answering questions 3

[Carolyn Branagan]

Somewhere on this site somebody commented that the state is keeping a Grand List. This is not true. The local listers keep the  Grand List in each Vermont community, including the double Grand List created by Act 68.  That's Homestead properties and Non-homestead properties. The state adjusts the Grand List for school tax purposes by the Common Level of Appraisal amount so land  values will be equal, per the Supreme  Court Brigham decision. This amount is different in each town because land values (sales)  are  different in each town.

Act 68 put a lot of responsibilities on our local listers. They do huge amounts of work to make the system operate.

Rep. Carolyn Branagan
Franklin-1, Fairfax/Georgia
Vermont House  of Representatives