INSTRUCTIONS: VERMONT PROPERTY TAX ADJUSTMENT CLAIM (Form HS-145)

Vermont residents may be able to have their property taxes lowered by filing a tax adjustment claim. This article discusses the form for the 2011 tax year, which stipulates that property owners may apply provided they are a full time resident of the state, the property in question is their declared homestead, they have been owners and occupants of the property as of April 1, 2012, meet the household income criteria, and they are not claimed as dependents on someone's 2011 tax return. The form is found on the website of the Vermont Department of Taxes.

Vermont Property Tax Adjustment Claim HS-145 Step 1: In the top unnumbered section, give your name, address, Social Security number and date of birth. If your taxes are filed jointly, give your spouse's name and Social Security number.

Vermont Property Tax Adjustment Claim HS-145 Step 2: In the next unnumbered section, give the full address of the property in question. Section one asks for the school district code and section two asks for city and state of legal residence. In section three, give the School Parcel Account Number, which can be found on your previous property tax bill.

Vermont Property Tax Adjustment Claim HS-145 Step 3: Sections four through six concern your eligibility to file this claim. Circle "yes" or "no" in response to every question.

Vermont Property Tax Adjustment Claim HS-145 Step 4: Section seven asks for the value of the housesite. Section eight concerns the housessite's education tax payments, while section nine concerns its municipal tax.

Vermont Property Tax Adjustment Claim HS-145 Step 5: Enter the percentage of your ownership interest in section 10.

Vermont Property Tax Adjustment Claim HS-145 Step 6: Enter your total income as documented on state tax return form H1-144, line y, in section 11.

Vermont Property Tax Adjustment Claim HS-145 Step 7: Only complete section 12 if you reside on a mobile home rental lot. If so, give your rent. Likewise, sections 13 and 14 should only be completed by residents of a land trust, cooperative or nonprofit mobile home park. Similarly, sections 15 and 16 are only for those who pay taxes on contiguous property and own less than two acres.

Vermont Property Tax Adjustment Claim HS-145 Step 8: Sign and date the completed form. Any paid preparer must do the same and provide all information requested.