How do I appeal my property tax assessment?

Town Listers (informal appeal) / Board of Civil Authority - BCA (town-level formal appeal) / State Appraiser / Vermont Superior Court

Step by Step

How to do it

Review your property appraisal notice; assessment is as of April 1 each year; review for accuracy (comparable sales, property data, improvements); Vermont assessors are elected "Listers" who value all real property in the town
GRIEVANCE WITH TOWN LISTERS (informal/first step): after receiving your appraisal notice, contact or appear before the Listers; each town sets a grievance date (typically April-June) by which you can file a grievance; file by the town's grievance deadline; you appear before the Listers to make your case
BOARD OF CIVIL AUTHORITY (BCA) APPEAL (formal town appeal): if unsatisfied with Listers' response:
File a written appeal with the TOWN CLERK (not the listers) within 14 DAYS after receiving the Listers' written decision
The BCA (selectboard) schedules a hearing and appoints an inspection committee to physically view your property; the inspection committee has approximately 30 days to provide a report; the BCA must issue its decision within 15 days after the inspection committee report
BCA hearings are informal; bring comparable sales, appraisal, photographs
Each town creates its own appeal form (no uniform statewide form)
FURTHER APPEAL: if unsatisfied with BCA decision:
Appeal to the STATE APPRAISER (division of the Vermont Department of Taxes): file within 30 days of BCA decision; less common route
OR appeal directly to the VERMONT SUPERIOR COURT (Civil Division) within 30 days of BCA decision; Court appeal is more formal

Details

What you need to know

Required Docs

Written grievance filed with Listers (town-specific form; no statewide standard)
Written appeal filed with Town Clerk within 14 days of Listers' decision (for BCA)
Supporting evidence: comparable sales, independent appraisal, photographs, property record corrections

Fee

Grievance/Listers: no fee; BCA: no fee; State Appraiser: no fee; Superior Court: filing fees GRIEVANCE DEADLINE: Varies by town (typically April-June for the current tax year; contact your town Listers) BCA APPEAL DEADLINE: 14 DAYS after Listers' written decision FURTHER APPEAL: 30 days from BCA decision WHERE TO GO: Town Listers (grievance); Town Clerk (BCA appeal filing); BCA hearing before selectboard; State Appraiser - tax.vermont.gov | (802) 828-2865; Vermont Superior Court

Where to Go

Town Listers (grievance); Town Clerk (BCA appeal filing); BCA hearing before selectboard; State Appraiser - tax.vermont.gov | (802) 828-2865; Vermont Superior Court

Vermont Notes

Important state-specific details

LISTERS (not "assessors" or "director of equalization"): Vermont's unique term for locally elected property assessors.
BOARD OF CIVIL AUTHORITY (BCA): Vermont's unique appeal body - the town selectboard acting in an assessment appeals capacity.
6-YEAR REAPPRAISAL CYCLE: Vermont Act 68 (2023, effective January 2025) requires towns to reappraise at least every 6 years; be aware in reappraisal years.
COMMON LEVEL OF APPRAISAL (CLA): Vermont uses a CLA factor that adjusts education tax rates to account for under-assessed towns; understand your town's CLA when evaluating whether to appeal.
FILE HOMESTEAD DECLARATION (Form HS-122) by April 15 annually - ensures you pay the lower residential education tax rate and may qualify for income-based adjustments.

Official Source

State office contact

State Office

Vermont Department of Taxes, Property Valuation and Review - tax.vermont.gov | (802) 828-2865; Town Listers (varies by municipality); Vermont Superior Court (varies by county)