My understanding is that the timeline is part of the federal requirements.
Those of us who worked to get the money understand how difficult the timing
is but the purpose of the money is to reimburse emergency expenses that had
to be undertaken to deal with the fallout from the pandemic. Allowing us to
use the money next year would be easier for us but wouldn't fall under the
federal guidelines. It's too bad there isn't money available to prepare for
the next pandemic or the next wave, but that's not what Congress passed.
From: Vermont Municipal Government Discussion Network
[mailto:[log in to unmask]] On Behalf Of Condos, Jim
Sent: Tuesday, August 4, 2020 10:36 AM
To: [log in to unmask]
Subject: Re: District Advisor Newsletter - August 2020
Barbara
Not sure who thought of this timing. but ALL of VT's Town Clerks are right
out straight dealing with elections before and after the Aug 11 primary.
This week and next week they are dealing with a record turnout of absentee
requests (almost 10x the number in 2018) and the subsequent returns along
with checklist maintenance as they prepare for next Tuesday's primary.
They must also set up their polling locations following guidelines prepared
by our office, VDOH, and the CDC.
Then on Aug 12 and 13 they must review, verify and certify their election
results to our office.
And then on Monday and Tuesday Aug 17 & 18 many have to canvas those
results.
Then it starts all over as we ramp up for the November election - the first
ballots are mailed out on Sept 18.
Just saying.
Jim Condos
Secretary of State
State of Vermont
Please note that my email address has changed to:
<mailto:[log in to unmask]> [log in to unmask]
P: 802.828.2148
<https://sos.vermont.gov/> sos.vermont.gov
<https://www.facebook.com/SecretaryOfStateJimCondos/> Facebook |
<https://twitter.com/VermontSOS> Twitter
128 State Street
Montpelier, VT 05633
Notice: By Vermont's public records law, emails (and other documents)
acquired/created by a government agency are considered public records and
subject to disclosure, unless specifically excluded by the Public Records
Act.
From: Vermont Municipal Government Discussion Network <[log in to unmask]
<mailto:[log in to unmask]> > On Behalf Of Schlesinger, Barbara
Sent: Tuesday, August 4, 2020 10:17 AM
To: [log in to unmask] <mailto:[log in to unmask]>
Subject: District Advisor Newsletter - August 2020
EXTERNAL SENDER: Do not open attachments or click on links unless you
recognize and trust the sender.
PROPERTY VALUATION & REVIEW AUGUST 2020 NEWSLETTER
What's New for August
Act 137 of 2020
The Vermont Legislature passed Act 137 of 2020
<https://legislature.vermont.gov/Documents/2020/Docs/BILLS/H-0966/H-0966%20A
s%20Passed%20by%20Both%20House%20and%20Senate%20Unofficial.pdf> to
distribute Coronavirus Relief Funds (CRF) to various entities in Vermont.
Sections 7 - 10 appropriate $13 million to Vermont units of local government
to reimburse eligible COVID-19 expenses and $2 million to assist
municipalities in digitizing land records for online public access. The
Agency of Administration, including the Vermont Department of Taxes, will be
responsible for distributing the funds. Please familiarize yourself with the
opportunities and guidelines on our webpage:
https://tax.vermont.gov/coronavirus/municipal-grants
Local Government Expense Reimbursement
Section 7 of the Act, the Local Government Expense Reimbursement (LGER), are
grants to reimburse eligible COVID-19 expenses incurred between March 1 and
December 30, 2020. These expenses are only eligible for reimbursement
through the LGER Grant to the extent that they are not covered by insurance
or other federal funding sources, including funding provided by the Federal
Emergency Management Agency (FEMA). Therefore, it is imperative that your
unit of local government apply for FEMA funding for those expenses which are
eligible through the FEMA Public Assistance program prior to submitting your
LGER application. For more information on how to apply for FEMA funding, go
to https://vem.vermont.gov/applicant
<https://nam10.safelinks.protection.outlook.com/?url=https%3A%2F%2Fvem.vermo
nt.gov%2Fapplicant&data=02%7C01%7Chthompson%40guidehouse.com%7C5f24fe4bda324
c3b834b08d827515ce2%7C4ee48f43e15d4f4aad55d0990aac660e%7C1%7C0%7C63730257772
3926436&sdata=rnFuatO3afzAfcKrX6fYL9Y1aEDkHglr%2FX8f4jTtGY8%3D&reserved=0> .
Digitization of Land Records
$2 million will be issued to qualifying municipalities to reimburse certain
costs associated with making digital copies of land records available online
for public access through a secure portal. The funds can be used both to pay
necessary expenditures that qualifying municipalities face and costs
directly associated to digitizing land records. The Municipal Records
Digitization grant application is now available at
https://tax.vermont.gov/coronavirus/municipal-grants
For inquiries regarding either of these grants you may email
[log in to unmask] <mailto:[log in to unmask]> . Please
include your phone number so a follow-up call can be placed if need be.
Grand List Filing
* Final Grand List for towns of greater than 5000 shall be completed
and deposited in town clerk's office on or before August 14 32 VSA 4111
<https://legislature.vermont.gov/statutes/section/32/129/04111> 32 VSA
4151 <https://legislature.vermont.gov/statutes/section/32/129/04151> 32
VSA 4341 <https://legislature.vermont.gov/statutes/section/32/129/04341>
* Electronic 411 to PVR 32 VSA 5404(b)
<https://legislature.vermont.gov/statutes/section/32/135/05404> on or
before Monday, August 17th - ALL TOWNS**
**Assuming a town has completed and submitted an COVID-19 extension request
- then the August 15 Lodging of the Grand list with the Tax Department has
been extended one month and will now be due to the tax department September
15.
Form 427
Form 427, the Report of Municipal Tax Rates is due to PVR August 17th or as
soon thereafter as the municipality prints tax bills. This form is submitted
electronically through the NEMRC Grand List module.
NEMRC Form 427 Instructions
<https://www.nemrc.com/support/grandList/427Instructions/>
Education Property Tax Rates
Please visit
https://tax.vermont.gov/research-and-reports/tax-rates-and-charts/education-
tax-rates
for town tax rate tables and resources for the current, 2020-2021, property
tax year (FY21). Tax rates are available for towns that have:
* Passed their school budget and submitted it to the Agency of
Education and
* Completed their reappraisal (if reappraising in 2020)
Please note: The Education Tax rates for additional towns will be made
available at the above site when the Education Property tax rates are set.
Please contact <mailto:[log in to unmask]> [log in to unmask]
with additional questions.
Additional information on how Education tax rates are set may also be found
at
https://tax.vermont.gov/property-owners/understanding-property-taxes/educati
on-tax-rates/faqs
Lister Education
IAAO - 100 Workshop
Understanding Real Property Appraisal Webinar
August 18 - 19 Tuesday - Wednesday 9:00 -
4:30
This on-line workshop is designed to provide the students with a basic
understanding of the procedures and techniques used within a mass appraisal
office. This workshop introduces students to some of the concepts involved
in using two approaches to value: the cost approach and the sales comparison
approach. Prerequisite: This online course is a requirement for Vermont
Property Assessor Level I Certification. To register, please visit
<https://tax.vermont.gov/municipal-officials/education>
https://tax.vermont.gov/municipal-officials/education
VALA Annual Conference
Save the date! This year's Annual Conference Friday, September 18th will be
virtual. Details and registration are available at
https://valavt.org/news-updates/vala-2020-annual-conference/
Deed Reading & Real Estate Exemptions Webinar Materials
The James Barlow, PLC, WEBINAR focusing on Deed Reading and Real Estate
Exemptions was presented on Thursday, July 16th. This webinar was recorded
and may be viewed at this link:
https://us02web.zoom.us/rec/share/-5kPrr10ERJXpXRw1DAVqI_GLXiT6a8hyBNr_sOzxw
AEZ1w31TMqK9i-VvTP1cF?startTime=1594907254000 Password: 8K&y=2u&
Documents related to the presentation will be posted to our website
https://tax.vermont.gov/ later this week and will also be distributed via
LISTSERV.
_____
News You Can Use
Preparing for the Equalization Study
As you are all aware, your annual sales validation task is now completed
through the myVTax portal. This initial task, completed by the listers, is a
vital part of the equalization process that is used to calculate the common
level of appraisal (CLA), coefficient of dispersion (COD) and equalized
education grand lists (EEGL) for tax rate purposes and education funding.
All the past year sales are available in your myVTax account. Please
finalize review of these sales at your earliest convenience and schedule a
time with your District Advisor for an overall 411 review and to answer any
questions you may have. The DAs will have a few checklists to review with
you, including reviewing the coding of exempt properties, utilities, etc. to
make your results more accurate. The accuracy of the equalization study
helps us to ensure that the CLA, COD, EEGL & Education Liability and
Reappraisal Order Status are correct. Your assistance in this process is
crucial and important!
Our hope is to complete the sales validation process as soon as possible,
thereby enabling us to make ourselves more available to towns in the late
fall. With your cooperation we would like to have all sales validated in
your myVTax accounts by September 1.
If you have completed your sales validation, Thank You! We appreciate your
assistance with this process!
Equalization Sales Study Validation
<https://tax.vermont.https:/tax.vermont.gov/sites/tax/files/documents/myVTax
%20and%20Sales%20Study%20Training.pdf>
Introduction to Vermont
<https://tax.vermont.gov/sites/tax/files/documents/Intro%20to%20Vermont%27s%
20Equalization%20Study.pdf> 's Equalization Study
Reappraisal Towns
Towns that have completed a reappraisal for the 2020 grand list will be
validating three years of sales validation in myVTax. The new reappraisal
values will be available in the Grand List information column. Prior listed
values at time of sale will need to be edited to reflect this new
reappraisal value. If you completed a full reappraisal, we would expect all
listed values to have changed. If you completed a partial reappraisal you
should indicate those parcels that were reappraised and change only these
listed values to reappraised values.
**Reappraisals are to be approved by January of the reappraisal year to be
accepted for equalization (this includes all reappraisals - whether they are
under Director order or town's choice). If PVR did not approve your
reappraisal or PVR was not aware of your reappraisal activity PVR will not
accept the new values for equalization purposes.
Please contact your District Advisor with questions or if you need
assistance.
Annual Rollover
The rollover process is completed as part of creating your As Billed entity,
there is no longer a need for an additional rollover. Instruction for
creating the 2020 As Billed Grand List can be found on pages 5-6 in the
Grand List Lodging instructions found at
<https://tax.vermont.gov/sites/tax/files/documents/GB-1067.pdf>
https://tax.vermont.gov/sites/tax/files/documents/GB-1067.pdf
As soon as your Grand List has been accepted by the town clerk and you have
created your As Billed 2020 entity, you will be working for the rest of the
calendar year in two NEMRC entities:
* #1 Entity is now your working Grand List. You can begin processing
your transfers, making your assessment changes and all other routine
maintenance in anticipation of your April 1, 2021 Grand List.
* Your 'As Billed 2020' entity is where you will continue working
with your homestead declaration downloads, state property tax credit
downloads and current use exchange files.
* Different passwords for your entities are very helpful in keeping
you mindful of which entity you are working in and helps prevent errors.
http://www.nemrc.com/support/grandList/
Appeal Resources
Vermont League of Cities and Towns provides a wealth of guidance and a
centralized resource center of information and guidelines related to
appeals. The Secretary of State provides an Appeal Handbook as well as
guidelines pertaining to Open Meeting Law and covid-19. The information
provided at both these sites provides helpful support and guidance for
listers, town clerks and BCA members.
<https://www.vlct.org/municipal-assistance/municipal-topics/property-tax-app
eals>
https://www.vlct.org/municipal-assistance/municipal-topics/property-tax-appe
als
<https://sos.vermont.gov/media/wjwkmnd2/tax_appeal_handbook_2007.pdf>
https://sos.vermont.gov/media/wjwkmnd2/tax_appeal_handbook_2007.pdf
<https://www.vlct.org/municipal-assistance/municipal-topics/remote-public-me
eting-toolkit>
https://www.vlct.org/municipal-assistance/municipal-topics/remote-public-mee
ting-toolkit
Board of Civil Authority
In-person Hearing and Inspection Requirements
Governor Scott has signed into effect Act 106 (H.948)
<https://legislature.vermont.gov/Documents/2020/Docs/ACTS/ACT106/ACT106%20As
%20Enacted.pdf> which outlines requirements for Board of Civil Authority
Hearings during a declared State of Emergency under 20 VSA chapter 1 due to
COVID-19. The Act puts forth that the BCA shall not be required to
physically inspect any property that is subject of an appeal. PVR's
recommendation concurs that a BCA inspection is not required during this
time. Vermont's State of Emergency has currently been extended to August 15.
For information and updates on the Governor's State of Emergency visit
https://governor.vermont.gov/covid19response#State of Emergency
https://sos.vermont.gov/secretary-s-desk/commentary/updated-covid-19-impacts
-and-considerations-for-open-meeting-law/
Errors & Omissions
For Errors & Omissions (E&O) that involve a value change, therefore
Selectboard approval
https://tax.vermont.gov/sites/tax/files/documents/PVR-4261-E.pdf
Errors and Omissions (E&O) due to the filing or recission of a Homestead
Declaration - no Selectboard approval is needed
<https://tax.vermont.gov/sites/tax/files/documents/PVR-4261.pdf>
https://tax.vermont.gov/sites/tax/files/documents/PVR-4261.pdf
Both E&O forms should be attached to the official vault copy of the grand
list.
Homestead Downloads
Homestead downloads continue to be available weekly; downloads may trigger a
need to issue a revised tax bill depending on your billing schedule. Changes
after the post grievance lodging of your grand list should be listed on the
E&O form (see above) designed specifically for Homestead Declarations.
https://tax.vermont.gov/sites/tax/files/documents/HS-122.pdf
Property Tax Bills
For a printable explanation of the property tax bill, please visit
https://tax.vermont.gov/property-owners/property-tax-bill
For the 2020 Bill Backer, please visit
https://tax.vermont.gov/content/vermont-bill-backer-2020
Covid-19 Information
for Daily Operations
* VT Department of Health
https://www.healthvermont.gov/response/coronavirus-covid-19
* Agency of Commerce & Community Development (scroll to
'municipalities')
https://accd.vermont.gov/covid-19/business/stay-home-stay-safe-sector-specif
ic-guidance
_____
Current Use
If you need assistance, you may call the main PVR line, 802-828-5860 and
select option 2 or email [log in to unmask]
<mailto:[log in to unmask]> . However, if you have specific
questions about a specific parcel, you may email Elizabeth Hunt
<mailto:[log in to unmask]> (Supervisor), Patrick Dakin
<mailto:[log in to unmask]> (towns starting with A-F), Laurie
Hostetter <mailto:[log in to unmask]> (towns starting with G-R)
or Terry Hodgdon <mailto:[log in to unmask]> (towns starting with
S-W) for assistance.
All Parcels Certified
Please continue with your current use exchanges in your 2020 As Billed grand
list until all parcels are in-sync, certified, and loaded to this grand
list. It is important with each exchange to load your values, send a notice
to any parcels with value or allocation changes and issue a revised tax bill
if need be. When all parcels have been approved for the year, you will
receive notice that your current use file is 100% certified. If there are
any changes to your file after it is certified require the file to be sent
back to current use for recertification.
Land Use Change Tax
When possible, please continue to log into your myVTax account at
https://myvtax.vermont.gov to see if you have any "LUC Values Requests" that
need to be entered. Once Fair Market Values are submitted to CU, we will
modify the current use enrollment and the current use file will be sent to
you for updates.
Detailed myVTax instructions may be found at
https://tax.vermont.gov/sites/tax/files/documents/myVTaxGuide_LV314Navigatio
nforListers.pdf
_____
Education
PVR
IAAO 100 Workshop -- Understanding Real Property Appraisal Webinar
August 18 - 19 Tuesday - Wednesday 9:00 -
4:30
To register, please visit
<https://tax.vermont.gov/municipal-officials/education>
https://tax.vermont.gov/municipal-officials/education
VALA
Upcoming IAAO course offerings . . .
* IAAO 101 October 5-9th **
* IAAO 112 October 26-30th **
* IAAO 155 September 3-4 **
**Please note that VALA has made the decision to cancel in-person classes
for this year and are making all attempts to move the classes to an online
format. For updates, please visit <https://valavt.org/education/training/>
https://valavt.org/education/training/
Please be aware VALA registration fees for IAAO courses are not reimbursable
through the PVR grant.
Vermont Property Assessor Certification Program
Now might be a good time for you to investigate or review requirements for
the Vermont Property Assessor Certification program and register for the
upcoming IAAO classes you may need. Details may be found in the VPACP
Handbook located at
https://tax.vermont.gov/sites/tax/files/documents/GB-1100.pdf
Grant Funding/ Reimbursement for Travel
PVR classes continue to be of no charge to listers. PVR sponsorship of
select NEMRC webinars and VALA hosted IAAO classes also continues. Grant
money is available for pre-approved mileage and lodging expenses (distances
apply). A fillable pdf, 2020/2021 grant application can be found at
https://tax.vermont.gov/sites/tax/files/documents/Grant%20Agreement.pdf
Additionally, if municipal listers and assessors are independently taking
non-PVR sponsored, assessment related courses, including those taken online,
these course fees may be reimbursed through the grant application process.
This grant funding may also apply to related travel expenses to assessment
trainings (including mileage above 50 miles one way and lodging for multiple
day classes). Applications for grants must be preapproved prior to attending
the training. To apply, follow the Course Funding link below. If you need
assistance with this process, please contact (802) 828-6887. More
information about course funding and our grant program is available at
<https://tax.vermont.gov/municipal-officials/certification-education-program
s/tuition-information>
https://tax.vermont.gov/municipal-officials/certification-education-programs
/tuition-information
_____
Help Desk & DA Contact Information
PVR GENERAL HELP LINE (802) 828-5860
CURRENT USE (802) 828-5860 / OPTION 2
IT HELP DESK (802) 828-6844
DISTRICT ADVISOR HELP LINE (802) 828-6887
<https://tax.vermont.gov/municipal-officials/listers-and-assessors/district-
advisors> District Advisors & Territories
Barb Schlesinger
[log in to unmask] <mailto:[log in to unmask]>
(802)
369-9081
Nancy Merrill
[log in to unmask] <mailto:[log in to unmask]>
(802)
522-0199
Christie Wright
[log in to unmask] <mailto:[log in to unmask]>
(802)
855-3897
Roger Kilbourn
[log in to unmask] <mailto:[log in to unmask]>
(802)
233-4255
Cy Bailey
[log in to unmask] <mailto:[log in to unmask]>
(802)
233-3841
Teri Gildersleeve
[log in to unmask] <mailto:[log in to unmask]>
(802)
855-3917
Deanna Robitaille
[log in to unmask] <mailto:[log in to unmask]>
(802)
323-3411
Theresa Gile
[log in to unmask] <mailto:[log in to unmask]>
(802)
522-7425
Nahoami Shannon
[log in to unmask] <mailto:[log in to unmask]>
(802)
828-6867
Nancy Anderson Edu/DA assist
[log in to unmask] <mailto:[log in to unmask]>
(802)
279-9938
Please leave a message for your district advisor. However, if you need
immediate assistance and are unable to wait for a return call please call
(802) 828-5860, select option #3 and ask to speak to another district
advisor that is available.
_____
Online Resources
Assessment Toolbox
http://tax.vermont.gov/municipal-officials/listers-and-assessors/assessing-p
roperty
Current Use Property - Assessing & Allocating
http://tax.vermont.gov/municipal-officials/listers-and-assessors/assessing-p
roperty/current-use
Exempt properties
<https://tax.vermont.gov/business-and-corp/nonprofits/property-tax>
https://tax.vermont.gov/business-and-corp/nonprofits/property-tax
<https://tax.vermont.gov/content/form-pvr-317>
https://tax.vermont.gov/content/form-pvr-317
Forms & publications
https://tax.vermont.gov/municipal-officials/resources
Insurance value reporting
https://tax.vermont.gov/sites/tax/files/documents/FS-1061.pdf
https://tax.vermont.gov/search/node/CR-001
Lister Handbook
https://tax.vermont.gov/sites/tax/files/documents/GB-1143.pdf
Lister Task List
https://tax.vermont.gov/sites/tax/files/documents/lister_calendar.pdf
Municipal Resources
https://sos.vermont.gov/municipal-division/laws-resources/
myVTax and eCuse
https://tax.vermont.gov/municipal-officials
NEMRC Grand List Support
http://www.nemrc.com/support/grandList/
NEMRC MicroSolve CAMA/ APEX Support
http://www.nemrc.com/support/cama/
Open Meeting Law
https://www.vlct.org/resource/quick-guide-vermonts-open-meeting-law
https://www.vlct.org/resource/open-meeting-law-faqs
Property Tax Appeals
https://sos.vermont.gov/media/wjwkmnd2/tax_appeal_handbook_2007.pdf
https://www.vlct.org/municipal-assistance/municipal-topics/property-tax-appe
als
Property Tax Bills
https://tax.vermont.gov/property-owners/property-tax-bill
https://tax.vermont.gov/research-and-reports/tax-rates-and-charts/education-
tax-rates/faqs
https://tax.vermont.gov/content/vermont-bill-backer-2020
Public Records
VLCT Public Records Act FAQ
<https://www.vlct.org/resource/public-records-act-faq>
https://sos.vermont.gov/municipal-division/public-records/
Barb Schlesinger | District Advisor
Property Valuation and Review Division | Vermont Department of Taxes
<mailto:[log in to unmask]> [log in to unmask] |
802-369-9081
CONFIDENTIALITY NOTICE: This email may contain confidential information
belonging to the Vermont Department of Taxes. The information is intended
only for use of the individual or entity addressee. If you are not the
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distribution or the taking of any action in reliance on the contents of this
information and any such action would subject you to civil and/or criminal
prosecution under state and Federal confidentiality laws. If you received
this email in error, immediately notify us at 802-369-9081 or
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