Property Valuation

Vermont's 'retrospective appraisal' is conducted to establish value as of:

AA future date
BA past date, such as the date of a contract or death for estate or legal purposes✓ Correct
CThe current date only
DThe date of the tax assessment

Explanation

A retrospective appraisal establishes value as of a specific past date — needed for estate tax, divorce proceedings, condemnation claims, or other purposes requiring value at a historical point in time.

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