This report is provided for historical continuity with previous reports. Median AGI for all tax returns is not an inappropriate measure of central tendency because it is so dependent on the mix of single and dual (joint) incomes within a town.

Determination of median AGI for all tax returns by town was required by VSA Title 16, Section 3480 in 1981 to assist in computation of aid to education. In 1987 this statute section was amended to specify determination of average AGI per exemption. The entire section was repealed in 1997 as part of Act 60.