Vermont Tax Sale Statutes and Governing Law

The governing law

Vermont sells redeemable deeds, not lien certificates. Each town or city collector of taxes may levy on real estate once the owner owes at least $1,500 and has been delinquent for more than one year, and only after offering a written repayment plan that the owner declined, ignored for 30 days or broke. From July 1, 2026 a smaller debt also qualifies when the parcel has no year-round dwelling and is not a declared homestead. The collector records the levy, advertises the sale for three weeks in a local newspaper and sells the property at public auction in the town, for cash to the highest bidder. If no one bids the taxes and costs, the town may buy it. For one year from the day of sale the owner, a mortgagee or a lienholder may redeem by paying the sale price plus 1 percent a month, with a part month counted as a full month. If no one redeems, the collector gives the buyer a deed. No Vermont statute says what happens to a winning bid above the taxes and costs when the property is not redeemed.

32 V.S.A. § 4772
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Notice to taxpayers
32 V.S.A. § 4773
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Date and method of payment; discount
32 V.S.A. § 4793
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Warrant against delinquents
32 V.S.A. § 4873
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Interest on installments
32 V.S.A. § 4966
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Supervisor's duties and powers
32 V.S.A. § 5061
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Force and effect of lien
32 V.S.A. § 5136
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Interest on overdue taxes
32 V.S.A. § 5193
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Sale on distraint
32 V.S.A. § 5252
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Levy and notice of sale; securing property
32 V.S.A. § 5253
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Form of advertisement and notice of sale
32 V.S.A. § 5254
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Sale of realty
32 V.S.A. § 5255
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Report of sale; form
32 V.S.A. § 5257
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Sale of realty to satisfy personal property taxes
32 V.S.A. § 5258
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Fees and costs allowed after warrant and levy recorded
32 V.S.A. § 5259
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Municipality may acquire land on tax sale
32 V.S.A. § 5260
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Redemption
32 V.S.A. § 5261
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Deed by collector
32 V.S.A. § 5262
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Recording lands not redeemed
32 V.S.A. § 5263
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Limitation of actions against grantee in possession
32 V.S.A. § 5294
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Time limitations on actions or suits by taxpayer
32 V.S.A. § 5252(b)(3), added by 2026 Vt. Acts No. 170, Sec. 36
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Tax sale allowed below $1,500 for a parcel with no year-round dwelling that is not a declared homestead

Want the mechanics in plain English instead of statute numbers? See how to buy in Vermont, the redemption period, and the full Vermont walkthrough.

Statute citations verified Sep 27, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

Vermont tax sale statutes

32 V.S.A. § 4772

32 V.S.A. § 4773

32 V.S.A. § 4793

32 V.S.A. § 4873

32 V.S.A. § 4966

32 V.S.A. § 5061

32 V.S.A. § 5136

32 V.S.A. § 5193

32 V.S.A. § 5252

32 V.S.A. § 5253

32 V.S.A. § 5254

32 V.S.A. § 5255

32 V.S.A. § 5257

32 V.S.A. § 5258

32 V.S.A. § 5259

32 V.S.A. § 5260

32 V.S.A. § 5261

32 V.S.A. § 5262

32 V.S.A. § 5263

32 V.S.A. § 5294

32 V.S.A. § 5252(b)(3), added by 2026 Vt. Acts No. 170, Sec. 36

See how the law plays out by county