What is the property tax rate in Franklin County?

The combined effective property tax rate in Franklin County, Vermont is approximately 1.85%.

Franklin County Property Tax Calculator (2026) — Vermont Property Tax Almanac

Property Tax in Franklin County, 2026

A calculator and field guide for St. Albans-area homeowners — and for anyone considering a move to Franklin County — including Vermont's 100% assessment ratio, the structurally unique 2-tier education property tax system (homestead vs nonhomestead rates set annually by the Yield Bill — FY2026 nonhomestead $1.703/$100, homestead property yield $8,596), the Common Level of Appraisal (CLA) that adjusts town tax rates for stale assessments, the income-sensitive Property Tax Credit (HS-122) for HHI ≤ $115,400 that calculates education tax as a percentage of household income (refundable via state income tax), and the $40,000 minimum Veteran Exemption (32 V.S.A. §3802(11)) for 50%+ disabled vets — towns may adopt up to $120,000. Vermont effective rates run ~1.83% statewide median (top 10 highest in US).

Franklin County is part of Vermont's structurally unique 2-tier education property tax system. Vermont assesses at 100% of FMV; tax = AV × combined (statewide education + town municipal) rate / 1,000. Vermont has ~252 municipal entities — towns/cities/villages assess, counties retain only "side judges" and judicial functions. The Yield Bill sets education rates annually (FY2026 nonhomestead $1.703/$100, homestead property yield $8,596). Franklin's representative effective rate is ~1.85%. VT runs ~1.83% statewide median (top 10 highest US).

How the bill is built

Each town's listers determine FMV as of April 1. The annual Equalization Study computes each town's Common Level of Appraisal (CLA) by comparing listed values to recent sales — towns with CLA below 100% get rates ADJUSTED UP. Per Act 183 of 2024 (FY2026+), CLA is then divided by the Statewide Adjustment Factor. Homestead rate = (district per-pupil spending / $8,596) × $1.00 × CLA / SA. Nonhomestead = $1.703/$100 × CLA / SA. Add town municipal rate. Franklin's representative combined rate is ~19 mills (~1.85% effective). Bills issue in 2-4 installments, varies by town.

Vermont's Property Tax Credit is income-based, not age-based. For homesteads with HHI ≤ $115,400 (2025), education property tax is calculated as a PERCENTAGE OF HOUSEHOLD INCOME (2.00% × district per-pupil spending / $12,172 income yield) instead of property value. Qualifying homesteads pay the lesser of the two; the difference is refunded as state income tax credit (form HS-122). Available regardless of age, though benefits seniors disproportionately due to fixed incomes. File by April 15.

Homestead Declaration (HS-122) is REQUIRED annually by April 15. Without it, properties default to the higher NONHOMESTEAD education rate ($1.703/$100 FY2026 vs the income-adjusted homestead rate). The HS-122 also enables Property Tax Credit eligibility. Vermont's veteran exemption (32 V.S.A. §3802(11)) is $40,000 minimum AV reduction for vets with VA disability ≥ 50%; towns may adopt up to $120,000. VT does NOT provide categorical full-vet exemption.

2026 Franklin County rate breakdown (combined education + town municipal rate per $1,000 of AV (100% FMV; CLA + Statewide Adjustment Factor; towns/cities/villages assess), St. Albans district)

Taxing entity	Rate
Combined statewide education + town municipal (St. Albans City FY26 homestead ~$1.95/$100, Swanton homestead ~$1.85/$100, Highgate homestead ~$1.75/$100, Fairfax homestead ~$1.95/$100 — equalized after CLA + Statewide Adjustment Factor; county avg ~1.85%)	18.5000
Combined total	18.5000

As of April 27, 2026 · From Town Listers (most VT towns) and town/city Assessors (Franklin County borders Quebec / I-89 north of Burlington).

Note: Franklin County is **northwestern Vermont + Quebec border + I-89 Burlington commuter belt** — anchored by **St. Albans City** (~7K, as **"the Maple Sugar Capital of the World"** + annual Vermont Maple Festival drawing 50,000+ attendees), **Swanton** (~6K — 1763-incorporated town + Missisquoi Wildlife Refuge), **Highgate** (~3K — I-89 Quebec border crossing + US-Canada border commercial activity), **Enosburgh** (~3K — home of Dairy Center of Excellence), **Sheldon** (~2K — 1763-incorporated town), **Fairfax** (~5K — 1763-incorporated town + Burlington commuter belt), and **Georgia** (~5K — 1763-incorporated town + I-89 Burlington commuter exit). Major employment includes substantial Burlington commuting (Franklin County to Burlington ~30 min via I-89), the dairy + maple syrup industry (the VT maple syrup + dairy + agricultural industries identity), the Northwestern Medical Center in St. Albans, substantial Quebec-border commerce, and substantial advanced manufacturing.

Note: Franklin County effective property tax rates run approximately **1.85%** — moderate-high by Vermont standards. **St. Albans City at ~$1.95/$100 homestead** is higher reflecting urban services. Swanton ~$1.85/$100, Highgate ~$1.75/$100. Median home values around $340K combined with the moderate-high effective rate produce median annual bills around $6,290.

Note: For relocation buyers: Franklin County offers **the I-89 Burlington commuter + Vermont maple + Quebec border** option — substantial Burlington commuter access (Franklin County to Burlington ~30 min via I-89), the **Vermont Maple Festival** annual celebration in St. Albans (the annual maple syrup festival drawing 50,000+ attendees), exceptional outdoor recreation (the **Missisquoi Wildlife Refuge** the 6,729-acre US Fish & Wildlife reserve, **Lake Champlain** access via Swanton/Highgate/Fairfax shoreline), substantial dairy + maple syrup cultural identity, and reasonable Burlington/Montreal reach (St. Albans to Burlington ~30 mi via I-89, St. Albans to Montreal ~75 mi via I-89 + Quebec Autoroute 35). The trade-off: aggressive housing in Burlington-commuter-belt towns (Fairfax + Georgia + Milton-adjacent), distance from major Vermont cultural centers, aggressive Vermont winter (Franklin County 100+ inch annual snowfall).

Deductions and exemptions for 2026

Vermont homeowner property tax relief operates through several mechanisms — primarily through the structurally unique income-sensitivity Property Tax Credit, plus the homestead vs nonhomestead rate distinction, plus partial veteran AV reduction. Vermont's primary relief mechanisms: (1) the Property Tax Credit / Income Sensitivity (form HS-122 — for homesteads with HHI ≤ $115,400, education tax = LESSER of property-based or 2.00% × HHI scaled), (2) the Homestead Declaration (HS-122 — qualifies for homestead vs nonhomestead rate), (3) the $40,000 Disabled Veteran Exemption (32 V.S.A. §3802(11) — towns may adopt up to $120,000), and (4) the Property Tax Deferral / Tax Abatement (case-by-case town option for hardship cases).

Homestead Declaration (form HS-122)

Vermont homeowners must file a Homestead Declaration with the town by April 15 each year to qualify for the homestead education property tax rate (lower than nonhomestead). Properties without a filed declaration default to the nonhomestead rate ($1.703/$100 FY2026 statewide uniform per Act 24 of 2025) — a meaningful tax penalty for primary residences. Eligibility: Vermont resident, own and occupy as principal dwelling as of April 1 of tax year. If you lease the homestead to a tenant for more than 182 days/year, it becomes nonhomestead. The HS-122 also enables Property Tax Credit eligibility — file HS-122 EVEN if you don't expect to qualify for the income-based Property Tax Credit (just to lock in homestead status).

Property Tax Credit / Income Sensitivity (form HS-122)

Vermont's structurally unique relief mechanism — for homesteads with household income at or below $115,400 (2025 limit, 2026 tax year), education property tax is calculated as a PERCENTAGE OF HOUSEHOLD INCOME (2.00% × district per-pupil spending / $12,172 income yield) rather than a percentage of property value. Qualifying homesteads pay the LESSER of property-based or income-based — the difference is refunded via state income tax return as a Property Tax Credit. Effective benefit ranges from $0 (high-income) to $4,000+ (low-income retirees with high property values). File HS-122 by April 15 (extension to October 15) — claimed on Form HS-122, processed by Vermont Department of Taxes. The credit appears on the FOLLOWING year's property tax bill (not the current year's) as a state payment to the town.

Disabled Veteran Property Tax Exemption (32 V.S.A. §3802(11))

$40,000 statewide minimum AV reduction for veterans with VA disability rating ≥ 50% (or specific categories at 100% including loss of limb, blindness). Towns may adopt higher amounts up to $120,000 by town meeting vote — some Vermont towns (Burlington, South Burlington, Manchester) have adopted higher amounts. Surviving spouses of qualifying disabled veterans continue to receive the exemption (not all states extend this). Vermont does NOT provide a categorical full property tax exemption for 100% disabled veterans. Apply with town assessor/lister (NOT county) by April 1. Submit VA disability rating decision and DD-214. On a home in a town with a $20/$1,000 mill rate, the $40,000 exemption saves approximately $800/year (or up to $2,400/year in towns with $120,000 adoption).

Common Level of Appraisal (CLA) + Statewide Adjustment Factor

Each year, the Vermont Department of Taxes conducts an Equalization Study comparing town listed values to actual sale prices over the prior 3 years to compute each town's CLA. Towns where AVs have fallen behind market values (CLA below 100%) get their education tax rates ADJUSTED UP to compensate. NEW for FY2026 (Act 183 of 2024): Vermont introduces the Statewide Adjustment Factor — each town's CLA is now divided by the statewide adjustment (the average level of appraisal) rather than applied directly. The intent: smooth out year-over-year volatility and produce more transparent equalization. Reassessment is required when a town's CLA falls below 85% of fair market value, but many towns delay reassessment for years/decades.

Appealing your assessment

Vermont property tax appeals follow a 4-tier process. Level 1: Local Listers/Assessor. File grievance with town listers within 14 days after Notice of Change in Appraisal (typically May-June). The Listers must hold a hearing within the next month. Level 2: Board of Civil Authority (BCA). Appeal within 14 days of Lister decision. The BCA is composed of town selectboard members, justices of the peace, and the town clerk. Level 3: State Appraisal District OR Vermont Superior Court (Civil Division). Appeal within 30 days of BCA decision — taxpayer chooses path. Level 4: Vermont Supreme Court (rare). Most appeals are resolved at Level 1 or 2. Tax cycle: assessment date is April 1; bills typically issued in 2-4 installments per year.

Cities and towns in Franklin County

Franklin County contains 7 incorporated municipalities, ranging from St. Albans to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Franklin County is subject to Franklin County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
St. Albans County seat	city	7,000
Swanton	town	6,000
Fairfax	town	5,000
Georgia	town	5,000
Highgate	town	3,000
Enosburgh	town	3,000
Sheldon	town	2,000

About city-level property tax rates: The rate breakdown and calculator on this page reflect the St. Albans tax district. Other cities in Franklin County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Town Listers (most VT towns) and town/city Assessors (Franklin County borders Quebec / I-89 north of Burlington) before relying on any estimate.

Frequently asked questions

When are Vermont property taxes due?

Vermont property tax assessment date is April 1 (the date that determines ownership and property characteristics for the tax year). Bills are typically issued in 2-4 installments per year (varies by town — most VT towns use August/November/March/May or similar quarterly split). Vermont's tax year runs July 1 – June 30 (state fiscal year alignment). Late payments accrue 8% interest. Most homeowners pay through escrow via mortgage servicer.

What's the difference between Vermont's homestead rate and nonhomestead rate?

Vermont uses a structurally unique 2-tier education property tax system. The homestead rate applies to primary residences — calculated as (district per-pupil spending / $8,596 homestead property yield) × $1.00 base rate, then adjusted by CLA / Statewide Adjustment Factor. Most towns: ~$1.50-$2.10/$100 of equalized FMV. The nonhomestead rate applies to non-resident-owned, rental, and second homes — set annually by the Yield Bill at a single statewide uniform rate (FY2026: $1.703/$100 per Act 24 of 2025). Vermont homeowners must file a Homestead Declaration (HS-122) by April 15 each year to qualify for the homestead rate — properties without a filed declaration default to the nonhomestead rate.

How does Vermont's Property Tax Credit (income sensitivity) work?

For homesteads with household income at or below $115,400 (2025), Vermont calculates education property tax as a PERCENTAGE OF HOUSEHOLD INCOME (2.00% × district per-pupil spending / $12,172 income yield) rather than a percentage of property value. Qualifying homesteads pay the LESSER of property-based or income-based — the difference is refunded via state income tax return as a Property Tax Credit (form HS-122, formerly called Property Tax Rebate). Available to ALL income-qualifying homesteads regardless of age. Effective benefit ranges from $0 (high-income) to $4,000+ (low-income retirees with high property values). The credit appears on the FOLLOWING year's property tax bill as a state payment to the town. File HS-122 by April 15 (extension to October 15).

Why are Vermont effective property tax rates so high?

Vermont effective rates run ~1.83% statewide median — among the top 10 highest in the United States. Three structural reasons: (1) Education funding — Vermont funds K-12 public education almost entirely through the statewide education property tax (homestead + nonhomestead rates set annually by the Yield Bill), so property tax does substantial revenue work. (2) Small-state economics — Vermont has only ~647K residents but maintains a full state government, court system, and ~252 local governments (towns + cities + villages); property tax is a primary funding source. (3) Limited commercial/industrial tax base — Vermont has limited large-scale commercial/industrial property compared to most states; residential property carries proportionally more of the burden. Vermont partially offsets the high rates through the income-sensitivity Property Tax Credit (see above).

How does Vermont's Disabled Veteran Exemption work?

32 V.S.A. §3802(11) provides a $40,000 statewide minimum AV reduction for veterans with VA disability rating ≥ 50% (or specific categories at 100% including loss of limb, blindness). Towns may adopt higher amounts up to $120,000 by town meeting vote — some Vermont towns (Burlington, South Burlington, Manchester) have adopted higher amounts. Surviving spouses of qualifying disabled veterans continue to receive the exemption. Vermont does NOT provide a categorical full property tax exemption for 100% disabled veterans — Vermont joins the partial-treatment list (CT, NH, NV, UT, KY, ME) rather than the categorical full-exemption states. Apply with town assessor/lister (NOT county) by April 1. Submit VA disability rating decision and DD-214.

What is the Common Level of Appraisal (CLA) and the new Statewide Adjustment Factor?

The CLA measures how closely a town's grand list values match actual market values. The Vermont Department of Taxes conducts an annual Equalization Study comparing town listed values to actual sale prices over the prior 3 years. Towns where AVs have fallen behind market values (CLA below 100%) get their education tax rates ADJUSTED UP to compensate. NEW for FY2026 (Act 183 of 2024): Each town's CLA is now divided by the Statewide Adjustment Factor (the average level of appraisal across Vermont) to produce the final adjustment. Reassessment is required when a town's CLA falls below 85% of fair market value, but many towns delay reassessment for years/decades. Vermont's new Regional Assessment Districts (RADs, 12 total based on counties) will require joint reappraisal contracts going forward.

About Franklin County

Beyond the property tax — a few things you might not know about the place.

Weird fact

The **Vermont Maple Festival** in St. Albans (annual, last weekend of April since **1967** — 58 years and counting) is **the American annual maple syrup festival** — drawing approximately **50,000+ attendees over 3 days** with maple syrup tasting + maple-themed competitions + maple cooking + parade + antique car show + annual **Maple Festival Royalty** pageant. The 58-year history is for: **Vermont as the American #1 maple syrup producing state** (50%+ of American maple syrup production annually); **maple sugaring season** late February-early April (when overnight freezing + daytime thawing triggers sap flow); **Vermont sugar maples** (Acer saccharum — VT state tree, as American hardwood species yielding highest sugar content maple sap). The **St. Albans Town Common** annual maple festival location is. The **Vermont Maple Sugar Makers Association** (1893-founded) is the American oldest maple sugar industry trade association. **St. Albans** is the location of the **St. Albans Raid of 1864** (October 19, 1864 Confederate cavalry raid led by Bennett H. Young — as the northernmost Civil War land action) — 21 Confederate soldiers robbed 3 St. Albans banks stealing $208,000 + escaped to Canada (where they were arrested but eventually released by Canadian authorities). The St. Albans Raid subsequent **Trent Affair-influenced US-British-Canadian diplomatic crisis** is as 19th-century American Civil War history.

Hometown hero

Chester A. Arthur + countless Franklin County figures

**Chester A. Arthur** (1829-1886 — **born in Fairfield VT in Franklin County** — home town) is **the 21st US President** 1881-1885 (as the only US President born in Vermont besides Calvin Coolidge born in Windsor County VT, see Windsor). Arthur served as US Vice President 1881 (under James A. Garfield) + ascended to presidency upon July 2, 1881 Garfield assassination by Charles Guiteau + September 19, 1881 Garfield death + 1881-1885 presidential tenure for 1883 **Pendleton Civil Service Reform Act** (as the American foundational civil service reform legislation) + 1882 **Chinese Exclusion Act** (as the controversial American immigration restriction legislation). Arthur's **President Chester A. Arthur State Historic Site** in Fairfield VT (the 1953-established Vermont state historic site) preserves the 1830-built reconstruction of Arthur's childhood home + North Fairfield Baptist Church (where Arthur's father William Arthur served as minister). **Other notable Franklin County figures** include: **St. Albans Raid participants** (the 1864 Confederate cavalry raid leaders); **dozens of Vermont maple sugar industry leaders**; and dozens of 19th-century American figures with Franklin County connections.

Biggest annual event

Vermont Maple Festival + Chester Arthur Historic Site + Lake Champlain access

The **Vermont Maple Festival** (annual, last weekend of April in St. Albans since 1967) draws **50,000+ attendees** over 3 days — as the American annual maple syrup festival + annual **Vermont Maple Festival Royalty** pageant. The **Chester A. Arthur State Historic Site** in Fairfield draws 5,000+ annual visitors. The **Missisquoi Wildlife Refuge** (the 6,729-acre US Fish & Wildlife reserve in Swanton + Highgate) draws 75,000+ annual visitors with Lake Champlain wetland wildlife. The **St. Albans Bay Park** + Burton Island State Park + Knight Island State Park (the Lake Champlain island state parks) draw 50,000+ annual camping + boating visitors.

Property Tax in Franklin County, 2026