Vermont Tax Department Issues Guidance on Property Tax Assessment Models for Municipalities

The Vermont Department of Taxes has issued an informational fact sheet guiding municipalities on structural options for property tax assessment administration. The guidance outlines four operational models available to Vermont towns: a traditional Board of Listers Only approach with three to five elected officials serving staggered three-year terms, an Active Lister Board with Contracted Assessor where listers handle administrative tasks while professional assessors conduct valuations, an Assessor/Essential Responsibilities of Listers model focusing listers on grievances and exemptions while assessors manage most duties, and a full Assessor approach requiring a town-wide vote to eliminate listers. The document emphasizes that while Vermont ...