Municipal Office Information
The Vermont Homestead Declaration
By Vermont law, property owners whose homes meet the definition of a Vermont “homestead”
must file a Homestead Declaration annually by the April due date. If eligible, you must file so that you are correctly assessed the homestead tax rate on your property. This fact sheet will provide the information you need to know as a property owner about filing your Homestead Declaration.
The Homestead Declaration for 2023 is due April 18 and no later than
October 16. Your municipality may assess a penalty after the April due date.
What is the Vermont Homestead Declaration?
In Vermont, all property is subject to education property tax to pay for the state’s schools. For this purpose, property is categorized as either homestead or nonhomestead. A homestead is the principal dwelling and parcel of land surrounding the dwelling, owned and occupied by the resident as the person’s domicile.*
Properties are considered “nonhomestead,” unless declared as a “homestead.” The education
property tax rate levied on nonhomestead property differs from the rate levied on homestead
property. It is your legal responsibility as the property owner to claim the property as a homestead if you meet, or expect to meet, the following requirements:
• You are a Vermont resident.
• You own and occupy a homestead as your domicile as of April 1, 2023.
Note: If you meet these requirements, except that your homestead is leased to a tenant on April
1, 2023, you may still claim it as a homestead if it is not leased for more than 182 days in the 2023 calendar year.
* Domicile is a legal concept that has implications for Vermont income tax, the statewide education tax, and property tax adjustments. For the definition of “domicile”, see Vermont Reg. 1.5811(11)(A)(i) (tax.vermont.gov/regulations).
For situations not covered by this fact sheet, please call (802) 828-2865 or 1-866-828-2865 (toll-free in Vermont), or email by email@example.com. To receive this information in an alternative format or for other accessibility questions, please contact (802) 828-2505.
File your Homestead Declaration online at
For additional forms, fact sheets, and how to guides (tax.vermont.gov)
please visit our website.