Real Estate Math

A Vermont property has a market value of $350,000. The town's Common Level of Appraisal is 85%. What is the assessed value on the grand list?

A$297,500✓ Correct
B$350,000
C$411,765
D$306,000

Explanation

Assessed Value = Market Value × CLA = $350,000 × 0.85 = $297,500. The CLA of 85% means the town's assessments average 85% of market value. Vermont uses CLA to equalize education property taxes across towns with different assessment ratios.

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