State Summary

Tax Collection Method: Deeds
Primary Bidding Type: Moving Target
Redemption Period: 1 year
Redemption Interest Rate/Flat Penalty: 12% simple interest per annum

The following information summarizes the life cycle, requirements, and administering of tax liens in the state of Vermont. Please read this information carefully. There are tax collection laws that pertain to all counties in Vermont, such as due and delinquent dates for taxes, the redemption period, the redemption interest rate, and many others, but be aware that there are subtle differences between the counties as well. When the word "typical" is used in the FAQs below, it indicates that most counties use this procedure/follow this convention, but not all counties.

Is Vermont a tax lien or a tax deed state?
Vermont is a redeemable tax deed state.

What is the name of the local official whom typically collects property taxes in Vermont?
The name of the official who collects property taxes varies by municipality. In many cities and towns, the collector of property taxes is the City Clerk or Town Clerk, respectively.

When are property taxes due in the state of Vermont?
Property tax due dates vary by municipality. By Vermont Statute, municipalities can offer residents the option of paying property taxes in four equal installments, and municipalities can also offer residents discounts if they pay their property tax bills early.

When do property taxes become delinquent in the state of Vermont?
Delinquency dates vary by municipality, and interest accrual on delinquent tax bills is capped at 12% per annum

What is the name of the local official whom typically conducts tax sales in Vermont?
Typically, the Town or City Clerk.

When does the typical Vermont municipality hold their annual tax sale?
The date of the tax sale varies by municipality. Tax sales are rare in some municipalities.

What are the registration requirements for the typical Vermont tax sale?
Registration requirements vary by municipality.

What is the bidding type used at a typical Vermont tax sale?
Typically, Vermont counties hold premium bidding public outcry auctions.

What forms of payment are generally accepted at a typical Vermont tax sale?
Generally, Vermont counties accept cash, cashier's check, or money order.

What are the general terms of payment for the typical tax deed purchased at a Vermont tax sale?
Typically, counties require full payment on the day of the tax sale.

What is the redemption period for tax deeds in Vermont?
The property owner has one year to redeem the property. Interest accrues at 1% per month or fraction of month.

Are tax deeds offered "over-the-counter" in Vermont?
Yes, some counties offer tax deeds over-the-counter.

What is the name of the county official whom typically determines the values of properties on a annual basis?
Tax collection and assessment is often handled in the same financial office..

For more information on the statutes regarding property tax collection, tax liens, and tax deeds in the state of Vermont, refer to the Title 32, Section 5260 of the Vermont Statutes.

Vermont Municipality Reference