Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Vermont, property tax is primarily a local tax assessed on real estate based on its appraised value. It is a significant source of revenue for local governments, funding essential services such as education, law enforcement, fire protection, and infrastructure maintenance. Property assessments are conducted by municipal assessors to determine the fair market value of properties. Property owners in Vermont have the right to challenge their property assessments if they believe them to be incorrect. This is typically done by filing a grievance with the local assessor or the Board of Civil Authority. If the grievance is not resolved to the property owner's satisfaction, they may appeal to the state-level Vermont Superior Court or the Vermont Supreme Court. The process for disputing a property tax assessment is outlined in Vermont state statutes, and deadlines for filing grievances and appeals are strictly enforced.