Info: Lister Duties and the Property Assessment Process
Hartland’s Board of Listers consists of three elected officials who are responsible for fairly and equitably assessing all the real property in town, utilizing best assessment practices and complying with Vermont State statutes. Other Lister duties include maintaining and updating tax maps and property records; processing and verifying Homestead Declarations; completing property transfers; recording Current Use (LUCT) applications, plans and maps and valuing withdrawals; tracking and verifying sales; assisting the State with the annual Equalization Study; hearing grievances (assessment appeals); serving on the Board of Abatement; providing access to public information; being available for public inquiry and assistance; continuing education and keeping up-to-date with current statutes, procedures and practices; and most importantly, serving the public in a professional and courteous manner.
A Brief Overview of the Property Assessment Process:
The valuation or listing year runs from April 1 through to March 31 of the following year. The ownership, condition and value of each property is set as of April 1st and is basis for calculating the tax bill that is issued later that year. This set assessed value is supposed to reflect the fair market value, or the price, the property will bring on the current market when put up for sale and purchased in valid, or arms-length, transaction. Taken into consideration to achieve this, are all the elements of the property: its current and potential use; any functional deficiencies; the quality, age and condition of any buildings on the property; the neighborhood where the property is located; what it would cost to build the same buildings today, the contributory cost of the improvement2s; the contributory value or adverse affect of property features; any income generation; and sales comparison of similar properties. The sale price of a property is an important element to consider but it is not the sole determinant of its value.
In the beginning of June, the Listers lodge the Abstract (or preliminary) Grand List. The Grand List records the total value of all taxable property in Hartland and with the approved Town budget, is used by the Select Board to calculate the tax rate. A reminder that the Listers only assess property value. The same day the Abstract is lodged with the Town Clerk, the Change of Appraisal Notices are sent out by certificate of mailing for all the properties that have value changes from the previous year. Reasons a property value may go up or down include, but are not limited to: town-wide reappraisal years; when there have been significant changes made to any structures on the parcel (including removing existing or adding new ones); acreage changes; or when there is a change of use (business, rental, agricultural, etc.). If at any time during a tax year, your property is destroyed or seriously damaged, please let the Listers know. You may want to request an abatement of taxes for the remainder of the tax year through the Town Clerk's Office for your damaged or destroyed property.
It is recommended that property owners check their property record card and notify the Listers of any discrepancies so that the record can be corrected. The scheduled date(s) for grievance, the deadline to file and necessary information on how to begin the process are included with the Change of Appraisal Notices. Any owner that feels their property value is inappropriately assessed, has the right to appeal during the grievance hearing period in any given year. Property owners do not have to wait to receive a Change of Appraisal Notice and may contact the Listers' Office for information on the grievance process. Important to note that the purpose of grievance is to appeal the set value (assessment) of the property or the allocation of that value, not the tax rate or the amount of taxes due. If an owner has a hardship with the taxes owed, they should contact the Town Clerk's Office to see if they qualify for an abatement of their taxes.
Once the grievance hearings are completed, the owner will be notified by mail of the Listers' decision. If a property owner is not satisfied with that result, they may then appeal to the Board of Civil Authority (BCA). The deadline to do so and information on how to go about that is included with the grievance decision notice. The owner may also contact the Listers' Office for more information and to have any questions answered. Any changes of value that occurred due to grievance are recorded in the Abstract Grand List. Once this is completed, the Listers must lodge the completed Grand List in the Town Clerk's Office before the end of July. At this point the responsibility of the Grand List is transferred to the Select Board. From then until December 31st, any adjustments, (also called errors and omissions) other than pending appeals, have to be approved by the Select Board. By Vermont State statute, after December 31st, no more changes may be made to that year's Grand List (again other than pending assessment appeals). This resets the Listers' calendar to begin the process all over again in preparation for the next Grand List.