|
The listers play an important role in town government since
it is these officials who are charged with determining the value of
property in Shaftsbury. The Selectboard needs these values to set the tax rate.
Each town must have three listers, one of whom is elected each year for
staggered three-year terms. At annual or special town meetings, a town may
vote to elect two additional listers for terms of one year each. A lister
may not also be a member of the selectboard. Listers are elected by
the voters and operate independently of the selectboard.
The Grand List is the responsibility of the listers. This is a list and
description of all taxable properties in town, with names, addresses and parcel
identification numbers. Listers provide an annual abstract of the Grand List to
the town clerk which is available to the public. A copy is also forwarded to
the Vermont Department of Taxes' Division of Property Valuation and Review.
Any questions regarding a taxpayer's assessment should be
directed to the listers - they compile, handle and maintain this data, as well
as homestead values, veteran's exemptions, and current use values in a computer
database for tax bills.
Listers maintain the property tax map for changes in ownership, sub-divisions,
etc., and coordinate this data with the map producer.
After the zoning administrator approves a permit, a copy is given to the
listers. They record it in the computer database and on their assessment card,
visit the property to measure and assess the project, and then make appropriate
adjustments to the property owner's assessment for tax purposes.
Listers are directed to appraise all taxable property in the town at 100 percent
of the fair market value. The estimated fair market value is the price that the
property will bring in the open market when offered for sale and purchased by
another, taking into consideration all the elements of the availability of the
property, its use both potential and prospective, any functional deficiencies,
and all other elements such as age and condition, which combine to give property
a market value.
Agricultural and forest properties that are part of the use value program must
be appraised at their use value in accordance with 32 V.S.A Chapter 24,
subchapter 1.
Listers must set all real and personal property in the grand list at one percent
of its listed value on April 1 of the year of its appraisal. Listers must
provide an annual abstract of the grand list to the town clerk for forwarding to
the Vermont Department of Taxes' Division of Property Valuation and Review.
Timely filing is necessary for the receipt of state highway and education aid.
Each year the State determines a "Common Level of Appraisal" (CLA) from recent
real estate sales in town. If this measure indicates that appraised values are
less than 80% of fair market values, the Listers must oversee a reappraisal of
all properties in town. Shaftbury's current CLA is 61% and the required reappraisal
now in progress should be completed in 2010.
Listers hold grievance hearings for those taxpayers who wish to contest their
appraisals. Decisions of the listers may be appealed to the board of civil
authority, and the listers may appear before the board to defend the appraisals
in question.
The listers sit as part of the board of tax abatement to determine whether a
taxpayer may have his or her taxes abated.
|