Vermont property tax by county

Property tax rate by county in Vermont

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Vermont's income and retirement taxes, see Vermont income tax and Vermont retirement taxes.

How does Vermont assess homes for property tax?

Vermont towns are supposed to list every property at 100% of fair market value as of April 1, so in theory the ratio is 1.0. In practice values drift between reappraisals, so the state runs an annual equalization study and gives each town a Common Level of Appraisal, the ratio of listed values to actual sale prices over the prior three years. For the education tax the state uses that figure to adjust the town's rate up or down. A town listing at roughly half of market value gets a proportionally higher education rate rather than higher assessed values, which is why no single statewide ratio is honest: town figures range from about 48% to 100%.

Since January 2025 every Vermont town must reappraise at least once every six years, unless the state approves a longer gap. When a town completes a reappraisal its Common Level of Appraisal resets to 100%. From January 2031 towns will have to reappraise jointly with the other towns in their regional assessment district rather than on their own.

Is there a homestead exemption in Vermont?

Vermont has no dollar homestead exemption. Instead the statewide education property tax has two rates, homestead and nonhomestead, and filing Form HS-122 each year is what puts your house in the homestead category. The declaration is due April 15 and is still accepted through October 15; if you never file it your town bills the property at the nonhomestead rate. Do not assume homestead is always cheaper: the nonhomestead rate is a single statewide figure while the homestead rate is built from your own school district's per pupil spending, so in some districts the homestead rate comes out higher.

Other state relief for homeowners:

• Seniors and disabled owners: Vermont's relief for lower income homeowners is not an age or disability exemption and it does not remove value from your assessment. It is an income-based Property Tax Credit that the state pays straight to your town to cut the education tax on the bill, and it is open to any qualifying homeowner regardless of age. You must have been domiciled in Vermont for the whole tax year, owned and occupied the home on April 1, filed the Homestead Declaration, and not be claimed as someone else's dependent. The household income ceiling is $115,400 for 2025 income, and the credit is capped at $5,600 against the state education portion plus $2,400 against the municipal portion. Claim it on Form HS-122 by April 15; filing late up to October 15 costs a $150 fee, and after that any credit is mailed to you instead of applied to your town bill.
• Disabled veterans: State law exempts at least $10,000 of appraisal value on the home of a veteran who receives VA disability compensation at 50% or more, a VA pension for a non service-connected disability, or permanent medical military retirement, and the same exemption passes to an unremarried surviving spouse or minor children. A town can vote to raise the exemption to as much as $40,000, so the amount depends on where you live. It comes off both the municipal and the education grand lists, so it lowers both halves of the bill. Apply to the Vermont Office of Veterans Affairs by May 1 each year with your VA Summary of Benefits letter; it is not automatic.
• Vermont has no owner-occupancy credit. The equivalent benefit is the homestead classification you get by filing Form HS-122, plus the income-based Property Tax Credit. Note that the education tax rate you pay depends on your school district's spending per pupil and on your town's Common Level of Appraisal, so two identical houses in different towns can face very different rates.

Vermont sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Vermont?

There is no statewide due date in Vermont. Your town mails one bill a year, generally about 30 days before the first payment is due, and the town decides whether it is paid in one lump sum or in installments; state law lets a town collect in up to four. Payment goes to the town treasurer or tax collector, never to the Department of Taxes.

That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Vermont?

You contest the assessed value with the your town's listers or assessor (grievance), then the Board of Civil Authority. The filing deadline is typically 14 calendar days after the listers mail their grievance decision. The process starts locally. Your town mails a change of appraisal notice in June listing a grievance date, and you must get a written appeal to the listers on or before that date to preserve your rights. The listers then mail their decision, and you have 14 calendar days from that mailing to lodge a written appeal with the town clerk for the Board of Civil Authority, which must begin hearings within 14 days after the appeal window closes. If you disagree with that board, you have 30 days from the mailing of its decision to appeal either to a state appraiser or to the Vermont Superior Court.

Vermont property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.