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Selectboard explains conservative estimate for 1% sales LOT after state data unavailable

Town of West Windsor Selectboard · February 28, 2026

Summary

For Article 7 the Selectboard presented a conservative sales LOT revenue estimate based on average home delivery spending and town household counts after the State could not provide local tax data; residents asked about state accounting and PILOT allocations.

Article 7 would add a 1% Local Option Tax on sales. Mark Higgins described the town's estimation method after the State did not provide tax data: he said the Selectboard used Vermont home‑delivery averages and West Windsor's ~500 households, then conservatively used one quarter of that figure as the estimate to avoid overpromising revenue.

Mark Higgins also explained that the State retains 25% of LOT receipts under the PILOT program and the town keeps 75%. Resident Gregg Despart raised questions about how the state tracks its 25% share and whether the accounting is transparent to towns.

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