Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 061 - PROPERTY VALUATION AND REVIEW › Chapter 003 - PROPERTY TAX APPEALS › Section 10 061 003 - PROPERTY TAX APPEALS

Current through June, 2024
PROPERTY VALUATION AND REVIEW DIVISION Rule 84-1
Section 1 Purpose and Scope
This rule is designed to provide a simple, fair and orderly
				  procedure for deciding property tax appeals to the director of property
				  valuation and review. It governs all proceedings pursuant to 32 VSA, sections
				  4461-4468.
Section 2
				Authority
This rule is promulgated under the authority granted to
				  property valuation and review division by
				  32
				  VSA, section 3411(3).
Section 3 Manner of Appeal
A taxpayer or the selectmen of a town aggrieved by a decision
				  of the board of civil authority respecting a property tax appraisal may appeal
				  that decision either to the superior court or to the director of property
				  valuation and review.
An appeal to the director shall be commenced by mailing or
				  delivering a notice of appeal to the office of the director. The notice must be
				  filed in triplicate and must set forth the grounds upon which the appeal is
				  based and a brief description of the property and its location.
Section 4 Filing Fee
The notice of appeal must be accompanied by a fee of $ 15
				  with respect to each individual property being appealed.
Section 5 Time For Appeal
The notice of appeal and the $ 15 filing fee must be received
				  at the office of the director before the close of business on the twenty-first
				  day after the town clerk mails notice of the board of civil authority's
				  decision to the taxpayer. However, if the twenty-first day falls on a Saturday,
				  Sunday or legal holiday, it shall be sufficient if the notice of appeal is
				  received on the next business day.
Section 6 Notice to Town Clerk and Taxpayer
When an appeal is filed by a taxpayer, the director shall
				  forward one copy to the town clerk, and shall notify the taxpayer that the
				  appeal has been received. The town clerk shall forthwith notify the town agent
				  and chair of the board of listers of the appeal, and shall record it in or
				  attach it to the grand list book.
When the appeal has been filed by the town, the director
				  shall mail one copy of the notice of appeal to the taxpayer, and shall notify
				  the town clerk and chair of the board of listers that the appeal has been
				  received.
Section 7
				Objections to Appeal
A taxpayer, town agent, or board of selectmen may object to
				  the time or manner of appeal. Objections must be in writing and they must be
				  filed with the director and furnished to the opposing party no later than ten
				  days from the date that the copy of the appeal is filed in the town clerk's
				  office.
The director of property valuation and review shall rule on
				  all objections to an appeal. If a party requests it, the director shall set a
				  time and place for hearing arguments and evidence on objections, and shall
				  notify all parties. Upon making a decision, the director shall issue an order
				  sustaining or denying the objections.
Section 8 Withdrawal of Appeal
The taxpayer or town may request leave to withdraw an appeal
				  at any time before it is heard, and such requests shall be freely
				  granted.
Section 9
				Appointment of Board
When an appeal is neither dismissed upon objection nor
				  withdrawn the director shall appoint three appraisers to act as a board of
				  appeal. The appraisers shall take and sign the oath of office prescribed in the
				  constitution, which oath shall be filed with the director. The appraisers shall
				  not discuss a case with a taxpayer, or a town representative without first
				  giving both the taxpayer and the town the opportunity to participate.
Section 10 Notice of Hearing
The board of appraisers shall set the date, time and place of
				  the hearing and shall notify the parties by mail. The hearing shall be
				  scheduled no sooner than ten days from the date the notice is mailed. The
				  hearing shall be conducted in the town where the property is located.
Section 11 Continuances
The board may grant continuances for good cause. Requests for
				  continuances may be made orally or in writing. Such requests must be
				  timely.
Section 12
				Discovery
Prior to the hearing the parties shall have reasonable rights
				  to discover all documents and records that are relevant to the issues raised by
				  the appeal. For example, the town must allow the taxpayer to discover and
				  inspect listers' records, and the taxpayer must allow town officials to inspect
				  the property as well as independent appraisal records.
The board may enforce this rule by appropriate sanctions,
				  including dismissal of the appeal.
Section 13 Prehearing Conferences
The board may schedule prehearing conferences on its own
				  motion or at the request of a party. The purpose of these conferences is to
				  resolve preliminary issues and, when appropriate, to make informal
				  dispositions.
Section 14
				Subpoenas
Requests for subpoenas shall be made to the person designated
				  as chair of the board of appraisers. When the chair issues a subpoena, it will
				  be returned to the requesting party who must then serve it, in the manner
				  provided by law.
Section 15
				Conduct of the Hearing
The board shall conduct a de novo hearing on all issues for
				  decision. Each party shall have the opportunity to examine all documents or
				  records used at the hearing; to bring witnesses and cross-examine adverse
				  witnesses; to express all pertinent facts and circumstances through evidence,
				  oral or written, to advance any arguments, oral or written; and to question or
				  refute any testimony or evidence. The board may administer oaths to witnesses
				  and all oral testimony shall be presented under oath.
Section 16 Right to Counsel
The parties to an appeal may be represented by counsel, but
				  legal representation is not required. The parties are responsible for their own
				  legal fees.
Section 17
				Order of Evidence
In appraisal cases the town shall proceed first by
				  introducing the appraisal of the taxpayer's property into evidence. The
				  taxpayer shall then offer evidence tending to show that the property is
				  assessed at more than its fair market value, or that the assessment is at a
				  higher percentage of fair market value than comparable properties. In all other
				  cases, the party bringing the appeal shall proceed first.
Section 18 Rules of Evidence
The board shall allow the introduction of any relevant
				  evidence which is commonly relied upon by reasonably prudent people in the
				  conduct of their affairs. The board may exclude evidence that is irrelevant or
				  unduly repetitious.
Section
				19 Record of Decision
The evidence and argument presented at the hearing plus any
				  knowledge gained from the inspection of the property shall constitute the
				  exclusive record for decision. Oral proceedings shall be tape recorded.
Section 20 Transcripts
Upon request and payment of the reasonable costs of
				  transcription, the director of property valuation and review shall furnish a
				  typewritten transcription of oral proceedings.
Section 21 Decision of the Board
The members of the board of appraisers constitute the hearing
				  authority, and a majority of the board constitutes a quorum. Upon considering
				  all the facts and arguments in a case, the board shall determine whether the
				  listed value of the subject property corresponds to the listed values of
				  comparable properties in the town.
The board shall inspect the property prior to making its
				  determination.
Section 22
				Decision by Default
If one of the parties fails to appear at the time and place
				  scheduled for hearing, the board may permit the other party to present
				  evidence, and may then issue a decision on the basis of that evidence
				  alone.
Section 23 Findings
				of Fact and Conclusions of Law
The board's decision shall be in writing, and shall include
				  findings of fact and conclusions of law. The findings shall include a brief
				  description of the taxpayer's property and of any comparable properties. They
				  shall include a statement of the correct valuation of the property subject to
				  appeal, and a statement of the facts relied upon to determine that valuation.
				  The conclusions shall indicate how the ultimate decision was reached.
Section 24 Notice of Decision
The board shall report its decision to the director of
				  property valuation and review not later than thirty days from the date of the
				  hearing. The director shall forward one copy of the decision to the taxpayer,
				  and one copy to the town clerk. Statutory Authority:
				  32
				  V.S.A. §
											3411(3)