Lawmakers, Tax Department Weigh Regional assessment districts, state role in reappraisal reform

Members of the House Ways & Means Committee on Feb. 19 heard Department of Taxes staff present a draft reappraisal reform bill aimed at putting Vermont’s property reappraisal system on a regular, statewide cycle and creating regional assessment districts.

The Tax Department said provisions in the draft would formalize a six-year reappraisal cycle that took effect Jan. 1, 2025, and create assessment districts with a state-appointed assessment supervisor. “So as of, today, we have 129 towns that are under a reappraisal contract,” said Jill Remmett, Director of Property Valuation and Review at the Tax Department, describing progress toward the new cycle. She said 39 towns remain what the department calls “out of compliance” because they are past the six-year mark and do not have plans approved by the department.

The legislation discussed, cited in the meeting as draft STRAC 250152, would authorize regional assessment districts and include language establishing an assessment supervisor and related staffing. “It would actually be a state employee who was examined and appointed by the commissioner for each assessment district,” Rebecca Samrock, Deputy Chair of the Tax Department, said when describing language in the draft.

Why it matters: Vermont’s reappraisal system ties municipal grand lists (the tax base) to statewide measures including the Common Level of Appraisal (CLA) and Coefficient of Dispersion (COD). Tax Department witnesses said uneven reappraisal timing has produced valuation disparities across municipalities and that larger district-level reappraisals could produce more statistically stable results and enable shared technical resources—mapping, imagery and change-detection tools—that are costly to deploy town-by-town.

Committee members and stakeholders pressed the department for details about governance, staffing and transitions. Representative Higley, who said she is a lister in addition to a legislator, voiced resistance to state staffing of district offices and concern about undermining local control: “I don't appreciate the state taking charge and having assessment supervisors,” she said, adding that many local listers perform the work as community service and that municipalities value local oversight.

Department staff acknowledged the tension and described the draft as an initial set of ideas to provoke stakeholder discussion rather than a finished bill. They described several practical details they want to work out with a broader stakeholder group: how to predefine district boundaries, how shared contracting among towns would function, what budget and personnel authority districts would have, and how appeals would be handled. The department said contractors are already booked: 35 towns were scheduled for reappraisal in 2025 and 35 in 2026, and firms are scheduled through 2030, which the department cited as a reason to give municipalities and firms time to adapt.

Appeals and access: The draft moves some appeal steps toward the assessment supervisor and the tax commissioner, and the department noted that appeals structure will need careful design to remain accessible. Committee members stressed statutory protections for in-person grievance windows and accessibility for constituents who lack electronic means; staff noted the department already supports remote inspection work in some circumstances (video calls, mailers) and operates a commercial appraisal litigation assistance program to help small towns with high-value properties.

Transition language also drew close scrutiny. The draft’s effect on existing reappraisal orders and active contracts was discussed: department staff said they intended transition language that preserves active contracts while bringing uncaught towns into the new schedule, but they asked for further legal review and stakeholder input before finalizing those mechanics.

Next steps: The Tax Department asked the committee for lists of witnesses and expressed willingness to work with municipal stakeholders, appraisal firms, the Vermont League of Cities and Towns and others to refine governance, staffing, appeals and budget provisions. Committee members said they want the appraisal reform timeline to align with concurrent education district consolidation to the extent feasible so school-district tax bases can be reappraised cohesively.

Ending: Lawmakers and Tax Department staff framed the draft as an initial step to start a stakeholder process, not a completed legislative package. Department officials said they would return with more details and recommended language after further outreach and analysis.