Title 32, Taxation and Finance

§ 4154. Endorsement of time of reception When a grand list is completed and lodged in the office of the town or city clerk, such clerk shall duly endorse thereon the time of its reception and place the same with the permanent files of the office.

§ 4154a. State-owned land At least two months prior to each annual town meeting, the listers of each municipality in which the Agency of Natural Resources or one of its subdivisions holds title to lands and premises shall report to the selectboard of the municipality regarding th…

§ 4155. Certificate and attestation—No appeal or suit pending When no statutory appeal as provided by law from the appraisal of the listers and no suit to recover taxes paid under protest is pending on the first Tuesday of February following such lodgment, the selectboard and lis…

§ 4156. After appeal and suit determined When any such appeal or suit is then pending, such certificate shall be made as soon as such appeal or suit has been finally determined.

§ 4157. Effect of such certificate From the date of endorsing such certificate upon the grand list as aforesaid to the effect that no such appeal or suit is pending, when offered in evidence in any court in this State, such list shall be received as a legal grand list of such tow…

§ 4158. Loss or destruction of grand list When the grand list of a town becomes lost or destroyed, the listers shall at once make a new appraisal of all taxable property in such town and return the same to the office of the town clerk within 60 days from such appraisal in the man…

§ 4159. Unorganized towns and gores The lists of unorganized towns and gores shall be made up by the boards of appraisers therefor in the form prescribed by this chapter and deposited in the offices of the clerks of the counties in which such unorganized towns or gores are respec…

§ 4181. Form and deposit of abstract Annually, on or before June 15, listers shall make and deposit with the town clerk an abstract of the grand list of such town. Annually, on or before July 5, a like abstract shall be made by the appraisers for unorganized towns and gores and d…

§ 4182. False abstracts When a lister or appraiser knowingly makes or returns an incorrect abstract, he or she shall be fined not more than $500.00.

§ 4183. Certification by clerk The clerk to whom such abstract is returned shall compare the same with the grand list and, if he or she finds it correct in every particular, shall so certify on the abstract; and if he or she finds that it is not correct, he or she shall so certif…

§ 4184. Neglect A town or county clerk who fails to make such certificate, or transmit such abstract, or knowingly makes a false certificate or statement on such abstract, shall be fined not more than $500.00.

§ 4221. Time and notice of hearings On or before May 20, the listers shall meet at the place so designated by them and on that day and from day to day thereafter shall hear persons aggrieved by their appraisals or by any of their acts until all questions and objections are heard …

§ 4222. Procedure The listers shall meet at the time and place designated in such notice to hear all persons aggrieved as aforesaid who have filed their objections in writing and on that day, and from day to day thereafter, shall hear those appearing in person or by agents or att…

§ 4223. Evidence; voluntary payment A person so objecting may submit such evidence under oath or in documentary form as shall be pertinent thereto. Nothing herein contained shall permit the filing of objections by a person who has theretofore, without protest, voluntarily paid hi…

§ 4224. Amendment; certificate; notice When all objections so stated have been determined by the listers, they shall amend such abstract relating to the persons so aggrieved, if they shall so determine, and shall add thereto a certificate signed by them setting forth such amendme…

§ 4261. Correcting omission from grand list When real or personal estate is omitted from the grand list by mistake or an obvious error is found, the listers, with the approval of the selectboard, on or before December 31, may supply such omissions or correct such errors and make …

§ 4262. Legalizing defective or invalid grand list When the listers fail to subscribe and attach to the grand list the oath prescribed in section 4151 of this title within the time required, or fail to lodge the grand list within the time prescribed in such section, or if a defec…

§ 4263. Listers’ certificate The listers shall add to such grand list so amended and corrected a certificate setting forth their doings in respect thereto and the date whereon such amendments or corrections were made or the date whereon such list was lodged in the town clerk’s of…

§ 4264. Clerk’s certificate When such grand list is so amended or corrected, the town clerk shall affix thereto his or her certificate showing the date whereon such amendments were added or whereon such grand list was lodged in his or her office, and thereupon the same shall beco…

§ 4265. When grand list not filed within time In case an abstract or grand list is invalid solely on account of the failure of the listers to lodge such abstract or grand list in the office of the town clerk within the time required by law or to return the appraisal within such t…

§ 4301. Basis for county taxes (a) The equalized municipal property tax grand lists for each town, unorganized town and gore, and the unified towns and gores of Essex County shall be the basis of taxation for county purposes. (b) Annually, on or before January 1, the Director sha…

§ 4304. Fire district list In a town where a fire district is organized after the listers of such town have completed their grand list and in a town where a fire district has previously been organized and the listers have neglected to designate the list of such fire district as p…

§ 4341. Generally The several dates fixed by law on or before which: (1) abstracts of individual lists shall be completed and lodged in the town clerk’s office; (2) meetings of listers may be held to hear grievances; (3) hearings upon such grievances shall be closed; (4) meetings…

§ 4342. Extensions by the Director On written application therefor made by the listers or assessors of any town, with the approval of the selectboard of the town or mayor of the city, the several dates fixed by law and extended by section 4341 of this title or the charter of any …

§ 4403. Appeal from appraisal made other than on April 1 [Repealed effective January 1, 2031] Within 14 days after the date of mailing of notice required under section 4046 of this title, a person aggrieved by the decision of the listers under the provisions of section 4046 of th…

§ 4404. Appeals from listers as to grand list [Repealed effective January 1, 2031] (a) Within 14 days after the date of notice thereof, a person aggrieved by the final decision of the listers under the provisions of section 4221 of this title may appeal in writing therefrom to th…

§ 4405. Oath [Repealed effective January 1, 2031] The members of the board of civil authority shall each take, subscribe, and file in the town clerk’s office before entering upon the discharge of their duties under section 4404 of this title the following oath, and the oath as su…

§ 4407. Appeal from proceedings to correct abstracts [Repealed effective January 1, 2031] Within 14 days after the date of notice thereof, a person aggrieved by the final decision of the listers under the provisions of sections 4112-4116 and 4222-4224 of this title may appeal the…

§ 4408. Hearing by board [Repealed effective January 1, 2031] (a) On the date so fixed by the town clerk and from day to day thereafter, the board of civil authority shall hear such appellants as appear in person or by agents or attorneys until all such objections have been heard…

§ 4409. Certification of changes [Repealed effective January 1, 2031] The board of civil authority may increase, reduce, or sustain an appraisal made by listers. The action taken in such appeal proceedings shall be certified in writing by the board of civil authority to the town …

§ 4410. When no appeal taken [Repealed effective January 1, 2031] When all section 4407 appeals so taken have been determined as aforesaid, the listers shall amend or correct the grand list to conform to such abstracts, shall complete the grand list in the town clerk’s office, sh…

§ 4411. Modifying grand list to conform with results of an appeal [Repealed effective January 1, 2031] If, at the time when the listers are required to complete the grand list and to lodge the same with the town clerk by section 4151 of this title, an appeal from the listers is p…

§ 4452. Valuations [Repealed effective January 1, 2031] (a) On or before May 1 of each year, the Division of Property Valuation and Review of the Department of Taxes shall furnish the listers in each town or city with the valuation of all taxable property of any public utility si…

§ 4461. Time and manner of appeal [Repealed effective January 1, 2031] (a) A taxpayer or the selectboard members of a town aggrieved by a decision of the board of civil authority under subchapter 1 of this chapter may appeal the decision of the board to either the Director or the…

§ 4463. Objections to appeal [Repealed effective January 1, 2031] When a taxpayer, an agent designated by the legislative body of the town, or selectboard claims that an appeal to the Director is in any manner defective or was not lawfully taken, on or before 30 days after mailin…

§ 4464. Withdrawal of appeal [Repealed effective January 1, 2031] On application to the Director, an appellant may request leave to withdraw his or her appeal at any time before it is heard. When an appeal is withdrawn, the Director shall so certify to the clerk of the town from …

§ 4465. Appointment of property valuation hearing officer; oath; pay [Repealed effective January 1, 2031] When an appeal to the Director is not withdrawn or forwarded by the Director to Superior Court pursuant to subsection 4461(a) of this title, the Director shall refer the appe…

§ 4466. Conduct of appeal before hearing officer [Repealed effective January 1, 2031] (Added 1969, No. 253 (Adj. Sess.), § 1; amended 1995, No. 178 (Adj. Sess.), § 294; 2013, No. 73, § 33; repealed by 2025, No. 170 (Adj. Sess.), § 34, eff. January 1, 2031.)

§ 4467. Determination of appeal [Repealed effective January 1, 2031] (a) Upon appeal to the Director or the court, the hearing officer or court shall proceed de novo and determine the correct valuation of the property as promptly as practicable and to determine a homestead and a …

§ 4468. Transmission and record of determination [Repealed effective January 1, 2031] The Director or clerk of the court shall forward by certified mail one copy of the determination to the taxpayer, one copy to the Commissioner and one copy to the town clerk, who shall record th…

§ 4469. Tax credit upon successful appeal [Repealed effective January 1, 2031] Whenever a taxpayer has had his or her appraisal reduced upon appeal and has paid the tax due upon the original appraisal that he or she appealed, the taxpayer shall be entitled to a credit against the…

§ 4601. Taxes to be uniformly assessed Taxes shall be uniformly assessed on the lists of the persons taxed unless otherwise provided by law.

§ 4602. List upon which taxes are assessed Subject to the provisions relating to the assessment of taxes on an amended or corrected grand list, State and county taxes assessed, and town, village, school, and highway taxes assessed or voted on or after March 1 in any year and befo…

§ 4603. Taxes assessed on defective list All taxes assessed on a defective or invalid grand list described in sections 4262-4264 of this title that have been theretofore voluntarily paid without protest shall be valid. All taxes theretofore or thereafter assessed on such grand li…

§ 4604. Assessment on corrected or amended list Taxes voted and not assessed shall be assessed on the amended list described in section 4261 of this title. Where a tax has been assessed, an assessment of the same percent may be made upon additions to such list. The collector shal…

§ 4605. Assessment when appraisal on other than January 1 [Effective July 1, 2031; see also § 4605 effective until July 1, 2031, set out above] (a) If no appeal is taken within the time allowed in section 4403 of this title, or if an appeal is taken, upon determination of such ap…