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A Homestead Declarations must be filed by April 15th of 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 by a resident individual as of April 1 and occupied as a person's domicile.  Homestead Declaration Form is Form HS-122.  The State of Vermont taxes property under two different rates, the homestead rate and the nonresidential rate.  Property owners must have a homestead declaration on file with the Department of Taxes to be classified as a homestead and pay the homestead rate.

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