I know that my town clerk is never wrong, but I don't think April 1st is
about accommodating the listers.  Since the beginning of time, nobody has
ever looked out for listers.  It is the most unappreciated office in Vermont
government.  Am I right?   


This is all about money and timing:  Back in the day, when Vermont was truly
an agrarian state, an April 1st assessment date allowed the listers to lodge
the abstract in early summer, the selectboard to send out tax bills in late
summer after everyone had their chance to grieve (and, by the way, complain
about the listers), and the tax collector to collect property taxes in the
fall.  Fall was when those hardscrabble Vermont farmers were most likely to
have a little cash to pay their tax bills.  


For what it is worth, I believe New Hampshire also uses April 1st.   I could
very well be wrong, but my guess is that the Vermont General Assembly copied
New Hampshire law when it adopted Vermont's first value-based property tax
system in 1841. Why re-invent the wheel?