Vermont Homestead Declaration AND Property Tax Adjustment Claim

Homestead Declaration AND Property Tax Adjustment Claim
2026 Form HS-122, Vermont Homestead Declaration and Property Tax Credit Claim and 2025 Schedule HI-144, Household Income
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Vermont Department of Taxes

*261221100*

2026 Form HS-122

Vermont Homestead Declaration AND
Property Tax Credit Claim

* 2 6 1 2 2 1 1 0 0 *

DUE DATE:	 April 15, 2026. You may file up to Oct. 15, 2026, but the town may assess a penalty.
		 For details on late filing, see instructions.
How to file a Homestead Declaration: Please complete Section A of this form, sign in the signature section at the
bottom of page 2, and send the form to the Vermont Department of Taxes.
How to file a Property Tax Credit Claim: To be considered for a Property Tax Credit, you must file a 1) Homestead
Declaration (Section A of this form), 2) Property Tax Credit Claim (Section B of this form), and
3) Schedule HI-144, Household Income. Sign this form in the signature section at the bottom of page 2 and
send the forms to the Department.
Tired of paper forms? It’s fast and convenient to file your claim online at myVTax.vermont.gov.
Annual Vermont Homestead Declaration
This form must be filed 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 and
SECTION A. occupied by a resident individual as the individual’s domicile on April 1, 2026. If your homestead is leased
to a tenant on April 1, 2026, you may still claim it as a homestead if it is not leased for more than 182 days in
the 2026 calendar year.
Please PRINT in BLUE or BLACK INK
	

Claimant’s Last Name	

First Name	

MI	

Claimant’s Social Security Number

	

Spouse’s/CU Partner’s Last Name	

First Name	

MI	

Spouse’s or CU Partner’s Social Security Number

	

Mailing Address (Number and Street/Road or PO Box)	

	

City	

	

ZIP Code	

Location of Homestead (Use a number, street/road name. Do not use a PO Box or “same.”)	

Federal
Filing Status
	A1.	

State	

Claimant’s Date of Birth (MMDDYYYY)

Single

Married/CU
Filing Jointly

City/Town of Legal Residence on April 1, 2026	and	State

VT

Married/CU
Filing Separately

Head of
Household

SPAN - REQUIRED (from the 2025/2026 property tax bill). . . . . . . . . . . A1. ________________________________

	A2.	 Business Use of Dwelling. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A2. ________ .______ %
	A3.	 Rental Use of Dwelling. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A3. ________ .______ %
	A4.	 Business or Rental Use of Improvements or Other Buildings. Not including the dwelling,
are improvements or other buildings located on your parcel used for business or rented? . . . A4.

Yes

A5-A8 Special Situations (See instructions for more information). Check the following if it applies:
Homestead property crosses town boundaries
Grantor and sole beneficiary of a
A7.
A5.
(File a declaration for each town.)
revocable trust owning the property
Residing in a dwelling on the homestead
A8.
A6. Life estate holder of the property
parcel owned by a related farmer.
Please continue to Page 2, Section B, for property tax credit. Sign on Page 2.

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Mail to: 	 Vermont Department of Taxes
	
PO Box 1881
	
Montpelier, VT 05601-1881

2026 Form HS-122
Page 1 of 2
Rev. 10/25

No

Claimant's Last Name	

Social Security Number

DUE DATE:	April 15, 2026. Generally, claims cannot be accepted after Oct. 15, 2026.

*261221200*
* 2 6 1 2 2 1 2 0 0 *

PROPERTY TAX CREDIT CLAIM
For Household Income up to $115,400. Complete and attach Schedule HI-144.

SECTION B.

To qualify, you must meet the requirements for filing a homestead declaration in addition to the following requirements.
ALL eligibility questions must be answered.
Yes, Go to Line B2.
No, STOP.
	B1.	 Were you domiciled in Vermont all of calendar year 2025? . . . . . .
	B2.	 Were you claimed as a dependent in 2025 by another taxpayer?. . .
	B3.	 Do you anticipate selling this Vermont housesite on or
before April 1, 2026? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes, STOP.

No, Go to Line B3.

Yes, STOP.

No, Continue

Amounts for Lines B4 through B6 are found on the 2025/2026 property tax bill. Round amounts to the nearest dollar.
	B4.	 Housesite Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4. ____________________.00
B5.	 Housesite Education Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5. ____________________.00
	B6.	 Housesite Municipal Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B6. ____________________.00
	B7.	 Ownership Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7. ________ .______ %
	B8.	 Household Income (Schedule HI-144, Line z).
Check here if amended Schedule
You MUST attach Schedule HI-144. . . . . . . . . B8. _______________ .00
HI-144, Household Income, is included.
Complete the following ONLY if applicable from Form LRC-147, Part B.
	B9.	 For Profit Mobile Home Lot Rent (Allocable Rent from Form LRC-147) . . . . . . . . . . B9. ____________________.00
Not-For-Profit Mobile Home Park, Cooperative, and Land Trust
	B10.	Allocated Education Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B10. ____________________.00
	B11.	Allocated Municipal Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11. ____________________.00
	OR Property Tax from contiguous property if housesite has less than 2 acres (See instructions.)
	B12.	Contiguous property Education Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B12. ____________________.00
	B13.	 Contiguous property Municipal Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B13. ____________________.00
MAXIMUM CREDIT AMOUNT IS $8,000.
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the
best of my knowledge and belief, they are true, correct, and complete. Preparers cannot use return information for purposes
other than preparing returns.
Signature		

Date (MMDDYYYY)	

Daytime Telephone Number

Signature (If a joint return, BOTH must sign.)		

Date (MMDDYYYY)	

Daytime Telephone Number

Paid Preparer’s Signature		

Date (MMDDYYYY)	

Preparer’s Telephone Number

Firm’s Name (or yours if self-employed) and address		

Preparer’s SSN or PTIN	

FEIN

5454

Check if the Department of Taxes may discuss this return with the preparer shown.

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Save and go to Important Printing Instructions

2026 Form HS-122
Page 2 of 2
Rev. 10/25
Save and Print

Vermont Department of Taxes

2025 Schedule HI-144
Household Income
For the year Jan. 1 - Dec. 31, 2025

*251441100*

Please PRINT in BLUE
or BLACK INK

* 2 5 1 4 4 1 1 0 0 *

This schedule must be included with the 2026 Property Tax Credit Claim
(Form HS-122). Please read instructions before completing schedule.

Claimant’s Last Name	

First Name	

MI	

Claimant’s Social Security Number

Spouse’s/CU Partner’s Last Name	

First Name	

MI	

Claimant’s Date of Birth (MMDDYYYY)

List the names and Social Security Numbers of all other people (in addition to a Spouse or CU Partner) who had income
and lived with you during 2025. Include both their taxable and non-taxable income in Column 3. If you have more than two
“Other People” living in your household, record the names and Social Security Numbers on a separate sheet of paper and
include with the filing.
Check this box if you temporarily hosted a refugee, asylee, or asylum seeker
in your home during 2025. Do not include their income on this form.
Other Person #1 Last Name	

First Name	

MI	

Other Person #1 Social Security Number

Other Person #2 Last Name	

First Name	

MI	

Other Person #2 Social Security Number

2. Filing
separately
Spouse or CU
Partner

3. Other
People

___________ .00	

___________ .00

___________ .00	

___________ .00

	c.	 Unemployment compensation/worker’s compensation. . . c.___________ .00
	d. Wages, salaries, tips, etc. (See instructions for
dependent’s exempt income.). . . . . . . . . . . . . . . . . . . . . . . d.___________ .00	

___________ .00	

___________ .00

___________ .00	

___________ .00

	e. Interest and dividends. . . . . . . . . . . . . . . . . . . . . . . . . . . . . e.___________ .00	
f. Interest on U.S., state, and municipal obligations,
taxable and nontaxable. . . . . . . . . . . . . . . . . . . . . . . . . . . . .f.___________ .00	

___________ .00	

___________ .00

___________ .00	

___________ .00

	g. Alimony and support money . . . . . . . . . . . . . . . . . . . . . . . g.___________ .00	
	h. Child support and cash gifts
Please specify__________________________. . . . . . . . . h.___________ .00
i. Business income. If the amount is a loss, enter -0-.
See instructions for offsetting a loss . . . . . . . . . . . . . . . . . .i.___________ .00	
j. Capital gains, taxable and nontaxable. If the amount is
a loss, enter -0-. See instructions for offsetting a loss . . . j.___________ .00
	k. Taxable pensions, annuities, IRA and other retirement
fund and distributions. See instructions . . . . . . . . . . . . . . . k.___________ .00
l. Rental and royalty income. If the amount is a loss,
enter -0-. See instructions for offsetting a loss. . . . . . . . . . l.___________ .00
	m.	Farm/partnerships/S corporations/LLC/Estate or Trust
income. If the amount is a loss, enter -0-. See Line m
instructions for only exception to offset a loss. . . . . . . . . m.___________ .00
	n. Other income (See instructions for examples of other
income) .Please specify__________________________. . n.___________ .00

___________ .00	

___________ .00

___________ .00	

___________ .00

___________ .00	

___________ .00

___________ .00	

___________ .00

___________ .00	

___________ .00

___________ .00	

___________ .00

___________ .00	

___________ .00

___________ .00	

___________ .00

	o. Total Income: ADD Lines a through n. . . . . . . . . . . . .   o.___________ .00

___________ .00	

___________ .00

Yearly totals of ALL
members of the household

1. Claimant /
Claimant and
jointly filed
Spouse

	a. Cash public assistance and relief
(See instructions for exclusions). . . . . . . . . . . . . . . . . . . . a.___________ .00	
	b. Social Security, SSI, disability, railroad retirement,
veteran’s benefits, taxable and nontaxable. . . . . . . . . . . . . b.___________ .00

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2025 Schedule HI-144
Page 1 of 2
Rev. 10/25

Claimant’s Last Name	

Social Security Number

*251441200*
* 2 5 1 4 4 1 2 0 0 *

.Carried forward from Line o . . . . .  ___________ .00	
	p. See instructions. Enter Social Security and

1. Claimant /

Medicare tax withheld on wages claimed on
Claimant and
Line d. Self-Employed: Enter self-employment jointly filed
tax from federal Schedule SE. This entry may
Spouse
differ from W-2/1099 or federal Schedule SE
amount if these taxes are paid on income not
required to be reported on Schedule HI-144.
Include W-2 and/or federal Schedule SE
if not included with income tax filing. . . . . . p.___________ .00	

	q. Child support paid. You must include
proof of payment. See instructions. . q.___________ .00
Support paid to: Last Name	

___________ .00	

___________ .00

2. Filing
separately
Spouse or CU
Partner

3. Other
People

___________ .00	

___________ .00

___________ .00	

___________ .00

First Name	

MI	

Social Security Number

	r. Allowable adjustments from federal Form 1040
		
	r1.	 Business expenses for
		Reservists. . . . . . . . . . . . . . . . . r1. __________ .00	
		
	r2.	 Alimony paid . . . . . . . . . . . . . r2. __________ .00	
			r3.	 Self-employed health
		 insurance deduction. . . . . . . . . r3. __________ .00	
			r4.	 Health Savings Account
		deduction. . . . . . . . . . . . . . . . . r4. __________ .00	
s. ADD Lines p, q, and total of
Lines r1 through r4 for
each column. . . . . . . . . . . . . . . . . . . s. __________ .00
t. SUBTRACT Line s from Line o
of each column.
If a negative amount, enter -0- .. . . . t. __________ .00

___________ .00	

___________ .00

___________ .00	

___________ .00

___________ .00	

___________ .00

___________ .00	

___________ .00

___________ .00	

___________ .00

___________ .00	

___________ .00

	u. 	ADD all three amounts from Line t. If a negative amount, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . u.___________ .00
	v. Complete if born Jan. 1, 1961 and after.
Enter interest and dividend income
___________ .00	
___________ .00
from Lines e and f.. . . . . . . . . . . . . . v. __________ .00
	w.	ADD all three amounts from Line v. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  w.___________ .00

10000 .00
	x. Asset Adjustment of Interest and Dividend Income (Lines e and f). Per 32 V.S.A. § 6061E . . . . . . . x.___________
	y. SUBTRACT Line x from Line w. If Line x is more than Line w, enter -0- .. . . . . . . . . . . . . . . . . . . y.___________ .00
	z. HOUSEHOLD INCOME. ADD Line u and Line y. (Enter here and on Form HS-122, Line B8.). z.___________ .00
HOMEOWNERS	 Form HS-122, Homestead Declaration AND Property Tax Credit Claim, must be filed each year.
Homeowners with Household Income up to $115,400 on Line z should complete Form HS-122, Section B. You may
be eligible for a property tax credit. Schedule HI-144 must be filed with Form HS-122.
The due date to file Form HS-122 is April 15, 2026. Homeowners filing a property tax credit, Form HS-122,
Section B, and Schedule HI-144, between April 16 and Oct. 15, 2026, may still qualify for a Property Tax
Credit. Generally, claims cannot be accepted after Oct. 15, 2026.

5454

2025 Schedule HI-144
Page 2 of 2
Rev. 10/25