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: [log in to unmask].
P: 802.828.2148
sos.vermont.gov
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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]> On Behalf Of Schlesinger, Barbara
Sent: Tuesday, August 4, 2020 10:17 AM
To: [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 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.
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]. 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 32 VSA 4151 32 VSA 4341
· Electronic 411 to PVR 32 VSA 5404(b) 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.
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 [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/education-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
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_sOzxwAEZ1w31TMqK9i-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
Introduction to Vermont’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
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-appeals
https://sos.vermont.gov/media/wjwkmnd2/tax_appeal_handbook_2007.pdf
https://www.vlct.org/municipal-assistance/municipal-topics/remote-public-meeting-toolkit
Board of Civil Authority
In-person Hearing and Inspection Requirements
Governor Scott has signed into effect Act 106 (H.948) 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
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
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-specific-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] . However, if you have specific questions about a specific parcel, you may email Elizabeth Hunt (Supervisor), Patrick Dakin (towns starting with A-F), Laurie Hostetter (towns starting with G-R) or Terry Hodgdon (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_LV314NavigationforListers.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
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/
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-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
District Advisors & Territories
Barb Schlesinger | (802) 369-9081 | Nancy Merrill | (802) 522-0199 |
Christie Wright | (802) 855-3897 | Roger Kilbourn | (802) 233-4255 |
Cy Bailey | (802) 233-3841 | Teri Gildersleeve | (802) 855-3917 |
Deanna Robitaille | (802) 323-3411 | Theresa Gile | (802) 522-7425 |
Nahoami Shannon | (802) 828-6867 | Nancy Anderson Edu/DA assist | (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-property
Current Use Property - Assessing & Allocating
http://tax.vermont.gov/municipal-officials/listers-and-assessors/assessing-property/current-use
Exempt properties
https://tax.vermont.gov/business-and-corp/nonprofits/property-tax
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-appeals
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
https://sos.vermont.gov/municipal-division/public-records/
Barb Schlesinger | District Advisor
Property Valuation and Review Division | Vermont Department of Taxes
[log in to unmask] | 802-369-9081
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