Kristi Ehlers, Assessor’s Assistant
Russ Beaudoin, Assessor
Phone: (802) 635-2554
Fax: (802) 635-1724
Office hours: Mondays from 9:00am to 4:00pm; other days by appointment.
The Lister position was established before Vermont became a state. It is unique to Vermont. In other states, this position is referred to as an “Assessor”.
In 1778, “An Act Directing Listers in Their Office and Duty” called for all inhabitants to give in writing “a true account of all their listable polls, and all their rateable estate.” This list was to be carefully scrutinized and validated by the listers. Because items were assigned listed values by category and not by market value, listers were appropriately named. 2008 Property Valuation and Review Lister’s Handbook, pg. 1
Did you know? In the very early years of property taxation, the list included four different categories of cows, each with their own value. Gold watches, pianos, and swarms of bees were also included in the old Grand Lists.
The Listers’ primary responsibility is to equitably appraise all real property in Town in compliance with applicable Vermont State Statutes. Assessment equity is the degree to which assessments bear a consistent relationship to market value. Most laws relating to assessment and taxation are found in Title 32. The definition of fair market value is found at 32 VSA §3481.
The list of all properties in Eden and Eden Mills and their assessments is referred to as the Grand List. The Listers are responsible for the preparation and maintenance of this list, including updating changes resulting from address changes or property transfers, so it is as accurate and equitable as possible. The listing (valuation) year runs from April 1 to March 31 of the following year. Thus for any given year, the owner and the condition of the property is effective as of April 1.
Other duties of the Listers include working with tax maps, maintaining the State’s Current Use program, tracking all sales within the Town, and performing revaluations when mandated by the State.
The Listers periodically inspect properties to keep data current. According to professional standards of real estate appraisal, inspection reports assist listers in calculating the replacement cost of structures and the applicable depreciation to estimate current fair market value.
Information on each property is available from the Listers’ office or on the public computer in the Town Clerk’s office.
For more information on listers, assessments, property taxes, the education property tax, education tax rates, homestead exemptions, Current Use, etc., contact the Property Valuation and Review Division of the Vermont Department of Taxes.