4 Title NEW LISTS DUTIES Table of ContenMarchTaketheOath133133133133133133133133133133133133133133133133133133133133133133133133133133Page 1OfficeHours133133133133133133133133133133133 ID: 896600
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1 Vermont Department of http://tax.vermont
Vermont Department of http://tax.vermont.gov/municipal-officials/ (802)828-5860Tax.listered@vermont.gov 4 Title NEW LISTS DUTIES- Table of Conten March T a k e t he O a t h … …… …… ……… … …… … … …… … …… ……… … …… … ….... Pa g e 1 O ff i ce H o u r s … …… …… ……… … …… ……………. …… ……… … ……… . ….... Pa g e 1 Access tblic Re…………………………………… ge 1 L i s t e r ’ s Lo g boo k ……… … ……… … …… … … …… … …… ……… … ……… . … . Pa g e 1 Pub l i c R e l a t i o n s…… …&
2 #133; ……… … …&#
#133; ……… … …… … …… …… …… …………. . ........... . … . Pa g e 1 R eal E s t a t e Ma r k et K n o w l e d g e………… … …… … …… … …………. . ........... . .….. Pa g e 1 C u rr e n t U se C u rr e n t U se Exp l an a ti o n … ……… … …… … …… …… …… … ………….. ……… Pa g e 1 C u rr e n t U se I n f o r m a ti on … ……… … …… … … …… … …… ……… ………….. … Pa g e 2 U se V a l u e Al l oc a t i on - N o ti ce t o Taxpa y e r …… …… … … … ……… …………. … Pa g e 3 April P
3 r odu c e a D e f en s i b l e G r
r odu c e a D e f en s i b l e G r a n d L i s t T he G r and L i s t & Sa m p l e G r and L i st D o cu m en t … … ….......… … ….....… … ….... ... . rcel Denition……………………….......………......……… ir Mark Val Deni……….......……….......………... 411…………………………………………………......………... Propey Category Codes……………………….………......………….... Busine Personal Property & Codes………….……....………......……..….... nership Code………………………......…………...... ………... Status Codes…&#
4 133;.………………
133;.……………………………………......……..…... Who Determines Taxability………………………………………………………… Exempon Coding………………………………………......…………......... Exempt Propey Types ……………………….……………........…………...... Grand Li Data Maintena……………………...………......………..... mple TR Che List……………………………………......… ………... Calculaon of Propey Values………………………………………......… ……
5 ;….. mple Propey Rord Card…
;….. mple Propey Rord Card…………………….……......…….…………..... mple Data Colltion Form………………………………………......…………... mple Cost Change Check List…..……………………......… ……….. nspecon Proce e Visits…………………………………………………………......………….... Inspec………………………………………………......…………... suring …………………………...……………….………......…………... mple Apex Sket…………………&
6 #133;……......… …
#133;……......… ………... Reinsption Schedule………………………………………......………….... Pa g e 3 P age4 Pa ge 4 Pa ge 5 Pa ge 6 Pa ge 8 Pa ge 8 Pa ge 9 Page 9 P age 9 Pa ge 10 Pa ge 13 Pa ge 13 Pa ge 13 Pa ge 14 Pa ge 14 Pa ge 15 Pa ge 15 Pa ge 15 Pa ge 15 Pa ge 17 Pa ge 18 May U y Prorty Valuaon E l e c t r i c Ut i li t y I n v en t o r y F o r m ….………… … …… … …...... … … ………… …… Pa g e 19 - Ju Reconciling Your Grand List Reconciling ……………………………………..……….……………….…ge 19 Sample Reconciling Log Book ……………...………………………………
7 …ge 19 Grand Li Lodgi Grand List L
…ge 19 Grand Li Lodgi Grand List Lodging: Instructions for Listers – Website Access…………………. ge 20 - Dmb Other Grand List Maintence Issues Coecting Eors……………………………………………… ge 20 Equalization Stu Lister Roll ………………………………………………………………………….Page 20Equalization Study Explaon………………………………….…………… ge 21 easons to Eminate Sales………………………………………… ge 22 Verification Form………………………………………….… ge 23 Common Lev of AppraisaAsssment (L) Calcula………
8 ………….… ge 23 Co
………….… ge 23 Coefficient Dispersion (COD) Calculaon……………………………………ge 23 February Homead and Housesite Calculate & Assign Homest and Housite Values………………….………... ge 24 Homead & Housesite Denition…………………………….…………… ge 24 HS122 Download Insuctions – Website Access……………………… ge 25 Lister’s Certificate of Housite Value – Website Access …………………….… ge 25 nth Propey M Maintenance………………………….……. ge 25 eed ear……………………………………………………………….…… Page 26ing Deeds by C
9 harlie man……………
harlie man………………………………..… ge 27 Removing Name GL………………………………………………………… ge 29 Listnformation Lister’s Hdbook…………………………………….……….…................ ge 29 Lister Email Group information………………………………………………… Page 29Spare Time Project………………………………………...............…. ge 30 PVR Information Acronyms………………………………………………………… ge 31 Category Codes ……………………………………
10 ………………
…………………………….. Page 3Glossary…………………………………………………………………… ge 32 Propey Valuation & Review- funcons…………………….…………………… ge 34 Property Valuation & Review Contacts & Reference Contacts………………….. Page 1 March ESSIBILITIES OF LISTERS:KE THE OATH – Eactime you are eled you are not oicially a Lister til you go to t Town Clerk and ake your oath. She/ will rist this with t Secreary of State’s O32 §3481). OFFICE HOS - in t oce on a regu basi Post hours of meeti tim (1 V § 315). Listers should hold organizaonal mng each to determine offi hours, elester chair, spaof rord and other operati procedure ESS TO PUIC RECORDS: A to Public Records Law giv guide for allowing t
11 he public to revi or copy all your rords
he public to revi or copy all your rords, wh the ti of inventories. 1 VSA, § 315 The ror should be availablebetween 9 and 12 a.m. and betwe 1 and 4 p.m., or during customar hours if your offi is notnormay open dung tho hour If you k your records the town o you may makearrgemts wh thTown Clerk so cizens c review a rrd ev when you are not ther Open mng l reference is Title 1 Cpt 5. ’S LOGBK - keep a logbook in a calendar book or notebook. This will serve your nutand hours worked. It ll also help you bett next yearwork. Gene not on whorked on wilce. Official minutes are required certain times such as organizational meetings. PUBLRELATIONS - courtus and helpf to taxpayers – remember they pay your lary, howger. Abuse you don’t have to task the person to lve or make yourlf scarce. However, an explanation, examples and just lending an ear ll reduce grievancemplaints. Clasll help you to learn how to answ many question REAL ESTATE MKET KLEDGE - Consta
12 ntandrentowledge of tal tate market the
ntandrentowledge of tal tate market the town and trounding towns. This includes knowlge and study of t markinuences and fluctuations whin the town. Start by being a student of your market, look for sale a and dve by ld propertiesInvgate sales – verify, talk to buyers and llers studisales book, eadsheets, maps and levels of asment CURRENT U – U Valappraisal for egible farm and fortland. lifying agricultural, conservationand forest land and farm buildings mayroll in Vermons u value appraisprogram. roll land and buildings are ruid to baxed at u value. U Val Apprais is in Vermont l in Title 32 V § 3752(12) th respect to land, t pri pre whithe land wld mmand if it were requed to remain henforth in aicuure or forest us as determined in ardance with the terms and provisions of this subchapter. With r to farm building "use valpraisal" means zero percent of fair mark value. The Cuent U Adviry Board sets the use values for farm and forest land annuay.
13 URRENTSE PLANATIO- ation of all pry val
URRENTSE PLANATIO- ation of all pry val enrolled and excluded om tprogram. This also includes knowlge of throgram, knowlge of the effts on taxati andknowlge of chanthin the program. This al includes calculang, notifying and defding allvalues for pry enroll in the ogram his proc electronic & integrated h NEM).Electronic exchange begins on March 15of each year. 2 URRENTINFATIdesannuenthe ax entuseadyustanynecchanthe allocation of enrolled propertyn coand ues anychanes, ustostconsuallocatedues. usted ch.ou need n conappeet and and chede. Aepausted andand non ed anded am (Land n-------------------------------------------Total Listed Value 3 ALUE TICETO PAYERTICEShesean beoadexchanensancech . A Certificate of Mailing can also be printed directly from the current use download exchange screen.Current Use Workshops areprovidedregionall Aprl GRANIST41 andentou oduceand L GRANDIST ng henng andbooderandustfiland addess, coealonaled ented ent xabandhasbeenexeno
14 exeandexeanduste noed.ouseSpan berMobe s
exeandexeanduste noed.ouseSpan berMobe shae ofanuodel, seberand enseseed bynd Lused byns. 4 GRANDIST AGE ARCE Forandl conand” 32s deer,vern he on he prohestestapphashera “PARC he dned anyoad,hatand For use value appraisal, l conandber VALUE hen oandby anong o conshe pany es,uche andconue. See Tng es oneentconnot so VALUEppraproy suon atark appy ofhoughareng atMarorderequCLAandardeasusedrope 6 2 & 13 3 5 12 1 4 11 6 8 9 10 7 11 5 APPROACHES TO VALUE ket/ Sales Comparison Approach Comparable SalesCost Approach Replacement or Reproduction Cost NewIncome Approach Potential Income Stream IS ue aby ang andng anta. done asa spe VALUE nedsoror he pused shosal “411” F andandon auesandnalany ofequby Pl assouEqued Educaand Whenaddandnedcopybecoanddocu 11: Parcel Count Real Property Categories Total Education Listed Values Total Real Values Homestead +
15 NonResidential = Total Education Liste
NonResidential = Total Education Listed Value Cable Value Total Municipal Listed Values Business Personal Property Business Machinery & Equipment & Inventory 6 REALERTropegheand buse and ue,usthestandse ofandbestse”canopesone.” ssessentEd.,ustconhat use y poe, hatpes and hathest DWELLINGS and housesandnonng hestuseces. occuason ed, nedal pgheandopehenon. Theuseandhe p yourn orndorantparegoded use her”egoposarkshochag aterehan pro han den e unnded andnednerudeo caaxader3692des e ho ned byner S1 and S2asoal hestandestseasnalances, schas, hups,and coand ponds, hestand busey denesTheuseand ng S1 Seasonalan S2 sonand. ERC al hestandng and sces e. ils es,ng scouses,ephowitng ospey bunede),c. anuuseher handuct shaby becuseon,ch 7 ts hestForant oneddeda pubheaquar bededephoce,ed ons ppos o any eherhan herephopan, shoud becoded.) The en entswithan INDUSTRIAL trishedsedhanuctThedusand UO. I –
16 ndustrial –anuactuing Plants –
ndustrial –anuactuing Plants – uch as cheeng anung pnts, sas, cs, ce ceams, UTILITY es nedpanyandusedon,anscal eneudesass, hs, es,nd es,nedhashestbeston,ansor dcodedse. Force,or switching stationed antand d be oded ous. n, conhestand use hencod UO - Utilities Other nedhanpannd bestuse ng on he bude ealnedby panandnedby suchandhanded Forandby a ephpany be codedaneos. Ausenedpanyded 1 or notusedpaneanenedsuchpanand ed ooded PE, opane FARMING F –Farm ed. andw haandnotnotched orng s usedon. s. A nonconcel road,hayacantando beed asaneus. VACANT LAND W –Woodland ch ooded. uch paue, sch as 8 eous oped and hated. ng s, ed a. Suchue. OTHER her anddanuseuseda ungeneoenoucondo y, endedhatusespeshodo uesher ay hooses, ontc pes ng s ashar suchs. aychooseoachberandent usees.usebeeny eaandhat hen411 BUSINESS PERSONAL PROPERTY pessonessEquentandessexeonese. essy atessentandded and ed acco “Pesonand ”. nesssed at
17 book ue. ng bus equand ockade) e, ber
book ue. ng bus equand ockade) e, bers, andequent andequententnots, hoandequ • PP-Cale TV – andaxaandMunand andEducaon and axes NER ciariawarialerrsa • C ORPORATION , paherude ned by apppes and • S –STATE RESIDENT Owner wholives n ermont,but not inhe ownnwhich he property is located. 9 • NS –NON RESIDENT Owner wholives outside of the State of Vermont. • T –TOWN RESIDENT Owner wholives inthe towninwhichthe property is located. TAXTATUS codeandax, opdeencodesaxabshoor saxaeseTAXAxabandTAXAexeTATEned TAXAEXEXET] underwiton ounexeustundere exe DETERNESTAXA shoesouhemor andboosoror VLCT. Whenquesespoidedenan aherappor Go to State website at Tax.vermont.gov enterPublic iousin the search fieldand click on Form PVRor go to: tax.vermont.gov/sites/tax/files/documents/PVR317.pdf EXE exeustcouhenexeactWhen ustandconct 10 EXE
18
(shown in NEMRC)ETERANPTIoperransQualified Veterans receive an automatic 10,000 exemption. The town may vote to exempt an additional 10,000 to 30,000 more (total maximum exemption is 40,000).onsappmont Ons AreetMontpnt 05620NumbNumbToll mont) etergs intersaseall VOVA. ENANT CTED INGVSACalculated removed from value (possible as miscadjustment) then entered as a percentage of value removed on Parcel tab (shown in NEMRC)ING AND SIFTSVSAWHEY TANKSVSA§ 5401)VERMONT YANKEEphasing outUALIFIED IDIED INGLowncoueded onncoandexpen32 VSA § 5404a(6))LARVSA0 VSA8002).WINDVSACOURT ORDEREDMust have copy of order on file. (shown in NEMRC) 11 progrbeened o codeonsandry onsl shyourand Lnd ummry loc Bottom Po
19 rtion of the Grand List Value s Total
rtion of the Grand List Value s Total after all exemptions removed Exemptions Summary for all Exempt Properties 12 Voted Exemptions on page 3 of 411 Always check year of expiration iSampleNonTaxable Exemptions on last page of 411 13 GRANISTNTENANCEcurpro, resed asseproperax ranwitor rdsandISTay chop s C heck l i st f or P TTR ’ s D one B y D a t e 1 REVI PTTR 2 READ DEED 3 C ECKNTIWNER(IFAPPLICA 4 RE EARCH AND/FY ANY ACREACREANCIES 5 REC RD TRANFER IN NING PARCELTRANFER RUTINE 6 M TO VALUEIN APPRAI(IFAPPLICA 7 RECALCULATE ITE/HOTEAD (IFAPPLI 8 REVI CURRENTRCELS(IFAPPLICA 9 PRINT NEWPRPERTY RECITH 10 FLAG F H REAN (IFAPPLICA 11 M TO 12 REC OORK UPRAND LI(IFAPPLICA 13 C ECKPTITO PRPERTY 1 4 REVI GOisiWNER 15 LI AND CALCULATERTVALUEng,sseduesshed each propeed he udesry,quesonsand prosest proceduappredgegr
20 and andedgeof rketand eqeed arncardffio
and andedgeof rketand eqeed arncardffio beentng aearn on proceent eed o undeando equrreeed o undeeappr 14 ERTY RECCARLVE CAGRAMION CARD 15 ISToose CHECKLIST FOR COST CHANGES PARCEL #NAME DONE BY DATE 1 INSPECT PR OPERTY (If Applicable ) 2 DATA ENTER PROPERTY IN APPRAISAL CAMA SOFTWARE 3 PRINT NEW COST SHEET / PROPERTY RECORD CARD 4 RECORD VALUE CHANGE IN NEMRC 5 RECAL C U L ATE HOUSESITE / HOMESTEAD (IF APPLICABLE) 6 FLAG FOR CHANGE OF APPRAISAL WITH REASON (IF APPLICABLE) 7 MARK UP OLD (LISTER’S COPY) GRAND LIST OR TRACKING FILE 8 LISTERS REVIEW AND AGREE 9 INTIALS OF TWO LISTERS __________ __________ ECTInsectpropearround and kep upraners. ISI speouthat hahadchanes. s notersnsphad anychaneachanynspeyeapenhanes. hanectersandessedem enton 1 of ECT Take Data Collection Classes/WorkshopsWhen inspecting
21 se, an en specheckand each and Sanuan an
se, an en specheckand each and Sanuan andundandaphapepe, and gnens denon easost appand • New Listers can practice ontheir onhome, ohr Lister’s hoes or notaxable poerties tobecome familiar withthe roess. MEASURING aboade100’ ng ape,andanneur easut. d anyhanensons.ustde,secondooradd 16 ETERINEINIED NG REAS dedan occupancandeneed ch. SPECIALIRCUTANCESeasng oped Such asn anensed ng y usang hht iveexaapean penn Spaceshedsquapenom aboch, ALCULATI Squaresandangbern a sqe orbero cashedeasnd dedhemby andhatby e baseionshaensanycan hapThe aabosquand a enantoddshach he house. Area of a Sq uare or a Rectangle = Length x Width Length = 10Width = 10 10 x 10 = 100 10 x 10 = 100 sf + 10 x 5 = 50 / 2 = 25(Width x Length) / 2 Split odd shaped areas into easily 10 calculated areas 100 sf + 25 sf = 125 sf Length = 10 Width = 10 10 X 5 = 50 / 2 = 25 sq ft (Width x Length) / 2 = sq A
22 rea of a Triangle = Base X Height ÷ 2
rea of a Triangle = Base X Height ÷ 2½ Base x HeightBase = 10Height = 105 x 10 = 50 sfOR 10 x 10 = 100 ÷ 2 = 50 sf Base 17 andgonshousesbayned by hat265an oandou can do ppex Sdesnaland e, eductanyhed pen saceAbove Grade Finished Areas is included in GLA & Below Grade Finish would be in FBAoubourch bhouse. Sshowshoonsof ed sou shouocuoesbacknce?oesualand s(Residential Cost Manual) SAMPLE APEX KETCH 12 6 22 12 x 22 = 264 6 x 12 = 72 x 2 = 1446 x 5 = 30 / 2 = 15 x 4 = 60 264 + 144 + 6 0 = 468sf Area = 3.14159265 x R² or (x = R²) Radius= ½ DiameterR = 20ft3.14159265 x (20 x 20) = Radius 3.14 159265 x 400 = 1257sf 12 18 ECTthat are less than 100% completeound MarshResidential Cost Manual” book nderon.an beusedcelnd used ech yeon. Reinspection Schedule Owner ___________________________ Parcel ID ____________ Location _____________________________________________
23 ___________
___________ Inspection 1 2 3 4 Dates Excavation, Backfill 1% Footings, Foundation 8% Concrete floor, Basement/Garage 2% Water Supply to house 3% Sewage Disposal/Septic 2% 1st Floor Deck or Slab 5% Framing, Sheathing, Partitions 17% Roofing, Exterior Trim 2% Exterior Doors, Windows, Combinations 6% Siding 5% Insulation 3% Sheetrock, taped/Paneled walls/ceilings 5% Plumbing Rough - tub, pipes in walls, ceiling 2% Finish - drain/supply lines, fixture 3%
24 Electric
Electric Rough - in and main power to house 3.5% Finish - switch, recept., fixtu res 1.5% Heat Rough - wires/Duct/Piping and Chimney behind sheetrock 2.5% Finish Furnace, Fuel Tank, Heaters 3.5% Interior Doors, Trim, Millwork 5% Kitchen & Bath Cabinets & Counters 4% Exterior Paint/Stain 1% Interior Paint/Stain/Decorating 2% Flooring 4% Steps, Decks, Walks, Driveway 3% Topsoil, Grading, Seeding 1% Kitchen App liances 2% Fireplace or Wood Stove Flue 3%
25 PERCENT COMPLETE
PERCENT COMPLETE 100% PERCENT DUE THIS INSPECTION 19 May VALUAT ERT ssessentieseveear and henappsalon and desed. our henandcopdedns. June / Jly RECONCILLING YOUR GRAND LISThttp://nemrc.com/support/grandList/ RECONCILLING Print the following Grand List Reports: Print 411 and compare previous to current and note differences (keep copies)Tax Book summary page from when bills were printedTax Book summary page anytime adjustments aremade in the grand list. (You might not have printed a summary page every time you made an adjustmentState Treasurers Report Show all parcels where the tax amounts changed“Filed Past Late HS122 Deadline” report. Because of the way these bills are calculated you must eep a careful record of these parcels411 Report from when tax bills were printed compared to your current 411Transaction Trackin
26 g ReportTransfer ReportComparison Report
g ReportTransfer ReportComparison ReportsRECchoocreuseshouaccounng rocng end.Comparison & Grand List Reconciliation Processes are also available in the NEMRC Grand List program 20 GRANISTSee updated Grand List Lodging for 2018 onhttp://Tax.Vermont.GovWebsite theSearch type “Grand List Lodging”and hit Enter Jly -Decembr GRANISTNTENANCISS RRECTERR chaandberth. chahe ng ofandustappandhandedbacked and 411 shohe chanes. ny vaue chanadeby he Lustnerso sheanceo spons. eceberand andaboutance. Exaberng on of hose. d doess. ou shoud ader can and ExaTaxpaand . Than andou shoud cochanue,, sehe appsendax bandhanandcop Abatement is a process available after Dec 30to correct tax liability for errors. Abatement deals with taxes only, not the grand list. • EQUALIZATION TUDY OLand nceectn. Land howhe nued andus.Equed Edon on Le 21 LANAT EquaEducandequ5406,ons inSA 32 § 5401). osedone?eenandue.and ed 00%appo each UALIFICATIALES ss,h
27 e ersch earew saoppaboanye, andectdocuon
e ersch earew saoppaboanye, andectdocuon eadyo showshoed, coed sonsnotandband ded our sadshappnondes. sedboutan. shoderhe deherheyn useor send ocuenthatch and Sales investigation should begin when a PTTR is received. Don’t underestimate the value of this process!! ER URCESATI bered herr noth sa ocaledge ealgen/Appraisersonepho he Seon and he hen nuehened ookTax Grantee Grantor 22 REANATALEQUALZATTUDY eparentrvesonehrouh sevenpurposch ngsas correeds,haveed condresot havecaugshareasecodeeseed entTime Shareeen on and aand ans,, exand ed aed. checude exposue, an e, ad seon esuesshanue..S. anyanychaene ebyusecode4, ea,entassesedhan nesssuch sonhas been ned anded.conssed ch aser paSub hersonscceed abu ad exposu subchaned sessente. n. Seeion “Sus.”esaShowand ded code.eseed ent 23 ALEVERused bybutsho quesonsequbut ES Salesicati Town Location er Seller Ph # Ph # Ph # Sale SaleDate eller tatrelathip Didaleetc
28 in Didleapropale?Yespropcelaleiceectedt
in Didleapropale?Yespropcelaleiceectedtate,tc in lieetc.les in to tpropale? in Didellerpro teate propDo aleicelectedairle? in propaleice? If so, what? What is the value? Dider proptieselectialesicetiatice? Date PVR-VF00 Veriinger Signatue LEVECLA) n orue. Aso aped deduand use value calculations. FFI entspeentequande ofentss. Asal 24 Fbruay TEA CALCULAVALUE ng,andapplicable on,ry,payeronsprobAConsand on,dgeapprsal, knrand TEA ERMned ont ng oned and oced bynt e. Audesandng ned anyoad,eam and.oesor entandusedbusandusednessesshanentandused or busess puad, andSee5401exaeadused on syeads. ERMITEont househatad udesand asuch nd sung ng asy necesuseng asenthan ng unand ng unhan er dm ofhousnotusedprogrSee peang, a hoeansng, ed Verned byrrounreadedoneyof dwelling useno matter of percentage of use Outbuildings are not included if there is any business or rental usethat outbuilding CLUDEHOITE HOTEAD Landshedand dched ragsheess NCLUD
29 EDHOITE TEAD ed by pored ess hatporsedus
EDHOITE TEAD ed by pored ess hatporseduseAluded. houseshanhouset shouuedousee paSecondanddualecondudedbut 25 TRUCTI See updated 2018 Form HS122 Instructionsforhttp://Tax.Vermont.GovWebsite in the Search box type “HS 122 Instructions” and hit Enterughoutveryimwity ased and y havea hoead daraThisant consen you channg arcersand subng ropees.youve quesask sk at802)sk yor. *****CERTor puased aponequnerccupy ng by hatayof x. sub form andon the State of Vermont Website. You mayoade newLister’s Certificate of Housesite valueform (PVR316 or PVRformerly PVRForm 5861gRequest For Lister’s Certificate Of Housesite Value. The LVand PVR 316 are hatmayto give to property owner.Look for the following forms: Mothly TENANCng propeapschangesreae, p and recsurveand rseach urecuracs dened by“be”. apsbeston ahe s. Papsshoned o connue 201Form 122 Instructions tax.vermont.gov/sites/tax/files/documents/201Instr.pdf 26 If you have a ma
30 intenance contract for your maps develop
intenance contract for your maps develop a system to notify your mapper of all changes needed for the following year. Evdence ad ize ed sapsTax maps, although they do not carry as much weight as a registered survey, are an excellent tool for determining acreage. These maps, prepared from aerial photographs, are entitled to substantial weight. As a general rulea survey done by a Vermont registered land surveyor is entitled to the greatest evidentiary weight, followed by a tax map and finally by a recorded deed. Surveys, maps, deeds andany other evidence of acreage of a particular parcelshould ALL be considered by a Lister in determining value of properties.esponand hasbeen entTaxnonaphou can I by802) Deedand Land Description Example: Beginning on the west line othe Morse Place, socalled, at the northeasterly corner of a house lot owned in February, 1906 by on George W. Donohue, and running thence northerly along the west line said Morse Place, seventythre
31 e and onehalf (73½) feet, more or less
e and onehalf (73½) feet, more or less to land owned by the late George E. Tuttle at the time of his decease; thence westerly along the south line of said land owned by said Tuttle at the time of his decease to land owned by one Charles Sterns in February, 1906 (formerly Warren Daniels) thence southerly along the east line of land of said Sterns and the east line of land now or formerly of Helen B W Smith to land of said Donohue; and thence easterly along the north line of land of said Donohue to the place of beginning. y MapExamplerveyExampleDEEneededo ensccurprong red,survyed ored o ensurehatn perand erspered and assssedhenon shouook deeLegalshorredand/or VLCT 27 READ2005) EFINITI ancened byebyed anoonary414ed. 1990) anceand n esadedeed eed byng e, orher, and aced anddeddeds chap.S.. § 30caland o be coned. up soandhando syconance.Saxosesheyandead o enhey YPESDEEDS ed udesconance &anyenas. conanceesthasance. • Contract for Deed –
32 an aented upn coons, sch aspayent eed Wh
an aented upn coons, sch aspayent eed Whaad s. Adeede, Sher , use. Spec deed, andpeole der • Tax Deed – ent rust anceoan ancecondeedose Warraeed deed deeddeed ost on con conceess, en • Elements of a eed dere, adeedusuconasthesen) of couumaybe some language regarding consideration] do freely give, grant, cand cone) n) coue) aece”. en on cond enta prentonvey.entescon and andonsonsondonsrshuch aso usegra 28 YPESNERNCURRENTTATES oncuconcentand qualon and upesconoste; enaenaena enancy pos o poss. Tena e, es, osted. ontavorsancon oances,onsconveancadeo husand and ancess, or e, adesons,uedon and notenaed enaenahemand or aconanceadeadesbad and anceapp enthatendedanc enanon ancyed e, deed, pess, ands haposessent. enaan conen done,ancyed enan coon, atenahanenaconenaong enancy oesghtorseedsrch ure enacy red. re, uponantand asshatncy red decen a nerranenacy enancyrshdecedeena enancy byare ecosubTenadoes n onecal cannothe Tenancyon a
33 ndnsent UES he an beed ant ad hang
ndnsent UES he an beed ant ad hangdeshosen ched” hanbecaeoneed, ded e. on so s dousted.rs shoue, butbe consed. hange or haan haseen haned, and ch een ed ed ayfilis land e, consnd andandds. 29 GRAND REES uesabochannceusted andch so e ofchanance chanfilen anerchanusthan DEATH ueshathe chanconed henandshong d channextand You should always read the deed and check the rights of survivorship before you remove anyname(s)due to death. Li eanserywitdbook.ant ll sor or Py of828or . Type “Lister Handbook” in search box at Vermont tax website. EMAIL GROUPthis is a group email to all municipalities (Lister’s Office) used if you have a question or issue you may send an email to all Lister’s emails in the StateThe email addressrecently changed to: comp60l@list.vermont.gov 30 ECT Mobed ou need coeed ch Whenuponandcopydeedds.heckand eep a heckocalandLocalpapFornessheSales map(s)ean orderaddeedeeach e, ed ed andconPub
34 n ofeep ofchesand Phphysand develop & ma
n ofeep ofchesand Phphysand develop & maintain a consistent and organized tracking process.s (incomplete, renovations, etcandheckheyconheckand deheyheckuseTheheccF1] keys.) Nontaxable & voted exemption(s)Check statuteCheck value source and real valueCheck descriptionCheck continued eligibilitRecord destruction/retention work with VOSARA (Vermont State Archives and Records Administrationon developing a system for record retentionand destruction. 31 Infomation BCA Board of Civil Authority CAMA Computer Assisted Mass Appraisal ProgramCLA Common Level of AppraisalCOD Coefficient of DispersionCurrent Use (alias Land Use)District AdvisorEEGL Equalized Education Grand ListETR Effective Tax RateGL Grand ListIAAO International Association of Assessing OfficersLOA Levelof AssessmentMICROSOLVE NEMRC Microsolve CAMA Program NEMRC New England Municipal Resource Center (State Supported)PILOT Payment in Lieof TaxesPRD Price Related Differential (Regression Index)PTTRProp
35 erty Transfer Tax ReturnPVR Property Val
erty Transfer Tax ReturnPVR Property Valuation & ReviewTIF Tax Increment Financing DistrictTOEC Town Officers Education ConferenceVALA Vermont Assessors & Listers AssociationVEDA Vermont Economic Development AuthorityVEPC Vermont Economic Progress CounselVLCT Vermont League of Cities and TownsVOVA Vermont Office of Veterans AffairsVPACP Vermont Property Appraiser Certification Program CATEG Residential Property underResidential Property 6ac and OverMobile Home Unlanded (no land)Mobile Home w/LandS1 Seasonal Property under 6ac S2 Seasonal Property 6ac and OverCommercial PropertyCommercial Apartments Property (5 or more units)Industrial PropertyUtility Electric Utility Other (Water / Gas etc.)FarmOther (Specified w/ District Advisor)WoodlandMISCMiscellaneous/ Open Land 32 ARYTER ggregsumsumo aped byequaverageSumed byberns.pprahe ened by asory beany adeses. an aentaxed atue, eherexed under ents. iffhe appee sons,suchentexes, andonsappsed rosusesshas. d suppoha
36 sbason Ma egoaxaed use. exac. oalr usesa
sbason Ma egoaxaed use. exac. oalr usesass ee sses ofby he ahe 15 cuse oups. ey aS1 and S2andopenandWoodandhenequa ffienton CODandt. exahasued100%hasenton,nceCODe, entbut l asse, hen essectan spaeasespo coen. s appue. heron,n. ause, andauseconsy beng ed,e. t ofhanabsoexpedian. pprCLAonteduandequaeduand540ue. ont equeapen ducaon rand ETRhataxaapp e. schooled by dschools asssseded ducaand 33 on perhatet ue,equunderon aegaon PrperrandEEGLequeduue. Sed randent ofs. and” orst”axes. desanysonaxae atcal, and exes ons. es sual sudedues.andoneues. See32 usedandTax. enedoes notudesonexeon aned eadnedands doudesng nedoad,eam and.A hodoess dechedandposesandusedessudest ofspaand oused s puded coudscnd exa . s. ousepalanduch ofd suneceusee, butn noentan ng u, and ng unno an o ac10 acer p onalon nononalassnnoon andncen py appsaland pcy and , educon, and echancocalrandSeeand MeanTheuesandberues. Forand 105+1018: Theude;e nuberen, ophographadeaphs.
37 appeed aeaph, bbecase and ente been eed
appeed aeaph, bbecase and ente been eed he s essebecouponed. Forbaseandok andnedconand herh alleonA §”. s dees noue Theng ustbe conshenng hatuse,opecone deed:andanduse;sepdeeded and untios s tract or he ner. 34 entpensaor seexeneds. ay enenand ncong eby aue.SeeA secerededusedo deente. aboendse assentuedherendsentherssed athered he egreIndexSeeso ced pprasalThespeusesedhestuse andandandandequssede. nedaw asspeand,anduse,nedandspem bu appeansue.”and eanSeeVALUATREVNTACTDIVIION OF ION A MMARYUNCME dessuppoem ashe entands. ned he and phaty ory aded bys, henceance Specandudecondng an annuudy o eset axae, adof he use ue e) pappng pentandessentand on so(CAr useby quasppeaand e Equaof cale andeduhe coand dataandpayam nedandeques suchappsalnedandandsanddesng Execnd Leand coons. UALITUDYhe udy bason sa n aschoudy hatschoequaed e URRENTent andssedandenteep andse. odued e. eesqua ue. l ens asuseon ed s Equach xes paces. The am hat 35 enue
38 edun assoed axes PUTER TED PPRAIAL To
edun assoed axes PUTER TED PPRAIAL To ast entceshe Sor uesandax. ppoed MMA 2000. entconande. e us PERTYPPEALSons ostappuess. e “Sentappeom epent heaanduessedappes. y assentappappand UPPPERTYhas suppentocae. he expeanyocalentandf suppoy ofandndarente. rs, entdessuppney and oed sexpy assentx adon. TATEEALTATEXESEALTATELDINPERTYFERAIN derng andLandaxesam er se,hhong of ed of by peonsdentng equed any erand sed on aax 1.25 peentes phatused aspaldenng ue. Land posedhe se od ence,ax pecy puposng ang scm honste exeeduax unspenedances. ATA LLECTNALYng ng on aboutTheudeom aand Land y ofes. aboues,andy sas. entandlic nualand bered on ofax. ENTIEUannned he pensaax baseence ofnedand nd. Padennuay andased on a caconnedopehe at hoseheyhadbeens. asedpalax cho 36 PV&R CONTACTSDepartment ofTaxes Division of Property Valuation & Review 133 State Street, Montpelier, VT 05601 Administrative Main Office Line: 8285860 Fax: 8282239 Current Use 8285860
39 X 1 Elizabeth Hunt Supervisor / Appeals
X 1 Elizabeth Hunt Supervisor / Appeals X 4 Towns A thru FX 1 Towns G thru PX 2 Towns R thru WX 3 Information System Staff 0428 Technical / Computer Help DeskDistrict AdvisorsDoug Lay (DA Supervisor)68013411Doug.Lay@vermont.gov Christie Wright (DA Supervisor)6886c8553897Christie.Wright@vermont.gov Barbara Schlesingerc369Barbara.Schlesinger@vermont.gov Chris Landinc449Chris.Landin@vermont.gov Cy Baileyc233Cy.Bailey@vermont.gov Roger Kilbournc233Roger.Kilbourn@vermont.gov Teri Gildersleevec855Teri.Gildersleeve@vermont.gov REFERNCE CONTACTS Grand List and Assessment/Appraisal Questions District Advisor email or phone field office) see list abovePV&R District Advisor on duty http://tax.vermont.govVermont Office of Veteran Affairshttp://veterans.vermont.govCurrent Use Questionshttp://tax.vermont.gov/propertyowners/currentuseHS 122 Dowload QuestionsIT Help Deskemail: TAX.ITHelpdesk@vermont.gov Complex HS122 Questions after DA help Taxpayer serv
40 ices (802)8282865 or toll free (866)828H
ices (802)8282865 or toll free (866)828Homestead Declaration Forms: http://tax.vermont.gov/propertyowners/homesteaddeclarationComputer QuestionsIT Help Desk email: TAX.ITHelpdesk@vermont.gov NEMRC (800)3871110 email: support@nemrc.cwebsite http://nemrc.com Legal QuestionsTown Attorney Name: _____________________ Telephone # ______________________ (Fill in)Vermont League of Cities and Towns https://www.vlct.org/Voting QuestionsSecretary of States’ Office https://www.sec.state.vt.us/Statute website http://legislature.vermont.gov/statutes/Public Office Rolls & QuestionsSecretary of States’ Office https://www.sec.state.vt.us/Statute website http://legislature.vermont.gov/statutes/Destruction / Retention RecordsVermont State Archives and Records Administration https://www.sec.state.vt.us/archivesrecords.aspxemail: megan.wheatonbook@sec.state.vt.usVermont Office of Veterans AffairsVermont Officehttp://veterans.vermont.gov/(888)6669844 (toll free in Verm