The Vermont Supreme Court has ruled against Paul Michalski in his appeal against the Town of Weston regarding property tax assessments. The court affirmed a lower court's decision that dismissed Michalski's case, stating he failed to follow the required administrative procedures for appealing property valuations. This ruling impacts property owners in Vermont who may seek to challenge their property tax assessments.

The case, Michalski v. Town of Weston, was filed in the Supreme Court of Vermont under docket number 26-AP-139. The court's decision was issued on November 6, 2026, by Chief Justice Paul L. Reiber, Associate Justice Nancy J. Waples, and Associate Justice Christina E. Nolan. The ruling underscores the importance of adhering to established administrative processes when contesting property tax evaluations.

Background

Paul Michalski owns property located on the West River in Weston, Vermont. His property has faced significant flooding on three occasions, which he claims has diminished its market value. In June 2025, Michalski filed a grievance with the town listers, seeking a reduction in his property's appraised value due to the flooding damage. However, he declined to allow the listers to inspect his home, which is a required step in the grievance process.

Following his grievance, Michalski appealed to the Board of Civil Authority (BCA) on July 18, 2025. Again, he refused to permit an inspection of his property, leading the BCA to consider his appeal withdrawn. Subsequently, in September 2025, Michalski filed a formal complaint with the Division of Property Valuation and Review (PVR), alleging that the listers had failed to fulfill their statutory duties. The PVR Director informed him that she could not address his complaint outside the established appeals process. Michalski did not convert his complaint into an appeal, which would have allowed the Town to inspect his property.

On December 1, 2025, Michalski filed a complaint in the civil division seeking declaratory and injunctive relief against the Town. He argued that the Town had not properly appraised his property and violated his rights under the Vermont Constitution. The Town of Weston moved to dismiss the case, asserting that Michalski had not exhausted his administrative remedies and failed to state a valid claim.

The Ruling

The Vermont Supreme Court upheld the lower court's dismissal of Michalski's case. The court ruled that Michalski's grievance became final when he did not appeal the BCA's decision to the PVR director or the superior court. The court stated, "A failure to exhaust administrative remedies permits a court to dismiss the action for lack of subject matter jurisdiction." This ruling emphasizes the necessity for property owners to follow the statutory process for appealing property valuations.

The court also noted that Michalski's claims regarding the appraisal process were subject to the established statutory appeal process. The court explained, "The statutory process is important because when administrative remedies are established by statute or regulation, a party must pursue, or exhaust, all such remedies before turning to the courts for relief." This ruling clarifies that property owners cannot bypass the administrative process by filing a civil action.

Impact

This ruling has significant implications for property owners in Vermont who wish to challenge their property tax assessments. It reinforces the necessity of adhering to the established administrative procedures outlined in state law. Property owners must understand that they cannot seek judicial relief without first exhausting all available administrative remedies. Failure to follow these procedures can result in dismissal of their claims, as seen in Michalski's case.

Moreover, the court's decision serves as a reminder that statutory processes are designed to protect the authority of administrative agencies and promote judicial efficiency. This ruling may deter property owners from attempting to bypass the established appeal processes, thereby ensuring that disputes regarding property valuations are resolved within the appropriate administrative framework.

What's Next

It is unclear whether Michalski plans to appeal the Vermont Supreme Court's decision. However, given the court's clear ruling on the necessity of exhausting administrative remedies, any further legal action would likely face similar challenges. There are no related cases pending that were mentioned in the court's opinion.