Groton Listers

lister1@grotonvt.com   

802-584-3155                                                          

Hours: Monday–Thursday  8:30–12:30 or by appointment         

Grand List Summary  

Kitty Diggins, chairperson

    Dorothy Knott

Lise Shallberg

 

Three listers are elected, one a year, to overlapping three-year terms. 17 V.S.A. §§ 2646(5), 2649. A town may vote to elect up to two additional listers. 17 V.S.A. § 2649.

Listers are responsible for determining the value of the real property in town. This is the value the selectboard or the town will use to set a tax rate necessary to raise the money to operate the town in the next year. It is also the basis for the determination of the property wealth of the municipality for purposes of setting state education property taxes.

Fair Market Value is the price the property would bring in the market when offered for sale and purchased by another, taking into consideration the following:

• Availability of the property;

• Its potential and prospective use;

• Any functional deficiencies;

• Its age and condition; and

• The effect of any state or local law or regulation affecting the use of the land (such as zoning) (32 V.S.A. § 3481).
 

Whenever listers alter a valuation, they must notify the affected taxpayer of the changes and of his or her right to a hearing to appeal the listers’ initial decision. 32 V.S.A. §§ 4111, 4221.

Under provisions of Act 60, listers must calculate the value of the "housesite" (that is, a house, attached garage, and two acres) separately for each property.  The above plus the rest of the land property is considered a "homestead".

Listers may, with the approval of the selectboard, or by vote of the town, employ expert assistance (and many do when reappraising properties). 32 V.S.A. § 4041.