Homestead Declaration & Property Tax Credit
Reminder for the 2026–2027 Property Tax Year
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:
Download Form HS 122 (Vermont Department of Taxes)
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.
Karen K. Lemnah
Assessor
Town of Essex & City of Essex Junction