Property Valuation

Vermont's equalized education property tax rate is designed to:

AEnsure all Vermont property is assessed at 100% of market value
BEqualize school funding across towns with different property values✓ Correct
CSet a uniform commission rate for all real estate transactions
DEliminate the homestead exemption for high-value properties

Explanation

Vermont's education property tax system (Act 68 and Act 60 predecessors) uses equalization to fund schools more equitably across towns with widely varying property values, ensuring that education funding does not depend solely on the local tax base.

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