Town and City Clerks, Listers
Michelle Wilson, Operations Chief
Grand List and Form 411 August Filing
August 1, 2009
This is our annual reminder that your
town’s Form 411/ Grand List must be filed electronically with Property
Valuation and Review (PVR) by August 15th 32 VSA §4185. While some of
you are filing electronically for the first time, most of you have gone
through this process successfully several times. We are
available to guide you through this process if needed.
still need a paper copy of the entire form
411 as well as the exemptions and the signature page.
This will enable us to maintain our historical files that have been helpful to
towns and other institutions. These forms, together with your
electronic 411 /electronic Grand List, must be filed with PVR by
2009. We would prefer that you wait until either late July or
early August before sending these items to PVR.
The August 15th date is critical. The Department of
Education needs homestead and non-residential grand list information in order
to calculate the September 10th school aid
payments. Due to tight schedules, it is especially important that the
statutory requirements for filing are met otherwise we cannot guarantee that
towns submitting after August 15th will receive
aid payments on September 10th.
Our review of your 411 and Grand List
includes checking categories, values and exemptions. When coding your
exemptions, please keep in mind that all voted exemptions are to be
coded Taxable, either approved, grandfathered or non-approved.
Most locally voted exemptions are no longer grandfathered for the 2009 tax
year therefore it’s important to show those exemptions correctly (i.e., as
non-approved, voted) for tax billing-even if it results in a net ‘0’
If your town voted to increase the Veterans
Exemption above the $10,000 statutory amount, simply enter the full exempt
amount as the Veterans Exemption. The NEMRC program will automatically
show the amount over $10,000 as a non-approved exemption and appropriate it
correctly on the education grand list.
Questions regarding coding of exemptions
should be directed to your District Advisor or PVR Staff office. As
grandfathered exemptions expire, more towns will need to set local agreement
rates to cover the shortfall in their education tax.
The numbers on the 411 are the basis for our
equalized grand list determination and will affect the Education taxes for
your town and your property owners. In addition, the information is used
to calculate Current Use hold harmless and PILOT payments. Please be
sure we have complete and accurate information.
**Since there may be changes to your
grand list after August 15th you will want to
send a revised 411 and Grand List to us by October
15th. You will not need to send an
amended 411 each time changes occur, but be aware of the October 15th date. Revisions filed after October 15th may not become part of equalization process.
If you have any questions regarding your
grand list, exemptions or current use, please don’t hesitate to call your
District Advisor or the DA Help line 828-5871.
Thank you for all your hard work,
Michelle W Wilson, Operations Chief
Property Valuation and Review
Department of Taxes
133 State Street FL 1
Montpelier, VT 05633
802-828-5868 fax 828-2824