District Advisor Newsletter

Property Valuation & Review – Vermont Department of Taxes

What’s New for December

KnowledgeWave

PVR has a new, FREE service to offer to every town in Vermont and we are inviting you to attend our kickoff event to introduce you to it.  This 45-minute event is a live webinar and is happening on Tuesday, December 8 at 10AM, please see the hyperlink below to register.

Through a partnership with KnowledgeWave (KLS), we are offering free access to online training for all Microsoft Office 365 programs, including the new Teams platform.  Teams will be an important tool that you and your DA will be using to communicate with one another, and to offer assistance remotely from our workspace to yours.  We will be able to see one another live and in real time, share documents, and help you through all of the things that we have been doing for years.  Communication will be greatly improved, and we are really glad to be able to offer this new service, including the training.  PVR is covering all of the costs associated with this training, provided by KnowledgeWave’s learning center known as “KLS”.

Please share this info with the other municipal officials, each town has access to ten users/accounts! To register for this event, please click the following link: https://register.gotowebinar.com/register/9151093851914312462

New Grand List Software

Integrated Property Tax Management System Upgrade Project (IPTMS)

We here at PVR have been working with the team at Axiomatic on the development of the new software. As follows is a recap of the project objectives as well as a timeline projecting the steps we will be taking until we go live. For more on the project, including FAQ, please visit the project landing page at https://tax.vermont.gov/municipal-officials/iptms

Project Objectives

• Enforce and Enhance Compliance with Statutory Requirements
  The Department of Taxes is statutorily required to maintain a statewide education grand list with Grand List data from each municipality, on each parcel, in the state collected and available to the public. This solution plays a critical part in the collection of over $1.3 billion in Education Fund Revenue.
• Meet the Individual and Collective Needs of a Diverse Cross-Section of Stakeholders
  The users of the system are the municipal officials in each town responsible for listing and assessing properties (listers, assessors, contract or hired assessors, town clerks, and treasurers) and staff at the Department.
• Consolidate and Synchronize Property Tax Data Currently Maintained in Multiple Systems
  The current software system has been in place since the 1990s and requires the Department to maintain multiple Access databases with daily manual file exchanges to accommodate the limitations of the system.
• Improve Efficiency, Accuracy, and Transparency with New Features and Expanded Capabilities
  Technology solutions and innovations have expanded significantly in the realm of property taxation, such as web-based platforms, GIS integration and better security and performance. Under a modern system, improvements in efficiency and Grand List and taxation accuracy will lead to better policy making, and more transparent property tax administration.

Parcel Mapping Program

Now, at budget time, is a good time to think about your parcel maps. With the completion last December of the three-year mapping project which brought parcel maps to every municipality in the state, the program’s focus has shifted to maintenance and keeping the data fresh. The following info provides the steps needed to keep your data up to date on an annual basis, ensuring both map and grand list are in-sync and are representative of your most recent annual grand list. 

Please contact VCGI if you have any questions. Further details, as well as the Parcel Program  FAQ, can be found at https://vcgi.vermont.gov/data-and-programs/parcel-program

How can towns participate in the ongoing parcel program?

For municipalities with contracted map vendors

• Continue to obtain and maintain contracts with map vendors for regular parcel data updates, ideally in GIS format with continued use of the unique SPAN number for parcels in addition to local parcel ID’s
• Specify criteria for digital parcel data received from map vendors in your contracts with them, including continued SPAN use, time set aside for reviewing data and checking for discrepancies before it is finalized, and ensuring that data products are delivered to Town upon completion of services
• Request and remind your map vendor to share digital parcel updates with VCGI upon completion
• Use the Vermont Land Survey Library as needed to aid digital parcel updates
• Review and confirm your map vendor with VCGI, particularly if and when it changes

For municipalities who maintain their own digital parcel data

• Continue to perform regular parcel data maintenance, ideally in GIS format with continued use of the unique SPAN number for parcels in addition to local parcel ID’s
• Consider building upon GIS parcel data completed and available for your town as part of the parcel project
• Voluntarily share annual parcel data updates with VCGI
• Use the Vermont Land Survey Library as needed to aid digital parcel updates
• Use the Vermont Parcel Viewer as needed for viewing shared and published updates
• Review and confirm your mapping practice with VCGI, particularly if and when it changes

For municipalities without map vendors or capacity

• Strongly consider obtaining and maintaining contracts with map vendors for regular parcel data updates, ideally with GIS vendors capable of producing parcel data standard-compatible data (e.g. SPAN use)
• Parcel mapping guidelines and guidance contract language are provided here
• Follow guidance above for municipalities with contracted map vendors, including reminding them to share digital parcel data updates with VCGI upon completion
• Review and confirm your mapping practice with VCGI, particularly if and when it changes
• Check the status and review existing published parcel data for your town with the Vermont Parcel Viewer

Local Government Expense Reimbursement (LGER) Grant

Just a reminder for those towns that have applied for the LGER grant:

Supporting documentation must be submitted on or before December 11, 2020
Eligible expenses must be incurred by December 30, 2020

https://tax.vermont.gov/coronavirus/municipal-grants/lger-grant

Covid-19 Information

• Update on New Work Safe Additions to the Be Smart, Stay Safe Order

https://accd.vermont.gov/news/update-new-work-safe-additions-be-smart-stay-safe-order

· 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

---

News You Can Use 

Errors & Omission

Last Day to Complete - December 31      32 VSA 4261

Along with real value changes, allocation changes in the homestead or housesite value, as well as allocation changes in Current Use, are to be considered as Errors & Omissions and noticed (a Change of Appraisal to be sent to the taxpayer with grievance date and time) as well as being issued a revised tax bill. Additionally, while changes based solely on the filing or recission of a homestead declaration after your Grand list is lodged are not considered cause for SelectBoard Errors and Omissions 32 VSA 4111(g), they do need to be certified and attached to your official vault, lodged-GL. A link to form PVR-4261, used for Errors and Omissions for housesite classifications, is provided below.

PVR-4261 - Homestead / Housesite Classification Change

PVR-4261-E - Errors & Omissions Certificate

Both E&O forms should be attached to the official vault copy of the grand list.

Voted Exemptions

Now is a good time to check your voted exemptions. Do you have dates that are expired or will expire before 3/31/21? If so, you should consult with the town clerk about getting the item on the warnings for town vote in the spring.

Requests for List Value Adjustment

If your town has lost an appeal or made a settlement and you believe you can demonstrate that your town followed best practices, you may qualify for a list value adjustment. Please see below and the link provided for further descriptions of when an appeal might qualify:

https://tax.vermont.gov/municipal-officials/request-list-value-adjustment

32 VSA 5412

Interactive District Advisor page

Were you aware of the information available on the District Advisor’s page located at https://tax.vermont.gov/municipal-officials/listers-and-assessors/district-advisors?

The interactive map located on this page provides the following information for each municipality:

Town                                                                               District advisor

Mapper                                                                           CAMA Program

Last reappraisal year                                                    Contractor for last reappraisal

Last CLA                                                                           Last COD

Parcel Count                                                                   Current Use Tech

---

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]. Additionally, you may email Elizabeth Hunt (Supervisor), Patrick Dakin, or Terry Hodgdon for assistance. 

Current Use continues to work diligently in wrapping up the 2020 applications and reviews. Your file will be returned when it has been completed in entirety. At that time, you may need to issue a revised tax bill for these last parcels certified and finalize your 2020 Grand List.

All Parcels Certified

When all parcels have been approved for the year, you will receive notice that your current use file is 100% certified. It is important now, as it is 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. Any changes to your file after it is 100% certified will require the file be sent back to current use for recertification.

---

Education

State Sponsored Training

For a full list of training offered at no charge to current Vermont municipal assessment officials please visit https://tax.vermont.gov/municipal-officials/certification-education-programs/state-sponsored

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. However, please be aware the VALA registration fees for these IAAO courses is not reimbursable through the PVR grant. 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

Grant Education Funding for Listers and assessors (Municipal Reimbursement) Fact  Sheet https://tax.vermont.gov/sites/tax/files/documents/FS-1184.pdf

---

Help Desk & DA Contact Information

PVR GENERAL HELP LINE             (802) 828-5860 / OPTION 3

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 [log in to unmask]	(802) 369-9081	Nancy Merrill [log in to unmask]	(802) 522-0199
Christie Wright [log in to unmask]	(802) 855-3897	Roger Kilbourn – out on leave [log in to unmask]	(802) 828-5860 / 3
Cy Bailey [log in to unmask]	(802) 233-3841	Teri Gildersleeve [log in to unmask]	(802) 855-3917
Deanna Robitaille [log in to unmask]	(802) 323-3411	Theresa Gile [log in to unmask]	(802) 522-7425
Nahoami Shannon Maternity leave		Nancy Anderson Edu/DA assist [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 Resource Links

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

VLCT 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

[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 intended recipient, you are prohibited from any disclosure, copying, 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 [log in to unmask]  for further instructions.