MONTPELIER — The Vermont Department of Taxes is reminding residents that there’s a change in the tax law regarding homestead declarations.

In the past, property owners had to file the declaration whenever there was a change in ownership or status of the property.

But starting this year, property owners must file such declarations annually by tax day, April 15.

Property in Vermont is considered “nonresidential” until it is claimed as the owner’s “homestead.”

A property owner must file a homestead declaration if the owner owns and occupies the property as his or her primary residence and is domiciled in Vermont.

Tax Commissioner Mary Peterson says filling the declaration is critical to paying the correct amount of tax.