MAC

Board of Civil Authority Mock Hearing (On Demand)

Recorded April 2022

A Mock Board of Civil Authority Hearing enacted by the Municipal Assistance Center team. This session provides you with a brief overview of the hearing and decision-making processes of the BCA in Property Tax Assessment Appeals Hearings.

Disclaimer: This resource is only intended to provide information and it does NOT constitute legal advice. Readers with specific legal questions are encouraged to contact an attorney. The use or downloading of this resource does NOT create an attorney-client relationship and will not be treated in a confidential manner.

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Publication Date

05/10/2022

Lister and Assessor Toolkit

To help Listers and Assessors carry out their statutory duties, we have compiled several online resources and trainings (see the Links section on this page). The Board of Listers is subject to Vermont’s Open Meeting Law, so there are links to our extensive Open Meeting Law resources as well.

Thanks to support from the Vermont Department of Taxes, Property Valuation and Review Division, we provide members with online resources and training, with additional training for towns undergoing property tax reappraisals.

If you have additional questions please use the ask a question button to submit them.

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Publication Date

04/21/2023

Lister and Board of Civil Authority Deadlines

Please Note: This document has been created VLCT in an attempt to simplify the tax assessment appeal process. Events and deadlines may not be presented sequentially.

Lister Process and Deadlines

Action	Legal Parameters	Deadline for Population <5,000	Deadline for Population >5,000
Assessment Date/Valuation Effective Date	"Taxable real estate shall be set in the list to the last owner or possessor thereof on April 1 in each year in the town, village, school, and fire district where it is situated. " 32 V.S.A. §3651	April 1 (regardless of population)
Abstract of Individual Lists Lodged (Grand List Completed and Given to Town Clerk)	"…on or before May 5, the listers shall arrange in alphabetical order, in a book or books … the names of the various taxpayers and all the data mentioned in section 4152 of this title." 32 V.S.A. § 4111(a) "…on or before May 5, such book shall be lodged in the office of the town clerk for the inspection of the taxpayers in such town." 32 V.S.A. § 4111(d) Automatically extended 30 - 50 days, depending on population. 32 V.S.A. § 4341 June 4 is extended 1 day. 32 V.S.A. § 3004.	On or before June 5 (June 4 is a Sunday)	On or before June 24
Form 4111 Filed in Grand List and Physically Posted	"Such book shall contain a notice in writing signed by the listers that the contents thereof will become the grand list of such town and of each person therein named, unless cause to the contrary is shown..." 32 V.S.A. § 4111(c) "At the same time, the listers shall post notices in the town clerk's office and in at least four other public places in the town or in the case of a city, in such other manner and places as the city charter shall provide, setting forth that they have completed and filed such book as an abstract and the time and place of the meeting for hearing grievances and making corrections." 32 V.S.A. § 4111(e) June 4 is extended 1 day. 32 V.S.A. § 3004.	On or before June 5 (June 4 is a Sunday)	On or before June 24
Change of Appraisal Notices Sent With (Tentative) Schedule/Notice for Grievance Hearings	"When the listers return the grand list book to the town clerk, they shall notify by first class mail, on which postage has been prepaid and which has been addressed to their last known address, all affected persons, listed as property owners in the grand list book of any change in the appraised value of such property or any change in the allocation of value to the homestead … or the house site … and also notify them of the amount of such change and of the time and place fixed in the public notice hereinafter provided for, when persons aggrieved may be heard." 32 V.S.A. § 4111(e). "on or before May 5" 32 V.S.A. § 4111(a). Automatically extended 30 - 50 days, depending on population. 32 V.S.A. § 4341 June 4 is extended 1 day. 32 V.S.A. § 3004. "Notices shall be mailed at least 14 days before the time fixed for hearing." 32 V.S.A. § 4111(e)	Sent on or before June 5 (June 4 is a Sunday)	Sent on or before June 24
Individuals File Grievances to Listers	"A person who feels aggrieved by the action of the listers and desires to be heard by them, shall, on or before the day of the grievance meeting, file with them his or her objections in writing." 32 V.S.A. § 4111(g)	(Same regardless of population) Deadline is the last day that the Listers meet to hear grievances
Listers Commence Grievance Hearings	"On or before May 20, the listers shall meet at the place so designated by them and on that day and from day to day thereafter shall hear persons aggrieved by their appraisals or by any of their acts until all questions and objections are heard and decided." 32 V.S.A. § 4221 Automatically extended 30 - 50 days, depending on population. 32 V.S.A. § 4341 July 9 is extended 1 day. 32 V.S.A. § 3004.	Hearings must start on or before June 19	Hearings must start on or before July 10 (July 9 is Sunday).
Agenda for Lister Hearings	Agenda must be posted: In or near the town office and in at least two other designated public places in town; To a website, if one exists, that the public body either maintains or designates as the body’s official website; and Made available to any person prior to the meeting upon specific request. 1 V.S.A. § 312(d)(1)	(Same regardless of population) At least 24 hours prior to every meeting in which a tax appeal hearing takes place (which constitutes a "special meeting" under the Open Meeting Law)
Grievance Hearings End	"Such hearings shall not be held later than June 2." 32 V.S.A. § 4221 Automatically extended 30 - 50 days, depending on population. 32 V.S.A. § 4341 July 3 is extended 1 day. 32 V.S.A. § 3004.	Hearings must be completed on or before July 3 (July 2 is Sunday).	Hearings must be completed on or before July 22
Minutes for Lister Hearings	Must be available after 5 calendar days from the date of the meeting for inspection and copying. Must be posted no later than 5 calendar days from the date of the meeting to a website, if one exists, that the public body has designated as its official website. 1 V.S.A. § 312(b)(2)	(same regardless of population) 5 calendar days from the date of the conclusion of lister grievance.
Record and Post Lister Hearings	Must record (audio or video) hearing and post in a designated electronic location for a minimum of 30 calendar days following the approval and posting of minutes, unless Board of Listers can show recording requirement would be an undue burden. 1 V.S.A. § 312(a)(3)(C)	(same regardless of population) Post following approval and posting of meeting minutes.
Latest Date Grand List Can Be Lodged On or before July 25 (amendments to grand list can be made)	"…on or before June 25, the listers shall make all On or before August 14 corrections in the abstracts and shall lodge such completed book in the office of the town clerk." 32 V.S.A. § 4151(a) Automatically extended 30 - 50 days, depending on population. 32 V.S.A. § 4341	On or before July 25	On or before August 14
Deadline for Filing Appeal to BCA	Within 14 days after the date of notice thereof a person aggrieved by the final decision of the listers … may appeal in writing therefrom to the board of civil authority, by lodging his or her appeal with the town clerk." 32 V.S.A. § 4404(a) "The notice shall inform the taxpayer that he or she may appeal from this decision to the Board of Civil Authority by lodging his or her appeal with the town clerk within 14 days of the mailing of the written notice of amendments." 32 V.S.A. § 4224	(same regardless of population) Within 14 days after mailing of notice of results of grievance

BCA Process and Deadlines

Action	Legal Parameters and Deadlines	Deadline for Population <5,000	Deadline for Population >5,000
Deadline for Filing Appeal to BCA	"Within 14 days after the date of notice thereof a person aggrieved by the final decision of the listers … may appeal in writing therefrom to the board of civil authority, by lodging his or her appeal with the town clerk" 32 V.S.A. § 4404(a)	(same regardless of population)
Clerk Calls Meeting of BCA	"The town clerk forthwith shall call a meeting of the board to hear and determine such appeals..." 32 V.S.A. § 4404(b)	(same regardless of population)
BCA Organizational Meeting	Optional	(same regardless of population)
Notice for BCA Meetings / Organizational Meeting	"Meetings of the board shall be called by the town clerk, or by one of the selectboard members, on application, by giving written notice to each member, and by posting a notice in two or more public places in the town at least five days previous to the meeting." 24 V.S.A. § 801	(same regardless of population)
Agenda for BCA Meetings / Hearings	Agenda must be posted: In or near the town office and in at least two other designated public places in town; To a website, if one exists, that the public body either maintains or designates as the body’s official website; and Made available to any person prior to the meeting upon specific request. 1 V.S.A. § 312(d)(1)	(same regardless of population) At least 24 hours prior to BCA's organizational meeting (which is a "special meeting" under OML). At least 48 hours prior to every meeting in which a tax appeal hearing takes place (which is a "regular meeting" under the OML)
Notice for BCA Hearings	"Notice of such time and place shall be given by posting a warning therefor in three or more public places in such town, and by mailing a copy of such warning, postage prepaid, to each member of the board, the agent of the town to prosecute and defend suits, the chair of the board of listers, and to all person so appealing." 32 V.S.A. § 4404(b)	(same regardless of population) "forthwith" after an appeal is received. 32 V.S.A. § 4404(b)
BCA Hearings Occur	"…a meeting of the board to hear and determine such appeals, which shall be held … not later than 14 days after the last date allowed for notice of appeal…" 32 V.S.A. § 4404(b) Automatically extended 30 - 50 days, depending on population. 32 V.S.A. § 4341 "… the BCA has a total of forty-four days (fourteen days under § 4404(b) plus thirty days under § 4341(4)) to initiate hearings in each appeal." Rhodes v. Town of Georgia, 166 VT 153 (1997)	A hearing on each property must be at least started within the 44 days after the last date allowed for notice of appeal.	A hearing on each property must be at least started within the 64 days after the last date allowed for notice of appeal.
Site Inspections Occur	"Each property… shall be inspected by a committee of not less than three members of the board who shall report to the board within 30 days from the hearing on the appeal and before the final decision pertaining to the property is given" 32 V.S.A. § 4404(c) Site inspection of a property may occur after the hearing on that property has been closed. However, VLCT recommends that instead of closing the hearing, the BCA should recess the hearing to a later date, allow time for the site inspection to take place, and then reconvene the hearing to allow further testimony / evidence.	(same regardless of population)
Site Inspection Report to BCA	"Each property… shall be inspected by a committee of not less than three members of the board who shall report to the board within 30 days from the hearing on the appeal and before the final decision pertaining to the property is given." 32 V.S.A. § 4404(c)	(same regardless of population) 30 days from the hearing on that property.
BCA Hearings End	No statutory deadline by which the BCA must complete the total hearing process.	(same regardless of population)
Minutes for BCA Hearings	Must be available for inspection and copying after 5 calendar days from the date of the close of each and every hearing. Must be posted no later than 5 calendar days from the date of the close of each and every hearing to a website, if one exists, that the public body has designated as its official website. 1 V.S.A. § 312(b)(2)	(same regardless of population) 5 calendar days from the date of the conclusion of each hearing.
Record and Post BCA Hearings	Must record (audio or video) hearing and post in a designated electronic location for a minimum of 30 calendar days following the approval and posting of minutes, unless BCA can show recording requirement would be an undue burden. 1 V.S.A. § 312(a)(3)(C)	(same regardless of population) Post following approval and posting of meeting minutes. Must be posted for at least 30 calendar days.
BCA Decision Filed with Clerk	"The board shall, within 15 days from the time of the [inspection] report, certify in writing its notice of decision, with reasons, in the premises, and shall file such notice with the town clerk" 32 V.S.A. § 4404(c)	(same regardless of population)
BCA Decision Mailed to Appellant	"The board shall, within 15 days from the time of the [inspection] report, certify in writing its notice of decision… and shall file such notice with the town clerk who shall … forthwith notify the appellant in writing of the action of such board, by certified mail." 32 V.S.A. § 4404(c)	(same regardless of population)
Appeal from BCA Decision	"A taxpayer or the selectboard members of a town aggrieved by a decision of the board of civil authority … may appeal the decision of the board … by filing a notice of appeal … within 30 days of entry [date of mailing] of the decision of the board of civil authority. 32 V.S.A. § 4461(a)	(same regardless of population)

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Publication Date

04/09/2025

How to Log In to MAP

Member for

2 years 3 months

Submitted by iminot@vlct.org on Wed, 04/19/2023 - 14:52

In this video, VLCT Executive Director Ted Brady explains how VLCT members can gain their initial access to the new Municipal Access Portal (MAP) at vlct.org.

VTrans to Post Bridge Weight Limits to Inform Emergency Vehicle Drivers

Member for

2 years 3 months

Submitted by iminot@vlct.org on Mon, 04/17/2023 - 08:53

photo of narrow metal bridge in Montpelier Vermont with weight limit sign

On April 10, 2023. the Vermont Agency of Transportation announced that before July 30, 2023, it will install new signs on some municipal-owned bridges throughout the state showing weight limits for the benefit of emergency vehicles. Municipal-owned bridges are subject to the same requirements as state-owned bridges, as outlined in the Transportation Secretary Memo issued on January 19, 2022.

The announcement came in a letter from from Joe Flynn, Secretary of the State of Vermont Agency of Transportation. It says that under the federal law Fixing America's Surface Transportation Act (FAST Act), and in response to a trend of trucks getting larger, some exceeding the weight of trucks that were in use when many bridges were designed, Vermont, along with all other states, is working to meet this Federal Highway Administration (FHWA) requirement by expanding necessary load ratings to include emergency vehicles and posting if required. Load ratings determine the effect that these heavier and larger trucks have on a bridge, the bridge's capacity to safely handle the load, and whether a posting is needed.

The goal is to ensure that emergency responders are aware of the potential safety concern as it relates to emergency vehicles. VTrans and the State of Vermont understand that this may cause additional burden to some municipalities. To assist in meeting this requirement, VTrans is performing the necessary load ratings and sign installations. A list of bridges that require posting will be provided to each municipality a minimum of three weeks prior to installing signs, providing bridge owners the opportunity for public notice if they so choose.

Read the complete VTrans letter, which includes an explanatory diagram and where to find further information.

Attachments

town-highway-emergency-vehicle-bridge-posting-ltr-april-2023.pdf

Tax Abatement Toolkit

MAC has compiled a number of useful resources for listers, boards of abatement, and official with tax abatement responsibilities. These resources can be found left in this handy tax abatement toolkit.

If you have additional questions please use the ask a question button to submit them.

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Publication Date

09/11/2024

Annual Auditors' Report FAQs

Publication Date

11/07/2023

2023 Vermont Town Meeting Day Preview

Member for

2 years 5 months

Submitted by Collin Haines on Wed, 03/01/2023 - 11:39

by VLCT Executive Director Ted Brady

Open the full Preview or the By The Numbers infographic now.

SUMMARY

A few weeks ago, VLCT convened nearly 100 Town Meeting moderators to help them tune up their moderating skills ahead of Town Meeting Day 2023. Many found themselves “unemployed” for a couple of years while Vermonters voted by Australian ballot to ensure the continuity of Vermont’s democracy through the state of emergency. As they get back to work, VLCT once again invited our cities and towns to share what they were voting on this Town Meeting Day.

We combed through 225 warnings and thousands of articles to get the pulse of Vermont’s Town Meeting Day 2023. The largest takeaway is that Town Meeting is back. In 2019, pre-pandemic, we counted 185 cities and towns that had at least a partial in-person floor meeting on or near Town Meeting Day. This year, we count 182. That’s a major jump from the count of in-person meetings we tallied last year – 63. And while some towns are holding delayed or modified Town Meetings this year using temporary flexibility granted by the Legislature, 18 others are proposing to permanently change their voting methods going forward.

Vermonters will vote on nearly three quarters of a billion dollars in municipal expenditures this year. They’ll vote on almost $200 million of infrastructure upgrades (mostly sewer and water), and they’ll consider whether this is the year for new fire trucks, graders, dump trucks, and ambulances. One of the largest responsibilities voters have at Town Meeting – and one of the ones that makes Vermont’s democracy somewhat unique – is that they have the say on how they raise the money their town needs to conduct business, who should pay, and who shouldn’t. They’ll also vote on their school budgets. Across the country, and even in some larger cities like Burlington, most Americans don’t get such a direct say on their municipal budgets. Their elected representatives do that for them. This direct democracy gives Vermonters a chance to not only say yes or no, but even an opportunity to amend budgets in a floor meeting.

This year’s Town Meeting Preview includes a summary of the bounce back from Australian balloting to floor meetings, a look at what towns are asking voters to spend money on, an observation that towns are increasingly converting elected officers to appointed officers, a look at efforts to legalize retail cannabis, and a quick summary of some novel ballot items facing Vermonters.

Open the full report or the By The Numbers infographic.

Superior Court Upholds Town’s Domestic Animal (Livestock) Ordinance

January 01, 2023

He shudders his coat as if to throw off flies.
‘Whoever it is that leaves him out so late,
When other creatures have gone to stall and bin,
Ought to be told to come and take him in.’

from “The Runaway,” by Robert Frost

Calais Town officials have been telling the Defendant in the case Town of Calais v. Elisabeth Shedd, No. 22-CV-1894 (2022), to come and take her horses in for years, but to no avail.

Elisabeth Shedd (“the Defendant”) resides at an 11-acre, off-grid property in Calais consisting of two barns and two shelters for animals, all of which are in a state of disrepair. The property is also home to the Defendant’s four horses, which she attempts to confine with a rudimentary and substandard paddock made of saplings tied to fence posts with rope and twine. The horses have either escaped or been intentionally freed by the Defendant on dozens of occasions over the years and have been found wandering all around the town and on its roads at all times of the day throughout the year. In 2021 alone, the town constable/animal control officer received a total of 53 email complaints and an average of two telephone call complaints per week about her horses. Despite the countless complaints and fruitless attempts from the Town to get the Defendant to confine her horses to her property, the Town finally had enough and adopted an “Ordinance to Regulate Livestock Running at Large.” The ordinance did little to deter the Defendant, who continued to permit her horses to run at large, but authorized the Town to take action. After receiving numerous additional complaints that the Defendant’s horses were seen loose on Route 14 and running through peoples’ yards, the town constable/animal control officer impounded the horses for violating the Town’s ordinance.

The Town brought this action in the Washington County Superior Court (“Court”) to enjoin (i.e., prevent) the Defendant from keeping horses or any other livestock at her property ever again. The Court denied the requested relief but only because doing so, “would be beyond the scope of the Ordinance itself, which contains no provision authorizing a permanent forfeiture of the right to keep livestock within the Town.” The Court, however, did permanently enjoin the Defendant from allowing her horses to run at large in the town and from taking her horses for walks on or along any of its roads without being under her physical control. The Court also permitted the Town to decide what the Defendant must do to get her horses back, including reimbursing the Town for its impoundment expenses (e.g., boarding, feed, and veterinary costs), all because their ordinance allowed it. According to the Court, such enforcement is possible because, by statute, municipalities have been granted certain regulatory powers, including the power to “define what constitutes a public nuisance, and to provide procedures and take action for its abatement or removal as the public health, safety, or welfare may require …” 24 V.S.A. § 2291(14). Declaring livestock, such as horses, running at large to be a public nuisance is “a reasonable exercise of the Town’s regulatory powers and falls squarely within the scope of its statutory authority.” As the Court rightly recognized,

Having horses loose on a public road is a significant public safety hazard because of the serious risk they pose to drivers … An unattended horse can also pose a danger to neighbors, particularly children, who could be kicked, bitten or trampled by an unexpected horse on the loose in the yard. Horses can also cause property damage, and they can carry diseases contagious to other livestock on neighboring properties.

The case is a Washington County Superior Court decision so it is not legally binding on municipalities statewide, as a Vermont Supreme Court decision would be. Nonetheless, the case confirms our long-held opinion that selectboards may regulate the running at large of domestic animals¹ as a nuisance, and not just under the self-executing authority of Title 20, Chapter 191.

The outcome of this case is extremely encouraging news for any municipality that, like Calais, has perennial issues with livestock running at large. The financial penalties for these offenses under Vermont state law have been outdated for over a century, and the impoundment option is impractical for many municipalities. Being able to adopt a customized ordinance under their nuisance authority provides municipalities with the flexibility they need to tailor remedies to the specific problems their residents face.

The Town of Calais v. Elisabeth Shedd case is archived at the Vermont Judiciary website.

¹Domestic animals are defined as “cattle, sheep, goats, equines, deer, American bison, swine, poultry, pheasant, Chukar partridge, Coturnix quail, psittacine birds, ferrets, camelids, ratites (ostriches, rheas, and emus), and water buffalo.” 6 V.S.A. § 1151(2).

Winter Road Maintenance

Are there certain roads the law requires towns to plow?

December 12, 2023

How does a town decide which roads to plow in the wintertime? Are there certain roads the law requires towns to plow? Is there a process towns are supposed to follow to make these decisions?

Whether a town road must be plowed depends upon its classification. A town must keep its class 1 highways “in good and sufficient repair during all seasons of the year.” 19 V.S.A. § 310(a). Accordingly, class 1 highways must be plowed and maintained through the winter.

On the other hand, a town may maintain its class 4 highways “to the extent required by the necessity of the town [or] the public good and the convenience of the inhabitants of the town.” 19 V.S.A. § 310(b). As such, a selectboard may decide which, if any, of the town’s class 4 roads will be plowed during the winter. The VLCT Municipal Assistance Center (MAC) recommends adopting a class 4 road policy that lists which, if any, class 4 roads will be plowed in the winter. See our Model Class 4 Highway Policy.

When it comes to the town’s class 2 and class 3 highways, the selectboard has some discretion over whether to provide winter maintenance in some cases. However, exercising this discretion must be based upon “safety considerations for the traveling public and municipal employees.” 19 V.S.A. §§ 302(a)(3)(B), 310(a). The process for making this decision is prescribed by state law, which we explain in detail in our Limiting Winter Town Highway Maintenance Info Sheet.

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