Property Taxes in Vermont

Vermont's property tax runs real, current, and genuinely among the highest of any US state -- a statewide effective rate this record anchors at 1.51% (Tax Foundation's 2026 ranking, 4th highest in the nation), layered with a genuinely distinctive statewide homestead/nonhomestead education-property-tax system that means the real rate a specific owner pays varies meaningfully by town.

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A genuinely high statewide rate, 4th highest in the nation

Tax Foundation's own 2026 ranking cites Vermont's effective property tax rate on owner-occupied housing at 1.51%, the 4th highest in the nation (behind New Jersey and Illinois, both at 1.88%, and Connecticut at 1.54%) -- with Tax Foundation separately noting Vermont property taxpayers face the highest effective rate of taxation as a share of personal income of any state, and per-capita property tax collections (approximately $3,178) among the highest in the country. Other 2026 sources reviewed cited a real, disclosed wider spread: TaxByCounty approximately 1.70%, PropertyTaxPeek approximately 1.59%, and secondary aggregators commonly citing 1.83%-1.90%. This record anchors on the Tax Foundation figure (1.51%) for cross-state comparability while disclosing the real, wider 1.42%-1.90% spread honestly.

A genuinely distinctive statewide homestead/nonhomestead education-tax system

Vermont funds K-12 education through a real, current, statewide DUAL-RATE system layered atop the general property tax picture above. Homestead property (a Vermont resident's primary, owner-occupied residence, declared annually via Form HS-122 by an April 15 deadline) is taxed at a LOCALLY-VOTED rate reflecting what each town's voters approved for school spending, while Nonhomestead property (commercial property, second homes, camps, and summer cottages -- the default classification for anything not affirmatively declared as a homestead) is taxed at a single, uniform statewide rate, set for FY2026 at $1.703 per $100 of equalized education property value. Both rates are further adjusted town-by-town via a Common Level of Appraisal (CLA) and a statewide adjustment factor, meaning the real, effective rate a specific property owner pays varies meaningfully by town -- confirm your target town's current combined rate directly rather than budgeting off any single statewide figure. FY2026 education property tax bills were projected to rise a real, disclosed statewide average of 5.9% year-over-year, per the Vermont Dept. of Taxes.

Second-home and camp owners pay the nonhomestead rate -- a real consideration for ski-country buyers

Because the nonhomestead classification applies by default to anything not affirmatively declared as a Vermont resident's primary homestead residence, a buyer of a second home or camp -- including in Vermont's real, substantial ski-tourism corridor (Stowe, Killington, Sugarbush/the Mad River Valley, Okemo, Stratton, Mount Snow, and Jay Peak) -- should expect to pay the uniform statewide nonhomestead education tax rate (FY2026: $1.703 per $100 of equalized education property value) rather than a locally-voted homestead rate. See the buying-a-home topic for the fuller second-home-specific disclosure.

What this means alongside Vermont's other real, current taxes

Vermont's high property tax burden sits alongside a real, graduated income tax topping out at an 8.75% top marginal rate, and a general sales tax (6.00%-7.00% combined) that runs close to the national average -- see the income-taxes and sales-tax topics for the fuller picture. Vermont's overall tax structure represents a real, disclosed, genuinely high-tax picture this record does not soften, even as it credits Vermont's real strengths in crime, healthcare access, and job-market conditions elsewhere in this dataset.

Key takeaways

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Read the full Vermont overview for the complete picture, or explore individual cities and towns we've researched.

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Last reviewed: 2026-08-28. Independent research; not financial, tax, or legal advice -- confirm current figures with a local professional before making a decision.