To Those Involved in Property Tax Appeals:

Please be aware that often more than a simple listed value must be
determined on appeal.  If the property has a homestead, the homestead value
must be determined.  If the property is enrolled in use value appraisal, the
contributory values must be determined.  Be mindful of this when presenting
and/or taking evidence at a hearing.

We are finding that the parties sometimes forget to mention the homestead
and current use issues.  The issue is decided and the town clerk has the new
value to put in the grand list and to send  tax bills on.  Only then is it
discovered that all the values were not set.  This can mean the hearing has
to be re-opened.

It will be a help to all if it is brought up early in the process.  Let me
know if you have any questions.  I'll be out of the office for next few days
but will be back in Tuesday, the 31st.

Thanks for your attention.

                           Mary Jane Grace
                           Property Valuation and Review Division
                           Vermont Dept. of Taxes
                                 Ph. 802-828-5863
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