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Fact Sheets and Guides

General

Title Revised Number
10 Things You Can Do to Get Your Refund Faster January 2021 IG-1164
Guide to Meals and Rooms Tax and Sales and Use Tax Statistical Data 2025 GB-1230
Guide to the Offer in Compromise Program 2023 GB-1160
Phone scammers are posing as the IRS: HANG UP! March 2020 FL-1096
Vermont Department of Taxes ACH Credit Payment Guide 2025 GB-1104
Stay Alert - Avoid ID Theft & Tax Scams February 2021 PO-1181
Vermont Department of Taxes Organizational Chart 2022 RP-1231
Watch helpful IRS videos and tutorials on various tax administration topics on the Internal Revenue Service's official YouTube channel. n/a n/a

Individuals

Title Revised Number
Discrepancy Reference Guide for Vermont Form IN-111 2024 GB-1262
Free Tax Help for Vermonters 2025 FL-1166
Personal Income Tax: Net Operating Losses October 2022 GB-1315
Renter Credit Program - Information for Renters 2024 FL-1305
Free File for Vermonters 2025 FL-1167
Tax Credits for Vermonters 2025 FL-1321
Vermont Schedule HI-144: Determining Household Income 2024 FS-1057
Vermont Tax Guide for Military and National Services 2024 GB-1099
Vermont Use Tax for Individuals 2024 FS-1035
Where's My Vermont Income Tax Refund? 2024 FS-1073
10 Things You Can Do to Get Your Refund Faster January 2021 IG-1164

Video: How to File a Renter Credit Claim in myVTax (Form RCC-146)

April 2023  

Video: What Is Use Tax?

February 2021  

Video: Vermont's Charitable Contribution Tax Credit

February 2021  

Video: Contributing to Charity on the IN-111

January 2022  

Property

Title Revised Number
Applying for the Current Use Program: FAQs for LLCs, Partnerships, and Similar Business Entities March 2022 FS-1107
Applying for the Current Use Program: FAQs for Trusts and Trustees 2024 FS-1063
Comparing Vermont Property Taxes to Peer States October 2022 IG-1264
Current Use and Your Property Tax Bill 2025 GB-1215
Current Use: Enrolling Leased Land, Farm Buildings 2025 FS-1220
Your Vermont Property Tax Bill 2024 GB-1205
The Land Gains Certificate: Three Options for Filing Land Gains Tax 2024 FS-1155
Property Transfer Tax Return (PTT-172): Forms Acceptable to File with Vermont Towns  2023 FS-1042
Quick Reference Guide for Vermont Land Gains Withholding Tax Return - Form LGT-177, AND Vermont Land Gains Tax Return - Form LGT-178 2022 LGT-177 and LGT-178 Guide
Quick Reference Guide for Vermont Property Transfer Tax Return - Form PTT-172 2024 PTT-172 Guide
Real Estate Withholding 2024 FS-1177
Renter Credit Program Important Information for Landlords 2024 FL-1306
The Vermont Homestead Declaration 2024 FS-1051
The Vermont Property Tax Credit 2024 FS-1038
Vermont Sales and Use Tax Applied on Renewable Energy Generation Facilities 2025 FS-1182
Vermont Tax Information for Owners of Housing Subject to a Housing Subsidy Covenant 2025 FS-1069
Vermont Taxation on Transfers of Mobile Homes 2024 FS-1275
Property Tax Assistance for Veterans 2024 FS-1003
Department of Environmental Conservation (DEC) District Environmental Commissions (Act 250) n/a n/a

Businesses

Title Revised Number
Annual Purchase Summary Report: File Upload Layout 2025 GB-1170
Brewers, Winemakers, and Distillers: Vermont Taxes and the Manufacture and Sale of Alcoholic Beverages 2025 FS-1114
Guide to the Health Care Fund Contribution Assessment 2025 GB-1158
Vermont Cannabis Tax Guide 2024 GB-1313
Vermont Tax Tips for Event Organizers and Vendors June 2023 FS-1292

Nonprofit Organizations

Title Revised Number
Vermont Business Taxes and Your Nonprofit 501(c)(19) Organization 2023 FS-1145

Sales and Use Tax

Title Revised Number
Agricultural Machinery, Equipment, and Supplies: Taxable or Tax-Exempt? September 2023 FS-1053
General Guidelines on Sales Tax: What is Taxable and Exempt 2024 FS-1028
General Sales to Contractors: For Retailers - How to Determine Whether a Sale Is Taxable or Exempt August 2020 GB-1268
Propane Gas Sold in Free-Standing Containers 2024 FS-1052
Sales and Use Tax - Record of Payment  2025 NTC-1255
Sales Tax Reference for Contractors April 2021 BR-1299
Taxation of Chips and Soft Drinks in Vermont 2025 FS-1151
Vermont Sales and Use Tax Guide for the Automotive Repairs Industry 2023 GB-1161
Vermont Sales and Use Tax Applied on Renewable Energy Generation Facilities 2025 FS-1182
Vermont Sales and Use Tax Exemption for Forestry Machinery, Repair Parts, and Accessories 2025 FS-1142
Vermont Sales and Use Tax for Businesses 2024 FS-1017
Vermont Sales and Use Tax on Floral Arrangements 2024 FS-1105
Vermont Use Tax for Businesses 2024 FS-1018

Meals and Rooms Tax

Title Revised Number
Meals and Rooms Tax Record of Payment  2025 NTC-1256
Taxation on Chips and Soft Drinks in Vermont 2025 FS-1151
Vermont Meals and Rooms Tax for Business February 2020 FS-1019
Vermont Meals Tax for Businesses September 2021 FS-1020
Vermont Meals Tax on Vending Machines 2025 FS-1085
Vermont Rooms Tax for Businesses 2025 FS-1021

Withholding

Number Title REVISED
GB-1210 (2025) 2025 Income Tax Withholding Instructions, Tables, and Charts 2024
GB-1210 (2024) 2024 Income Tax Withholding Instructions, Tables, and Charts 2023
GB-1210 (2023) 2023 Income Tax Withholding Instructions, Tables, and Charts December 2022
GB-1210 (2022) 2022 Income Tax Withholding Instructions, Tables, and Charts January 2022
GB-1210 (2021) 2021 Income Tax Withholding Instructions, Tables, and Charts January 2021
GB-1210 (2020) 2020 Income Tax Withholding Instructions, Tables, and Charts December 2020
GB-1210 (2019) 2019 Income Tax Withholding Instructions, Tables, and Charts January 2019
GB-1210 (2018) 2018 Income Tax Withholding Instructions, Tables, and Charts January 2018
GB-1210 (2017) 2017 Income Tax Withholding Instructions, Tables, and Charts January 2017
View 2016 Income Tax Withholding Instructions, Tables, and Charts January 2016
View 2015 Income Tax Withholding Instructions, Tables, and Charts January 2015
GB-1210 (2014) 2014 Income Tax Withholding Instructions, Tables, and Charts January 2014
GB-1098 How to Submit W-2s, 1099s, and WHT-434 2025
NTC-1257 Withholding Tax Record of Payment  2025
FL-1199 Flyer - Are You Ready to Submit Your W-2 and 1099 Forms? 2025

Miscellaneous Tax

No. Title REVISED
FS-1103 Prevent All Cigarette Trafficking (PACT) Act Frequently Asked Questions 2024
FS-1325 Prevent All Cigarette Trafficking (PACT) Act File Upload Layout 2025
FS-1089 Tax Rates for Cigarettes, Tobacco Products, and E-Cigarettes 2024
NTC-1330 Licensed Cigarette and Tobacco Dealers 2025
FS-1041 Reporting Malt and Vinous Beverages Sold Direct to Retailers 2024
GB-1165 How to Save an Excel File as a Tab Delimited File 2024

Municipal Officials

No. Title REVISED
GB-1198 How to Adopt a Local Option Tax in Your Community 2024
View 2024 Lister Calendar and Task List 2024
GB-1241 Appeals to the Director of Property Valuation and Review 2024
View Approved Appraisers as Certified by the Vermont Department of Taxes 2024
FS-1102 Conservation Easements and Property Valuation Guidance: How to Assess Land Permanently Encumbered by Conservation Easement 2023
GB-1101 Current Use and Property Valuation Guidance: How to Allocate Land Subject to Use Value Appraisal March 2020
View Current Use Map Standards July 2009
View District Advisor Map Assignments by Town 2024
FS-1270 Elect Listers and/or Hire an Assessor: Options for Your Town 2024
View Fair Market Value Letter Template 2023
View FY2024 Equalization and Reappraisal Payments 2024
GB-1067 Grand List Lodging: Instructions for Listers June 2023
GB-1273 Grand List State Payment Confidentiality Options February 2021
FS-1184 Grant Education Funding for Listers and Assessors (Municipal Reimbursement) 2025
GB-1279 Guide to Best Practices for Property Valuation in Vermont 2024
GB-1183 Guide to the Valuation of Subsidized Housing Worksheet 2025
View Guide to Vermont’s Town Clerks, Treasurers & County Clerks N/A
FS-1209 How to Value Land Excluded or Withdrawn from Current Use 2024
GB-1202 Instructions for Listers Using PV Value® for Commercial PV Systems 2025
GB-1243 Introduction to Vermont's Equalization Study 2025
GB-1138 Land Developed or Withdrawn from the Current Use Program: Guidance for Assessing Officials on How to Determine Fair Market Value--Examples and Scenarios April 2019
View Letter LUCT (Land Use Change Tax) related Fair Market Value Determination September 2016
GB-1143 Lister and Assessor Handbook August 2021
View New England Municipal Resource Center  
GB-1323 Municipal Officials: Reappraisal Procedures and Checklists 2024
View Property Category Codes  
View Property Class Codes  
GB-1267 Reappraisal Activity Evaluation for the Equalization Study 2024
GB-1281 Property Ownership Guide for Assessing Officials 2023
View Request for List Value Adjustment Form  
View Request Grand List Form  
FS-1271 Self-Assessment Checklist of Lister Office Duties 2025
View State of Vermont Grant Agreement Application February 2019
FS-1185 State-Sponsored Courses for Listers and Assessors at No Charge to Municipalities 2024
View Tax Bills and Confidentiality of Property Tax Adjustment Information March 2012
FS-1068 Taxation of Solar Plants 2024
FS-1137 Town Clerks: When to Mail Paper Versions of the Property Transfer Tax Return to the State 2025
View Use Value Appraisal of Agricultural, Forest, Conservation and Farm Buildings Property July 2009
FS-1061 Valuation of Tax-Exempt Properties: Helping Property Owners and Municipal Assessors Comply with Vermont Law 2025
VT Bill Backer 2024 Vermont Property Tax Bill Backer 2024
View Vermont League of Cities & Towns Resources | Municipal Assistance Center  
GB-1100 Vermont Property Assessor Certification Program for Listers and Assessors 2024
FS-1149 What a Lister Does: Overview of Responsibilities 2024

myVTax

No. Title REVISED
GB-1117 myVTax Guide: 2024 Specifications for E-filing of 1099 Information Returns 2025
GB-1118 myVTax Guide: 2024 Vermont Specifications for Electronic W-2 (EFW-2) Filing 2025
GB-1119 myVTax Guide: 2024 Vermont WHT-434 Specifications for Electronic Filing 2025
GB-1120 myVTax Specifications for Filing VT Form WHT-436 Electronically 2024
GB-1150 myVTax Guide: for Listers and Assessors How to Search for Property Transfer Tax Returns 2024
GB-1190 myVTax Guide for Listers: Initial Signup and Login 2025
GB-1216 myVTax Guide: for Town Clerks How to Record Returns 2024
GB-1090 myVTax Guide: How to Grant a Tax Professional Access to a myVTax Account 2023
GB-1133 myVTax Guide: How to Cancel a Submission or Transaction 2024
GB-1286 myVTax Guide: How to Check the Status of a Return or a Refund 2024
GB-1128 myVTax Guide: How to Complete the Renter Credit Claim 2024
GB-1287 myVTax Guide: How to Manage Third-Party Access for a Municipal User's Account 2025
GB-1289 myVTax Guide: How to File, View, Edit, or Delete a Submitted Lon-Login Return 2025
GB-1265 myVTax Guide: How to File a Homestead Declaration or Homestead Declaration & Property Tax Credit Claim 2025
GB-1345 myVTax Guide: How to File a Solid Waste Tax Return 2025
GB-1294 myVTax Guide: How to File Form LGT-178, Land Gains Tax Return (Sellers) 2024
GB-1207 myVTax Guide: How to File Form LV-314, Request for Withdrawal from the Use Value Appraisal Program March 2022
GB-1131 myVTax Guide: How to File Form LGT-177, Land Gains Tax Return (Buyers) 2024
GB-1288 myVTax Guide: How to File, View, and Edit a Return, and Attach a File in a myVTax Account 2025
GB-1130 myVTax Guide: How to Login and File a Property Transfer Tax Return 2025
GB-1277 myVTax Guide: How to Make a Payment for Wage Garnishment 2025
GB-1208 myVTax Guide: How to Make a Payment using a Business Account 2024
GB-1135 myVTax Guide: How to Make a Payment 2024
GB-1304 myVTax Guide: How to Make an Estimated Income Tax Payment Without a myVTax Account 2024
GB-1285 myVTax Guide: How to Make Changes to Your Business Account March 2021
GB-1179 myVTax Guide: How to Record a Land Use Change Lien Release 2024
GB-1196 myVTax Guide: How to Record a Lien Filing or Lien Release Request 2024
GB-1282 myVTax Guide: How to Recover your Username and Reset Your Password December 2020
GB-1339 myVTax Guide: How to Register for a Business Tax Account 2025
GB-1159 myVTax Guide: How to Register for PACT Act Reporting 2024
GB-1300 myVTax Guide: How to Send a Secure Business Message 2024
GB-1154 myVTax Guide: How to Submit a Malt and Vinous Beverage Return 2025
GB-1157 myVTax Guide: How to Submit a PACT Act Report 2025
GB-1132 myVTax Guide: How to Submit a Third-Party Authorization 2025
GB-1127 myVTax Guide: How to Complete the Landlord Certificate 2023
GB-1200 myVTax Guide: How to Submit Landlord Certificates as a Bulk Upload 2023
GB-1308 myVTax Guide: How to Complete the Lot Rent Landlord Certificate 2023
GB-1307 myVTax Guide: How to Submit Lot Rent Landlord Certificates as a Bulk Upload 2023
GB-1178 myVTax Guide: LV-314 Return Navigation for Listers December 2020
GB-1222 myVTax Guide: How to Register an Attorney, Tax Professional, or Landlord Account 2025
FS-1325 myVTax Guide: Prevent All Cigarette Trafficking (PACT) Act File Upload Layout 2023

eCuse

No. Title REVISED
GB-1219 Current Use Program eCuse Submission: eCuse Program Guide to How to Submit the Annual Agricultural Certification for Land and Buildings September 2019
GB-1218 Quick Start eCuse Guide: Submit an Annual Agricultural Certification 2024
GB-1188 Municipal Service User Guide for Town Clerks and Listers

August 2018

GB-1106 Current Use Program eCuse Application: Program Guide for Landowners with Additional Guidance for Consultants September 2019
GB-1108 QuickStart eCuse Guide: Landowner Registration March 2022
GB-1109 QuickStart eCuse Guide: Consultant Registration March 2022
GB-1110 QuickStart eCuse Guide: Starting an Application March 2022
GB-1111 QuickStart eCuse Guide: Submitting an Application March 2022
GB-1301 QuickStart Guide eCuse Guide: Adding Attachments March 2022

Municipal Official Fact Sheets and Guidance

Appeals

Title Number Revised
Appeals to the Director of Property Valuation and Review GB-1241 2024
Procedure for Deciding Property Tax Appeals to the Director of PVR Rule 84-1 2020

Appraisers

Title Number Revised
Approved Appraisers and Appraisal Firms N/A 2024

Conservation Easements

Title Number Revised
Conservation Easements and Property Valuation FS-1102 2023

Current Use

Title Number Revised
Advisory Board Mapping Standards 07-09 2009
Current Use and Your Property Tax Bill GB-1215 2024
eCuse Guide: Adding Attachments GB-1301 2022
eCuse Guide: Consultant Registration GB-1109 2022
eCuse Guide: How to Submit the Annual Agricultural Certification for Land and Buildings GB-1219 2019
eCuse Guide: Landowner Registration GB-1108 2022
eCuse Guide: Starting an Application GB-1110 2022
eCuse Guide: Submit an Agricultural Certification GB-1218 2022
eCuse Guide: Submitting an Application GB-1111 2022
Enrolling Leased Land, Farm Buildings FS-1220 2022
Municipal Service User Guide for Town Clerks and Listers GB-1188 2018
myVTax Guide: How to File Form LV-314, Notice of Withdrawal from the Use Value Appraisal Program GB-1207 2022
Program eCuse Application: Program Guide for Landowners with Additional Guidance for Consultants GB-1106 2019
Current Use and Property Valuation Guidance: How to Allocate Land Subject to Use Value Appraisal GB-1101 2020
VTPIE Guide for Municipal Officials: How to Review and Manage Current Use Allocations in the Vermont Property Information Exchange GB-1322 2023

Equalization Study

Title Number Revised
Introduction to Vermont's Equalization Study GB-1243 2025
Property Class Codes N/A 2009

Exemptions

Title Number Revised
Valuation of Tax-Exempt Properties: Helping Property Owners and Municipal Assessors Comply with Vermont Law FS-1061 2024

Fair Market Value

Title Number Revised
Fair Market Value Letter Template Letter 2023
How to Value Land Excluded or Withdrawn from Current Use FS-1209 2019
Land Use Change Tax (LUCT) related Fair Market Value Determination Letter Template Letter 2016

Grand List

Title Number Revised
Grand List Clean-Up: On-Demand Webinar Video 2023
Grand List Category Code N/A 2009
Grand List Data Request N/A 2023
Grand List Lodging: Instructions for Listers GB-1067 2023
Grand List State Payment Confidentiality Options GB-1273 2021
VTPIE Guide: NEMRC and CAMA Workflow Steps FS-1324 2023

Homestead Declarations

Title Number Revised
Processing Homestead Declarations in VTPIE: On-Demand Webinar Video 2023
Vermont School District Codes N/A 2023
VTPIE Guide: Form HS-122: How to Download and Report to the Vermont Department of Taxes GB-1071 2023

Listers and Assessors

Title Number Revised
2024 Lister Calendar and Task List N/A 2024
District Advisor List N/A 2023
Guide to Best Practices for Property Valuation in Vermont GB-1279 2021
Lister and Assessor Handbook GB-1143 2021
myVTax Guide for Listers: Initial Signup and Login GB-1190 2025
Newsletter from your District Advisor - All Issues N/A 2024
Self-Assessment Checklist of Lister Office Duties FS-1271 2025
State of Vermont Grant Agreement Application N/A 2014
State-Sponsored Courses for Listers and Assessors at No Charge to Municipalities FS-1185 2020
Vermont Property Assessor Certification Program for Listers and Assessors GB-1100 2022
Valuation of Tax-Exempt Properties: Helping Property Owners and Municipal Assessors Comply with Vermont Law FS-1061 2024
What a Lister Does: Overview of Responsibilities FS-1149 2024

Local Option Tax

Title Number Revised
How to Adopt a Local Option Tax in Your Community GB-1198 2024

Mobile Homes

Title Number Revised
Vermont Taxation on Transfers of Mobile Homes FS-1275 2024

Municipalities

Title Number Revised
Charter of a Municipality Rule 82-1 N/A
Grant Education Funding for Listers and Assessors (Municipal Reimbursement) FS-1184 2025
Printable Tax Bill Materials N/A 2024

Reappraisal

Title Number Revised
Municipal Officials: Reappraisal Checklist GB-1323 2023
Reappraisal Activity for the Equalization Study GB-1267 2022

Solar

Title Number Revised
Instructions for Listers Using PV Value® for Commercial PV Systems GB-1202 2021
Taxation of Solar Plants FS-1068 2022

Subsidized Housing Worksheets

Title Number Revised
Guide to the Valuation of Subsidized Housing Worksheet GB-1183 2025
2024 Valuation of Subsidized Housing Worksheet N/A 2024
2023 Valuation of Subsidized Housing Worksheet N/A 2023
2022 Valuation of Subsidized Housing Worksheet N/A 2022
2021 Valuation of Subsidized Housing Worksheet N/A 2021
2020 Valuation of Subsidized Housing Worksheet N/A 2020
2019 Valuation of Subsidized Housing Worksheet N/A 2019
2018 Valuation of Subsidized Housing Worksheet N/A 2018
2017 Valuation of Subsidized Housing Worksheet N/A 2017
2016 Valuation of Subsidized Housing Worksheet N/A 2016
2015 Valuation of Subsidized Housing Worksheet N/A 2015
2014 Valuation of Subsidized Housing Worksheet N/A 2014
2013 Valuation of Subsidized Housing Worksheet N/A 2013
2012 Valuation of Subsidized Housing Worksheet N/A 2012
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