reglab/housing_qa huggingface dataset:
32 V.S.A. § 3754
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 124 - Agricultural and Forest Lands|§ 3754. Powers and duties of Board

§ 3754. Powers and duties of Board|(a) The Board shall meet at least annually, prior to February 1, to review all past current use land values for agricultural land and managed forest land recommended by past boards, to review the criteria for lands previously established and to establish new criteria and values as legislation and land management practices may indicate, to establish a schedule of criteria and values to be recommended for the current tax year, and to recommend such changes and improvement in the administration of this subchapter as experience and public reaction may recommend. The Board's criteria and recommended values may reflect the class, type, grade, and location of the land, together with its productive capacity and income producing capability of agricultural and forestland.(b) Annually, on or before October 15, the Board shall hold a public hearing and such other hearings as they deem necessary to receive public testimony on the criteria and values for use value appraisals in the coming tax year and on the administration of this subchapter.(c) Prior to February 15 each year, the Board shall submit to the Director its recommended schedule of criteria and values for use value appraisals for the current tax year. The Director shall then distribute the valuations to all municipalities, towns, and gores, and the assessing officials shall appraise qualifying agricultural and managed forestland at these use values.(d) The Board may adopt rules under the authority granted to agencies by 3 V.S.A. §§ 801-808 to interpret and carry out the provisions of this subchapter.(e) A member of the Board shall not vote on any issue on which he or she, or when applicable his or her agency, has a conflict of interest. (Added 1977, No. 236 (Adj. Sess.), § 1; amended 1983, No. 220 (Adj. Sess.), §§ 3, 14; 1987, No. 57, § 3, eff. May 16, 1987; 2015, No. 134 (Adj. Sess.), § 3, eff. May 25, 2016.)
32 V.S.A. § 3758
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 124 - Agricultural and Forest Lands|§ 3758. Appeals

§ 3758. Appeals|(a) Whenever the Director denies in whole or in part any application for classification as agricultural land or managed forestland or farm buildings, or grants a different classification than that applied for, or the Director or assessing officials fix a use value appraisal or determine that previously classified property is no longer eligible or that the property has undergone a change in use, the aggrieved owner may appeal the decision of the Director to the Commissioner within 30 days of the decision, and from there to Superior Court in the county in which the property is located.(b) Any owner who is aggrieved by the determination of the fair market value of classified land for the purpose of computing the land use change tax may appeal in the same manner as an appeal of a grand list valuation.(c) Whenever the Director denies a request for an exemption from the terms of the definition of a "farmer" as provided in subsection 3756(j) of this title, the aggrieved person may appeal the decision of the Director to the Commissioner within 30 days of the decision, and from there to the Superior Court in the county in which the property is located.(d) Any owner who is aggrieved by a decision of the Department of Forests, Parks and Recreation concerning the filing of an adverse inspection report, a denial of approval of a management plan may appeal to the Commissioner of Forests, Parks and Recreation within 60 days of the filing of the adverse inspection report, the decision to deny approval, or the certification to the Director. An appeal of this decision of the Commissioner may be taken to the Superior Court in the same manner and under the same procedures as an appeal from a decision of a Board of Civil Authority, as set forth in chapter 131, subchapter 2 of this title.(e) When the Director removes agricultural land or a farm building pursuant to notification from the Secretary of Agriculture, Food and Markets under section 3756 of this title, the exclusive right of appeal shall be as provided in 6 V.S.A. § 4996(a). (Added 1977, No. 236 (Adj. Sess.), § 1; amended 1983, No. 220 (Adj. Sess.), §§ 11, 12; 1987, No. 57, § 7, eff. July 1, 1988; 1987, No. 130 (Adj. Sess.), § 4; 1995, No. 178 (Adj. Sess.), § 290; 2007, No. 190 (Adj. Sess.), § 4, eff. June 6, 2008; 2011, No. 143 (Adj. Sess.), § 43, retroactively eff. July 1, 2011; 2013, No. 73, §§ 13, 14; 2015, No. 64, § 24.)
32 V.S.A. § 3760
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 124 - Agricultural and Forest Lands|§ 3760. Payment to municipalities

§ 3760. Payment to municipalities|(a)(1) Annually, the State shall pay to each municipality the amount necessary to limit its tax rate increase in the prior year due to the loss of municipal property tax revenue for that year based on use value of enrolled property as compared to municipal property tax revenue for that year based on fair market value of enrolled property, to zero.  (2) The Director of Property Valuation and Review shall determine the amount of the available funds under this section to be paid to each municipality, and a municipality may appeal the Director's decision in the same manner and under the same procedures as an appeal from a decision of a Board of Civil Authority, as set forth in subchapter 2 of chapter 131 of this title. (3) On November 1 of each year, the Director of Property Valuation and Review shall pay to each municipality the amount calculated as described in this section. If the appropriation for the year is insufficient to pay the full amount due to every municipality under this subsection, payments in that year shall be made to such towns proportionately. (4) If the appropriation for the year is insufficient to pay the full amount due to any municipality for enrolled property owned by another municipality, the municipality in which the property is located may assess the other municipality and the other municipality shall pay the difference. (5) The Director's calculation of payment amounts to municipalities shall be based on grand list values and total tax appropriations as submitted to the director for the prior year.   (b) Assessing officials shall appraise property enrolled in the program at fair market value consistent with other appraisals. On or before July 5, the assessing officials shall provide the Director with the listed value of all enrolled property in the municipality. If the Director certifies that the value set by the assessing officials is significantly above the fair market value or is not equitable with other assessments, the Director's estimate of the fair market value shall be substituted for that of the assessing officials.(c) A town aggrieved by the Director's decision under this section may appeal that decision under the same procedures as an appeal from a decision of the Board of Civil Authority. (Added 1995, No. 178 (Adj. Sess.), § 292a; amended 1997, No. 60, § 63, eff. June 26, 1997; 2003, No. 66, § 287; 2007, No. 205 (Adj. Sess.), § 10, eff. June 10, 2008.)
32 V.S.A. § 3760a
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 124 - Agricultural and Forest Lands|§ 3760a. Valuation audits

§ 3760a. Valuation audits|(a) Annually, the Director shall conduct an audit of three towns with enrolled land to ensure that parcels with a use value appraisal are appraised by the local assessing officials consistent with the appraisals for nonenrolled parcels.(b) In determining which towns to select for an audit, the Director shall consider factors that demonstrate a deviation from consistent valuations, including the following:  (1) the fair market value per acre of enrolled land in each town; (2) the fair market value of enrolled land versus unenrolled land in the same town; (3) the fair market value of enrolled farm buildings in each town; and (4) the fair market value of enrolled farm buildings in relation to the fair market value of the associated land.   (c) For each town selected for an audit, the Director shall:  (1) conduct an independent appraisal of enrolled parcels and enrolled farm buildings in that town; (2) compare the appraisals reached by the Director for each enrolled parcel with the appraisal reached by the local assessing officials; and (3) review the land schedule and appraisal model applied by the town.   (d) If, as a result of an audit, the Director determines that an appraisal reached by the Director differs from the appraisal reached by the local assessing officials by more than 10 percent, then the Director shall substitute his or her appraisal of fair market value for the appraisal reached by the local assessing officials. A substitution of a fair market appraisal under this subsection shall be treated as a substitution by the Director under subsection 3760(b) of this title. (Added 2015, No. 57, § 56, eff. June 11, 2015.)
32 V.S.A. § 3761
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 124 - Agricultural and Forest Lands|§ 3761. Notice to property taxpayers

§ 3761. Notice to property taxpayers|Each year prior to June 1, the Director shall prepare a notice of the Current Use Value Appraisal Program established by this subchapter describing its pertinent provisions, the manner in which taxpayers may apply to participate, and the dates and deadlines for application. Such notice shall be printed by the Director and supplied in sufficient number to each town in the State for inclusion in property tax bills. The town Treasurer or collector of taxes shall include such notice in each tax bill, where applicable. Towns which use envelopes or mailers not able to accommodate notices describing the Current Use Value Appraisal Program may distribute such notices in an alternative manner. (Added 1985, No. 212 (Adj. Sess.), eff. June 2, 1986; amended 1995, No. 29, § 5, eff. April 14, 1995.)
32 V.S.A. § 3763
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 124 - Agricultural and Forest Lands|§ 3763. Public records

§ 3763. Public records|Notwithstanding any provision to the contrary in 1 V.S.A. § 317, section 3102 of this title, or any other provision of law, the names and addresses of taxpayers, the description of eligible property, the current use valuation of such property participating in the Current Use Value Appraisal Program under this chapter and the amount reimbursed by the State to the town with respect to the eligible property shall be public records subject to public inspection and copying under 1 V.S.A. chapter 5, subchapter 3. (Added 1985, No. 242 (Adj. Sess.), § 311; amended 1995, No. 169 (Adj. Sess.), § 4, eff. May 15, 1996.)
32 V.S.A. § 3776
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 124 - Agricultural and Forest Lands|§ 3776. Fee hunting prohibition

§ 3776. Fee hunting prohibition|(a) As of September 1, 1997, no person may charge or receive a fee, consideration or other thing of value in exchange for the right to hunt or fish on land enrolled in a Use Value Appraisal Program under this chapter.(b) Upon a finding by the Secretary that there has been a violation of the provisions of this section, the land in question shall be removed from the Use Value Appraisal Program. Upon development, the land shall be subject to the land use change tax. (Added 1997, No. 60, § 68, eff. June 26, 1997.)
32 V.S.A. § 3802a
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3802a. Requirement to provide insurance information

§ 3802a. Requirement to provide insurance information|Before April 1 of each year, owners of property exempt from taxation under subdivisions 3802(4)-(6), (9), and (12)-(15) and under subdivisions 5401(10)(D), (F), (G), and (J) of this title shall provide their local assessing officials with information regarding the insurance replacement cost of the exempt property or with a written explanation of why the property is not insured. (Added 2013, No. 73, § 29, eff. June 5, 2013.)
32 V.S.A. § 3803
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3803. Exemptions from local taxation

§ 3803. Exemptions from local taxation|Except as otherwise provided, the following property shall not be set in the grand list to the owner thereof:  (1) real and personal estate used in operating a railroad, and appraised under sections 8281-8286, 8301-8306, and 8321-8322 of this title, including the section of the North Stratford, New Hampshire to Beecher Falls, Vermont railroad line owned by the State of New Hampshire and situated in the Town of Canaan exempted from taxation under section 8286 of this title; (2) real and personal estate, except land and buildings, used in carrying on telephone business or in operating a transportation company in this State; (3) money, stocks, bonds, mortgages, and other evidences of indebtedness. (Amended 1989, No. 222 (Adj. Sess.), § 33, eff. May 31, 1990; 1997, No. 156 (Adj. Sess.), § 2, eff. April 29, 1998.)
32 V.S.A. § 3831
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3831. College, university, or fraternity property

§ 3831. College, university, or fraternity property|(a) Any real property acquired after April 1, 1941, by any college, university, or fraternity such as would be exempt from taxation under the provisions of section 3802 of this title, shall be set to such institution in the grand list of the town or city in which such real property is located at the value fixed in the appraisal next preceding the date of acquisition of such property, and taxed on such valuation. However, the voters of any town or city may at any legal meeting thereof vote to exempt such property from taxation, either in whole or in part. Except as provided under subsection (c) of this section, the value fixed on such property at such appraisal shall not be increased so long as the property is owned and used by such institution for other than commercial and investment purposes, whether or not improvements are made thereon.(b) The provisions of subsection (a) of this section shall not exempt from county, town, or school taxes, lands owned by a college, and leased "as long as wood grows and water runs," securing to the lessees the right of preemption, unless such lands were chartered as sequestered for the benefit of the college, or became the property of the college prior to the organization of the town in which they lie.(c) In the event of a general reappraisal of all property in the municipality completed after 1982, the appraisal value of property subject to subsection (a) of this section shall first be changed to an amount which yields a tax liability (computed with reference to the tax rate applicable to the first tax year based on the reappraisal) equal to the tax liability for such property for the tax year immediately preceding the reappraisal; provided, that in the event the tax liability imposed on the majority of all taxable properties in the municipality increases in the first tax year based on the reappraisal, then any appraisal value of property subject to subsection (a) shall be further changed to an amount that yields the tax liability computed above adjusted by the average percentage increase or decrease in the tax liability of all taxable properties in the municipality.(d) As used in this section, the term "fraternity" shall also mean "sorority."  (Amended 1957, No. 219, § 2, eff. July 1, 1961; 1987, No. 215 (Adj. Sess.), § 1, eff. May 27, 1988.)
32 V.S.A. § 3832
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3832. Public, pious, and charitable uses

§ 3832. Public, pious, and charitable uses|The exemption from taxation of real and personal estate granted, sequestered, or used for public, pious, or charitable uses shall not be construed as exempting:  (1) Real and personal property held in trust for a municipal corporation by virtue of a trust which takes effect after May 20, 1959 when the property is located outside the town where the municipal corporation has its principal place of business, unless the town or municipality in which the property is located so votes at any regular or special meeting duly warned therefor. (2) Real estate owned or kept by a religious society other than a church edifice, a parsonage, the outbuildings of the church edifice or parsonage, a building used as a convent, school, orphanage, home, or hospital, land adjacent to any of the buildings named in this subsection, kept and used as a parking lot not used to produce income, lawn, playground, or garden, and the so-called glebe lands. (3) Property of railroad corporations. (4) A municipal electric light plant when located outside the town wherein the municipality owning it is situated. (5) Real and personal property held by the State and located in any town other than that in which the institution of which it forms a part is located. (6) Real and personal property owned or kept by an orphanage, home, or hospital, including diagnostic and treatment center not used for the purpose of such institution but leased to others for income or profit, whether or not the institution is conducted by or connected with a religious society unless the town or municipality in which the property is located so votes at any regular or special meeting duly warned therefor. (7) Real and personal property of an organization when the property is used primarily for health or recreational purposes, unless the town or municipality in which the property is located so votes at any regular or special meeting duly warned therefor, and except for the following types of property;  (A) buildings and land owned and occupied by a health, recreation, and fitness organization which is:  (i) exempt from taxation under 26 U.S.C. § 501(c)(3); (ii) used its income entirely for its exempt purpose; and (iii) promotes exercise and healthy lifestyles for the community and serve citizens of all income levels;  (B) real and personal property operated as a skating rink, owned and operated on a nonprofit basis, but not necessarily by the same entity, and which, in the most recent calendar year, provided facilities to local public schools for a sport officially recognized by the Vermont Principals' Association. (Amended 1959, No. 187; 1965, No. 71; 2013, No. 174 (Adj. Sess.), § 55, eff. Jan. 1, 2015; 2017, No. 113 (Adj. Sess.), § 187.)
32 V.S.A. § 3834
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3834. Factories; quarries; mines

§ 3834. Factories; quarries; mines|If the amount invested exceeds $1,000.00, manufacturing establishments, quarries, mines, and such machinery, tramways, appliances, and buildings as are necessary for use in the business, machinery placed in an unoccupied building to be used in such business, and capital and personal property used in such business, may be exempted from taxation for a period not exceeding 10 years from the commencement of business, if the town so votes.
32 V.S.A. § 3835
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3835. Reporting exemption

§ 3835. Reporting exemption|Within 10 days after the adjournment of any town meeting at which an exemption is granted under the provisions of section 3834 of this title, the town clerk shall report to the director, upon forms to be furnished by him or her, the date upon which such exemption was granted and the length of the term thereof. (Amended 1977, No. 105, § 14(a).)
32 V.S.A. § 3836
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3836. Homes and dwellings

§ 3836. Homes and dwellings|Annually at town meeting, a town may vote to exempt from taxes the first $75,000.00 or a smaller amount of the appraised value of buildings used and occupied exclusively as homes, dwelling houses or farm buildings whether for sale or rent, provided such buildings have been constructed or put in the process of construction during the 12 months immediately preceding the meeting or are to be constructed or put in the process of construction during the 12 months immediately following the meeting. The duration of such exemption shall not exceed three years, to be determined by the vote. The exemption shall first be applicable against the grand list of the year in which the vote is taken. (Amended 1961, No. 255, eff. July 31, 1961; 2003, No. 76 (Adj. Sess.), § 31.)
32 V.S.A. § 3837
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3837. Airports

§ 3837. Airports|At an annual or special meeting a town may vote to exempt, for a period not exceeding five years at a time, real and personal estate used and occupied for or in connection with airport purposes.
32 V.S.A. § 3838
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3838. Hotels

§ 3838. Hotels|At an annual or special meeting a town may vote to exempt for a period not exceeding five years at a time real and personal estate used and occupied for hotel purposes. When a majority of those voting on the question of such exemption at an annual meeting vote in favor thereof, such vote shall not be valid unless it shall appear that the total grand list of such majority is equal to at least one-half of the total grand list of those voting on such question. When a majority of those voting on the question of such exemption at a special meeting vote in favor thereof, such vote shall not be valid unless it shall appear that such majority is equal in number to one-third of the total number of legal voters in such town, nor unless it shall appear that the total grand list of such majority is equal to at least one-half of the total grand list of those voting on such question.
32 V.S.A. § 3839
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3839. Municipally owned lakeshore property

§ 3839. Municipally owned lakeshore property|(a) Notwithstanding section 3659 of this title, a town may vote to exempt from its municipal taxes, in whole or in part, any parcel of land, but not buildings, that provides public access to public waters, as defined in 10 V.S.A. § 1422(6), and that is also:  (1) owned by the Town of Hardwick, and located in Greensboro, Vermont; or (2) owned by the Town of Thetford, and located in Fairlee and West Fairlee, Vermont.   (b) An exemption voted by a town under subsection (a) of this section shall be for up to ten years. Upon the expiration of the exemption, a town may vote additional periods of exemption not exceeding five years each. (Added 2013, No. 174 (Adj. Sess.), § 56.)
32 V.S.A. § 3840
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3840. Charitable and fraternal organizations

§ 3840. Charitable and fraternal organizations|When a society or body of persons associated for a charitable purpose, in whole or in part, including fraternal organizations, volunteer fire, and ambulance or rescue companies, owns real estate used exclusively for the purposes of such society, body, or organization, such real estate may be exempted from taxation, either in whole or in part, for a period not exceeding 10 years, if the town so votes. Upon the expiration of such exemption, a town may vote additional periods of exemption not exceeding five years each. (Amended 1961, No. 24, eff. March 17, 1961; 1975, No. 156 (Adj. Sess.), § 1.)
32 V.S.A. § 3843
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3843. Housing projects for low- and moderate-income occupants

§ 3843. Housing projects for low- and moderate-income occupants|A municipality may vote at any regular or special meeting to exempt, in full or in part, for a term not to exceed 40 years, a federally subsidized low- or moderate-income housing project from education property tax if federal assistance would not be available in the absence of such an exemption. (Added 1969, No. 268 (Adj. Sess.), § 1, eff. April 8, 1970; amended 2007, No. 190 (Adj. Sess.), § 6, eff. June 6, 2008.)