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The Vermont Estate Tax System. Vermont recently enacted new legislation that imposes a state estate tax regardless of whether there is a federal estate tax imposed. Under this new system, estates in excess of $2.75 million dollars are subject to tax (it is unclear whether lifetime gifts are included in this threshold).
The state of Vermont files no tax liens centrally; all are located at the. town (or city) filing offices. New Hampshire chooses to index some state and federal. liens at the Secretary of State, while other state and federal liens are found at the county.