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Vermont Department of Taxes
2022 Form HS-122
Vermont Homestead Declaration AND Property Tax Credit Claim
DUE DATE: April 18, 2022. You may file up to Oct. 17, 2022, but the town may assess a penalty. For details on late filing, see the instructions
This form must be filed each year by every Vermont resident whose property meets the definition of a homestead. A Vermont homestead is the principal dwelling and parcel of land surrounding the dwelling, owned and occupied by a resident individual as the individual’s domicile on April 1, 2022. If your homestead is leased to a tenant on April 1, 2022, you may still claim it as a homestead if it is not leased for more than 182 days in the 2021 calendar year.
Overview
By Vermont law, property owners whose homes meet the definition of a Vermont homestead must file a Homestead Declaration annually by the April filing deadline. If eligible, it is important that you file so that you are correctly assessed the homestead tax rate on your property. Here is the information you as the property owner need to know about the Vermont Homestead Declaration.
In Vermont, all property is subject to education property tax to pay for the state’s schools. For this purpose, property is categorized as either non homestead or homestead. A homestead is the principal dwelling and parcel of land surrounding the dwelling, owned and occupied by the resident as the person’s domicile.
All property is considered non homestead, unless it is declared as a homestead. The education property tax rate levied on non homestead property differs from the rate levied on homestead property. It is your responsibility as the property owner to claim the property as a homestead if you meet, or expect to meet, the following requirements:
- You are a Vermont resident
- You own and occupy a homestead as your domicile as of April 1, 2022.
- Please note: If you meet these requirements, except that your homestead is leased to a tenant on April 1, 2022, you may still claim it as a homestead if it is not leased for more than 182 days in the 2022 calendar year.
Filing Checklist
In addition to the property owner’s basic information, you should have the following available when filing:
The property’s School Property Account Number (SPAN) printed on the property tax bill
The property owner’s Social Security Number
The code of the Vermont school district in which the property is located, which may be found on the property tax bill (the school code is the middle three digits of the SPAN).
Links:
https://tax.vermont.gov/sites/tax/files/documents/HS-122-2021.pdf
How to file:
Send the HS-122 & HI-144 forms to the Vermont Department of Taxes
OR File your claim online at www.myVTax.vermont.gov.
(NOTE: Form may be included in your tax return.)