Vermont § 4152 - Contents

§ 4152. Contents

• (a) When completed, the grand list of a town shall be in such form as the Director prescribes
  and shall contain such information as the Director prescribes, including: (1) In alphabetical order, the name of each real property owner and each owner of taxable
  personal property. (2) The last known mailing address of all such owners. [Subdivision (a)(3) effective until contingencies met; see also subdivision (a)(3)
  effective July 1, 2028 if contingencies met, set out below.] (3) A brief description of each parcel of taxable real estate in the town. “Parcel” means
  all contiguous land in the same ownership, together with all improvements thereon. [Subdivision (a)(3) effective July 1, 2028 if contingencies met; see also subdivision
  (a)(3) effective until contingencies met, set out above.] (3) A brief description of each parcel of taxable real estate in the town, including a
  classification assigned pursuant to section 4152a of this title. As used in this subdivision, “parcel” means a separate and sellable lot or piece
  of real estate. Parcels may be combined to represent all contiguous land in the same
  ownership, together with all improvements thereon. (4) The listed valuation of such owner’s personal estate taxable in the town and, for
  property exempted under the provisions of sections 3834, 3836, 3837, and 3838 of this title, what the full listed value of the property would be absent the exemption, the statutory
  authority for granting such exemption, the year in which the exemption became effective,
  and the year in which it ends. (5) The listed valuation of each parcel that is not exempt. [Subdivision (a)(6) effective until July 1, 2037; see also subdivision (a)(6) effective
  July 1, 2037 set out below.] (6) For those parcels that are exempt, the insurance replacement value reported to the
  local assessing officials by the owner under section 3802a of this title or what the full listed value of the property would be absent the exemption and the
  statutory authority for granting such exemption and, for properties exempt pursuant
  to a vote, the year in which the exemption became effective and the year in which
  the exemption ends; provided that, for parcels exempt under chapter 125, subchapter
  3 of this title, the insurance replacement value shall not be substituted for the
  full listed value of the property absent the exemption and the grand list shall indicate
  whether the exemption applies to the State property tax or both the State and municipal
  property taxes. [Subdivision (a)(6) effective July 1, 2037; see also subdivision (a)(6) effective until
  July 1, 2037 set out above.] (6) For those parcels that are exempt, the insurance replacement value reported to the
  local assessing officials by the owner under section 3802a of this title or what the full listed value of the property would be absent the exemption and the
  statutory authority for granting such exemption and, for properties exempt pursuant
  to a vote, the year in which the exemption became effective and the year in which
  the exemption ends. (7) For those parcels appraised under the provisions of section 3607a, subdivisions 3832(1),
  (6), and (7), and section 3836, 3840, 3845, or 3847 of this title, the value that reflects the taxes to be paid on the property, the full listed value
  absent such appraisal, the statutory authority for granting such appraisal, the year
  in which such appraisal became effective, and the year in which it ends. (8) The full listed value and the stabilization value agreed to by an owner and a town
  pursuant to 24 V.S.A. § 2741 or section 3843 or 3846 of this title, the year in which the stabilization agreement became effective, and
  the year in which it ends. (9) Separate columns that will show the listed valuations of homesteads as defined in
  subdivision 5401(7) of this title and housesites as defined under subdivision 6061(11) of this title. (b) When the grand list of a town contains a description of a mobile home, whether or
  not the mobile home is considered real or personal property, the description shall
  include, if available, the name of the manufacturer, the model number, the serial
  number, and the dimensions of the home. (c) When the grand list of a town describes exempt property, the grand list shall identify
  if the value provided is the insurance replacement cost provided under section 3802a of this title or the full listed value under subdivision (a)(6) of this section. (Amended 1975, No. 215 (Adj. Sess.), § 2; 1977, No. 105, § 14(a); 1995, No. 169 (Adj. Sess.), § 9, eff. May 15, 1996; 1997, No. 60, § 47, eff. Jan. 1, 1998; 1997, No. 71 (Adj. Sess.), § 63, eff. March 11, 1998; 1999, No. 49, § 22c, eff. June 2, 1999; 2003, No. 76 (Adj. Sess.), § 11, eff. Feb. 17, 2004; 2013, No. 73, § 30, eff. July 1, 2014; 2023, No. 181 (Adj. Sess.), § 81, eff. June 17, 2024; 2023, No. 181 (Adj. Sess.), § 83, eff. July 1, 2037; 2025, No. 73, § 60, contingently eff. July 1, 2028.)