City Council

Member of the Board of Tax Appeals

Position Description for Member of Board of Tax Appeals

The board of tax appeals is created by Charter §§ 91, 92, and 120 has the following duties and requirements:

  • to establish fair values for all taxable property—based on equalized fair market value;
  • to hear appeals de novo (which means anew) in hearing panels, each consisting of three members. 

Members of this board must meet the following criteria: 

  • Be a legal voter and resident of the City of Burlington;
  • Two (2) of the seven public members shall be real estate professionals (There are also three city council members who serve as additional members to hear appeals which arise immediately following implementation of a citywide reappraisal);
  • No more than two-thirds of the members may be from the same political party.

Members of this board will be appointed for a three-year term. 

The entire board meets in the early fall to establish panels and set a hearing schedule.  The hearings are typically held on weekday evenings as needed but must, in any event, be heard and determined no later than December 31 of that year.  Inspections of the subject properties are scheduled by the individual panels hearing the appeals in coordination with the appealing property owners.

In addition, members of this board will be expected to:

  • Attend all scheduled meetings, or if a meeting must be missed, let the chairperson know ahead of the meeting if they will not be able to attend;
  • Review any materials provided to the board ahead of time;
  • Notify the chairperson and/or the city staff person assigned to the board of any accommodation for a disability that may be required in order for the person to serve;
  • Act from a spirit of cooperation and with respect towards other board members, staff members, and members of the public appearing before the board;
  • Avoid actual or apparent conflicts of interest or bias;
  • When hearing an appeal or responding to a request, conduct themselves in a fair and impartial manner;
  • Comply with all aspects of the Vermont Open Meeting and Access to Public Records laws;
  • Consider fairly the interests of all individuals and organizations whose interests may be affected by their actions as a city official.