Vermont requires all homeowners who use their property as their primary residence to file Form HS‑122, Homestead Declaration, each year by April 15. Filing this form ensures that your property is billed at the homestead tax rate, which is typically lower than the non‑homestead rate. No extensions are permitted for filing the Homestead Declaration.
A common misconception is that homeowners who do not qualify for the Property Tax Credit can skip filing the Homestead Declaration. This is incorrect—Form HS‑122 must be filed every year, regardless of credit eligibility.
Property Tax Credit Eligibility
If your household meets the State of Vermont’s annual income limits, you may be eligible for a Property Tax Credit. To apply, you must submit:
- Form HS‑122 — Homestead Declaration
Download Form HS‑122 (Vermont Department of Taxes) - Form HS‑144 — Household Income Form
The HS‑144 is included within the combined HS‑122 & Schedule HI‑144 packet:
Download HS‑122 & Schedule HI‑144 (Vermont Department of Taxes)
You may file Form HS‑122 without Form HS‑144, but you cannot file Form HS‑144 by itself.
The Vermont Department of Taxes updates income limits and eligibility guidelines each year.
For questions or additional information, contact Karen K. Lemnah, Assessor, Town of Essex & City of Essex Junction at KLemnah@essex.org.