Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 3482 (2026)

Property listed at one percent

✓ current as of May 2026

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Subchapter 004 : MISCELLANEOUS

(Cite as: 32 V.S.A. § 3482)

§ 3482. Property listed at one percent

Except as otherwise provided, all real and personal estate shall be set in the list at one percent of its listed value on April 1, of the year of its appraisal.

Notes of Decisions

Cited in 6 cases, 1989–2013 · leading case: USGen New England, Inc. v. Town of Rockingham, 2004 VT 90 (Vt. 2004).

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USGen New England, Inc. v. Town of Rockingham, 2004 VT 90 (Vt. 2004). “By contrast, USGen’s expert testified that prices prevailing on April 1 represented a price spike, and prices would fall to historic levels.”

Alexander v. Town of Barton, 565 A.2d 1294 (Vt. 1989). “Under 32 V.S.A. § 3482, it is the duty of the town listers to set property in the grand list at 1% of “listed value” as of April 1 of the year involved.”

In Re Summit Ventures, Inc., 135 B.R. 483 (Bankr. D. Vt. 1991). · cites it 2× “§ 3651 establishes April 1 as the date for determining record ownership of taxable real propérty, and 32 V.S.A. § 3482 makes April 1 the appraisal date.”

Wilde v. Town of Norwich, 566 A.2d 656 (Vt. 1989). “See 32 V.S.A. § 3482 (property listed as of April 1 of the year of appraisal).”

Lesage, McNeil & Mostrom v. Colchester, Marchelewicz v. Colchester, In re Colchester Leased Lands, 2013 VT 48 (Vt. 2013). “” 32 V.S.A. § 3482. “Listed value,” in turn, is equal to one hundred percent of the “appraisal value,” id.”

Lesage v. Town of Colchester (Vt. Super. Ct. 2005). “32 V.S.A. § 3482. The use of valuation data after April 1 does not necessarily mean that the assessor in this case obtained a value different from the value as of April 1.”

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