re OUT. Townshend’s last reappraisal was a wreck by a “Professional”. Didn’t the Tax Dept raised property values and values to get more money? If this is the case, even after any “Reappraisal” the state still can manipulate and confiscate. This REAPPRAISAL mandated by the state indicates they want more money and is sneaky way of pulling it off. Henceforth, there are far better places to live without the mandated (also) stress of survival. Vote these idiots to power.
You are paying off Vermont bond holders that are using your land as collateral for the repayment. The people with the money shelter their income with tax exempt bonds and they have to keep this ponzi scam going or you will destroy their income.
The problem, of course, isn’t the method in which tax liabilities are determined. There is due process available in the appeal rules.
The problem is the ever-increasing State Education spending. Decrease spending. Decrease property tax.
What’s the best way to decrease education spending. Make Vermont’s school choice tuitioning governance available to all Vermont parents. For every student choosing an independent school, State education spending declines.
Which is precisely the reason the racketeers in our State legislature won’t allow across the board school choice. They’re more interested in your money than they are your children.
Yes AND…
How much of the budget goes to funding, in one way or another, PROGRAMS that allegedly support “the most vulnerable among us”?
Whose real estate companies benefit from that subsidized housing?
How many House and Senate reps are affiliated with Groundworks (Windham)?
How many NGO’s and “experts” are fed from the state budget teat?
How much of your electricity bill goes into funding renewable generation?
It’s Death By A Thousand Cuts, and while “education” is a big one, it is by no means the only one.
The spending issue is systemic and systematic. Smartmatic.
School choice will still be paid by property taxes????? The art of the deal is just another method to steal.
Re: “School choice will still be paid by property taxes?????”
Not necessarily, Mr. Day. But that’s a different subject and I wonder if you have the patience to consider it. For example,
If one town has a preferred education system, e.g., school choice, and another district doesn’t, will property in the school choice town be more valuable because property in a school choice district is preferable to property in a district w/o school choice?
Should property taxes pay for municipal services at all? What about road maintenance, fire protection, and law enforcement? Or should all taxes be paid based on income? The higher the income, the higher the tax? Or should it be a use tax? Suppose no one uses the services during a given period? Or should road maintenance, fire protection and law enforcement be provided by volunteers?
What about a low-income person with a high value property or a high-income person with a low value property? The fire department protects both properties. Should the low-income person pay less for protection on a higher valued property.
These are all complex issues. And the easy way out is, of course, to say it’s all stealing and there shouldn’t be any taxes. But that’s careless and lazy logic that ignores the issues we can control.
My point is directed at lowering spending, be it educational spending or State and Municipal services spending. And the Catch 22 is that the more expensive and dysfunctional our governance in a given State or Municipality, the lower the value of property in that State or Municipality.
As it is, property taxes are my single highest annual expense. I can barely afford to keep the property because the carrying costs are so high. Shouldn’t the value of my property, then, decline too?
On the other hand, if we can agree on a system that limits spending (no matter what revenue source pays for that system), it will not only decrease taxes, it will increase the value of our property. So… one step at a time. If this is confusing for you, let me know. I’ll be happy to explain.
In reality, if Education spending wasn’t out of control the valuation of the property would almost certainly be irrelevant, the total amount needed divided by total value of property for tax rate, so if property value doubles for same amount of money needed the rate would be half. But overspending and increased value are a disaster
Ron: Overspending IS a problem. Increased property valuation doesn’t have to be a problem – as long as spending declines, or at the very least, holds steady.
If you look at this table, shows figures don’t lie, but liars can figure from the Department of Taxes The Equalization Study for every town
“Vermont raises education funds through several tax sources, including a state education property tax. The state education property tax is based on each municipality’s grand list of properties. The Division of Property Valuation and Review (PVR) conducts an annual Equalization Study of all the municipal grand lists.
https://tax.vermont.gov/municipalities/reports/equalization-study”
Where does Fair Market Value fit in? I’ve seen in Bradford Listers (your neighbor) accessed a property about $50K higher that it sold for. The selling price was FMV not some Lister or Appraiser value. Lister’s Handbook states properties for valuation is based on FMV, ignored. As the old TV show Mel’s Diner, Flo says “kiss my grits”.
There is nothing confusing about the property tax. The other subject about paying your municipal workers with property taxes is a subject that needs more attention. Trust me, I am not confused about any of these subjects. Comments from Richard Day.
Well, well, where indeed are the municipalities going to find their money???? When property tax is in and of itself non constitutional, that’s right, it is NOT supported by our highest binding law of the land. Our constitution, had you read it lately, states the matter quite clearly. We have an unalienable right to acquire, possess and protect property as a matter of natural and inherent rights that cannot be changed or taken away by Government, which has limited delegated authority, and cannot exceed its constitutional instructions, although, obviously it has broken down the fence and is runaway, writing itself all sorts of rights and privileges it simply does not possess. / You will see that the VT Constitution is clear that the right to private property is unalienable, the government cannot touch it, as evidenced by both the 1st article and the second, and the government, if it must take property for public use, it must pay for it. / Here’s the problem, property tax means that Towns claim superior title to your land. They own it. You rent. They kick you out if you don’t keep up. Feudalism. Indentured feudalism. The Constitution rigidly instructs against this, and the next question is, where will towns get their money then? /. Check into my substack for the whole discussion. /. So, if you are but a renter, and even your title offers you only the right of tenancy, then who is bamboozling who? They call you a private property ‘owner’ but they have claimed superior title and call you a tenant. You thought you were an owner. The reality is that you should be, and in order to actually be the owner that you thought you were, we have to put government back into its constitutional box, make it behave according to the limits of its delegated authority. The property tax violates the 1st article in not one but two places. Can you find out where? /. Remember what unalienable means, cannot be taken and cannot be given away, they come with God’s blessing, by authority of GOD, not government, which is limited in its delegated authority. Article 1. [All persons born free; their natural rights; slavery and indentured servitude prohibited]
That all persons are born equally free and independent, and have certain natural, inherent, and unalienable rights, amongst which are the enjoying and defending life and liberty, acquiring, possessing and protecting property, and pursuing and obtaining happiness and safety; therefore slavery and indentured servitude in any form are prohibited.
Article 2. [Private property subject to public use; owner to be paid]
That private property ought to be subservient to public uses when necessity requires it, nevertheless, whenever any person’s property is taken for the use of the public, the owner ought to receive an equivalent in money.
PS Government acting outside of its constitutionally delegated authority, unseats itself and is posing as frauds. emilypeytontruthrises@substack.com
Thank you Emily, my thoughts exactly as I sated from years of personal experience and going through the grievance process 4 times in years (2 years are required before another grievance). Bruce Parker of the old True North Reports forum (before VDC) wrote two articles about my property assessment and exorbitant taxes in Townshend, titled Deer Camp owner. I traveled around the state to various towns to get Fair Market Value of similar properties (1340 miles). The articles may still be in a search engine. A required “professional” appraiser accessed my property value being 120K, after grievances it’s more real being about $65K, the taxes (rent) is far lower. Deer Camp, no elec, water, sewage and no one lives there and on a dirt road, but a lot of maintenance. and theft. Mainly high RENT is due to the educational corrupt system taking 80% of the RENT. Actually the education system owns 80% of the property. The town hall employees know me quite well. Costs money and time to do the grievance Listers first, BCA Board (Board of Civil Authority) second, and the state appraiser $50. Don’t like that then the Superior Court $250. They put up many road blocks for frustration hoping the owner stops protesting. Had a family member in another town was voted to be a Lister. Had to be indoctrinated (told what to do) by the VT Dept of Taxes. She got frustrated by what the State informs them to do, she quit. The issue was said, “access property values high, if the people don’t protest, you have FREE MONEY”. They take advantage of people not knowing the process and / or don’t want to protest. he system is rigged. And the people that obey in the system are your voted neighbors. I have so much more info. Research the law suit Ames v the Town of Danby 1978 regarding the establishment of FMV in the state. Lister either stupidly or unknowing violate this Court order. I have been considering establishing a non-profit organization consisting of at least two lawyers in each county that would assist people with their grievances fighting unjust values and excessive taxes. Keep the Courts busy. If that situation happens, perhaps the towns will become fair minded due to costs. People should be more involved and protect their rights as you gratefully stated.
My $0.02, Tom
In my comment following Emily’s I mentioned the BCS (Board of Civil Authority), the second road block. They consist of about 7 members in the community, none of whom have any real estate experience and one being the Town Clerk. After hearing your grievance, an appointment is set to view your property. Sounds decent right? Three members volunteer to view the property.
The last inspection, the three walked by the building and went into the woods on a logging road, no where near the building.
The report was written (by the Town Clerk from Chicopee MA and worked in a lawyers office 15 years before moving to VT, with a hateful attitude) stating the building had electricity and noted other falsehoods and wrote the report. They had an agenda not to change any values. One member said I had a cellar door (garage size) worth $1200. As he walked away in passing, I protested his assessment of the door and he said “Look at the Hinges”. I said they cost me $15, no change he had the power. I’d like to count the number of doors he has in his house and value them at $1200 each because of the hinges.
Next protest was to the State Appraiser, Norm Wright, an elderly fellow, very legally minded and looked at the property.. He said there was no electricity and changed the value to $65K, the BCA and Listers were over ridden. Norm also stated that the BCA inspectors are not required to physically view the property, they could just drive by. So much for the state’s grievance process involving this road block. This shows the BCA memebr have no real Eastate experience, couldn’t tell if there were no elecc wires to the building, no meter, no circuit breaker box, or other no available systems.
Perhaps the reader might know a little more about the State’s taxing apparatus. In Townshend there are three Listers Noting there are reported 250 towns (actually more) in VT that’s 750 minimum Listers. In the state of Michigan there is one Lister in every county. Thinking, if one Lister they must value property sold being FMV. In VT 750 can manipulate any property value. And if a Lister doesn’t like you being a neighbor, they can list you’re property very high. Total manipulation, rigged system and now they want to change it—to what?
My $0.03 Tom
It really is unfair that property owners, prior to 2020, will now be punished because someone paid twice an assessed value for a property. There are still inflated price buyers scooping up the properties retired folks can no longer afford, but the mass move ins have slowed significantly. To think these inflated “values” are the real market is a lie. VT is a mess. Don’t know how I’ll afford to retire here. NH isn’t looking too bad.
VT is a dead state shopping areas are far in between. Been around NH quite a bit and the state is booming. There are areas with a lot of building construction happening, yet there are rural areas. Bet there are far more tourists coming to NH. Good reasons they don’t have an Income tax nor Sales Tax. AND many VT people go there to shop, parking lots are full of out of state shoppers, not only VT’ers. I’ve lived in both states, and Alabama and can see huge differences. Now VT appraisal corruption, getting deeper in the rathole.