reglab/housing_qa huggingface dataset:
32 V.S.A. § 3620
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3620. Electric utility poles, lines, and fixtures

§ 3620. Electric utility poles, lines, and fixtures|Electric utility poles, lines, and fixtures owned by nonmunicipal utilities shall be taxed at appraisal value as defined by section 3481 of this title, except as provided under subdivision 3802(19) of this title. (Added 1985, No. 169 (Adj. Sess.), § 1, eff. May 5, 1986; amended 2021, No. 71, § 15.)
32 V.S.A. § 3621
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3621. Petroleum and natural gas infrastructure

§ 3621. Petroleum and natural gas infrastructure|For purposes of the statewide education property tax in chapter 135 of this title, the Director shall determine the appraised value of all property and fixtures composing and underlying a petroleum or natural gas facility, petroleum or natural gas transmission line, or petroleum or natural gas distribution line located entirely within this State. The Director shall value such property at its fair market value, an assessment it shall reach by the cost approach to value by employing an actual cost-based methodology, adjusting that actual cost using a cost factor from industry-specific inflation indexes, and depreciating the resulting present cost using a depreciation schedule based on the property's estimated remaining life; provided, however, that after the property has been depreciated to 30 percent of its present cost or less, exclusive of salvage value, the property shall be appraised at 30 percent of its cost. The Director shall inform the local assessing officials of his or her appraised value under this section on or before May 1 of each year, and the local assessing officials shall use the Director's appraised value for purposes of assessing and collecting the statewide education property tax under chapter 135 of this title. (Added 2013, No. 174 (Adj. Sess.), § 32, eff. Jan. 1, 2015.)
32 V.S.A. § 3651
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3651. General rule

§ 3651. General rule|Taxable real estate shall be set in the list to the last owner or possessor thereof on April 1 in each year in the town, village, school, and fire district where it is situated.
32 V.S.A. § 3652
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3652. Mortgagor deemed owner

§ 3652. Mortgagor deemed owner|When real estate is mortgaged, the mortgagor shall be deemed the owner thereof for the purpose of taxation, until the mortgagee takes possession, after which the mortgagee shall be deemed the owner.
32 V.S.A. § 3653
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3653. Unoccupied and owner unknown

§ 3653. Unoccupied and owner unknown|When the owner of unoccupied real estate is unknown to the listers, it shall be set in the list in the name of the original grantee or by such other description as in their judgment will best designate it. When a division of the original rights of grantees is made in whole or in part, each lot of every division shall be set apart in the list from other lots of the same right.
32 V.S.A. § 3654
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3654. Undivided estate of deceased person

§ 3654. Undivided estate of deceased person|Undivided real estate of a deceased person shall be assessed to such person's estate or to his or her executor or administrator, or to the possessor thereof, until notice is given to the listers of the sale or division of the same and the names of the persons to whom it is transferred. When such estate is assessed to the estate, the executor or administrator shall pay the taxes assessed.
32 V.S.A. § 3655
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3655. Facilities not within town limits

§ 3655. Facilities not within town limits|For the purpose of taxation:  (1) Wharves erected in Lake Champlain and not within the limits of a town shall be considered as being in the towns adjoining such wharves. (2) Utility lines, including submarine cables or pipelines, constructed or maintained in Lake Champlain and not otherwise within the limits of the towns of South Hero and Grand Isle shall be considered as being in whichever of those towns adjoin those facilities as if the northerly and southerly lines of those towns were extended easterly and westerly to the county lines. (Amended 1961, No. 244, eff. July 26, 1961.)
32 V.S.A. § 3659
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3659. Municipal lands

§ 3659. Municipal lands|Land and buildings of a municipal corporation, whether acquired by purchase or condemnation and situated outside its territorial limits shall be taxed by the municipality in which such land is situated. Said land shall be set to such municipal corporation in the grand list of the town or city in which such real estate is located at the value fixed in the appraisal next preceding the date of acquisition of such property and taxed on such valuation. The value fixed on such property at each appraisal thereafter shall be the same per acre as the value fixed on similar property in the town or city. Improvements made subsequent to the acquisition of the land shall not be taxed; except that an additional tax not to exceed 75 percent of the appraisal of the land may be levied in lieu of a personal property tax. Electric utility poles, lines, and pole fixtures owned by a municipal utility lying beyond its boundaries shall be taxed at appraisal value as defined in section 3481 of this title. (Amended 1957, No. 219, § 2, eff. July 1, 1961; 1985, No. 169 (Adj. Sess.), § 2, eff. May 5, 1986; 1987, No. 195 (Adj. Sess.), eff. April 1, 1988.)
32 V.S.A. § 3691
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3691. General rule

§ 3691. General rule|Taxable tangible personal estate shall be set in the list to the last owner thereof on April 1 in each year, in the town, village, school, and fire district where such property is situated, with the exception that such personal estate situated within this State owned by persons residing outside the State or by persons unknown to the listers shall be set in the list to the person having the same in charge, in the town, village, school, and fire district where the same is situated and shall be holden for all taxes assessed on such list. However, tangible personal estate owned by nonresident persons or corporation, and used in this State by the State or a department or institution thereof, under lease, contract or other agreement, written or oral, may be set in the list in the town where so used, to such nonresident owner.
32 V.S.A. § 3692
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3692. Taxation of boats, outboard motors, and trailer coaches

§ 3692. Taxation of boats, outboard motors, and trailer coaches|(a) Except as otherwise provided, snowmobiles, trailer coaches as defined by 23 V.S.A. § 4 registered yearly for use on the highways and designed and used for recreational purposes except as provided by subsection (b) of this section, canoes, skiffs, sailboats, motor or power boats, boats, outboard motors, or any combination of boat and outboard motor, shall be taxed as personal property only when held as stock in trade, manufacturer's inventory, or when used for income producing purposes, and in such cases shall be set in the list in accordance with section 3691 of this title.(b) A trailer coach shall be taxed as real property by the town in which it is located notwithstanding subsection (a) of this section if it is situated in the town on the same trailer site or camp site for more than 180 days during the 365 days prior to April 1. A trailer coach shall not be taxed as real property if it is stored on property on which the owner resides in another dwelling as a permanent residence. (Amended 1959, No. 70, eff. April 1, 1959; 1961, No. 127, eff. April 1, 1961; 1971, No. 73, § 5, eff. for tax years beginning after December 31, 1970; 1983, No. 162 (Adj. Sess.), eff. April 20, 1984.)
32 V.S.A. § 3701
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3701. Definitions

§ 3701. Definitions|As used in this subchapter:  (1) "State-owned property" means  (A) State-owned buildings, including buildings of the Vermont State Colleges which are tax-exempt under 16 V.S.A. § 2178; buildings of the University of Vermont and State Agricultural College used for educational and not commercial purposes; and buildings of the Agency of Transportation and the Department of the Military; but excluding the value of land on which the buildings are located, and excluding all highways and bridges and any land pertaining thereto; and (B) State-owned lands which pertain to State correctional facilities.  (2) "Assessed value of State buildings" means the estimation of the current cost of replacing a building, maintained for insurance purposes by the State agency or other entity responsible for insuring the building, depreciated by the age and condition of the building. (3) "Assessed value of State lands" means the fair market value of lands which pertain to State correctional facilities, as determined by the Division of Property Valuation and Review, subject to the provision of subsection 3704(b) of this title. (4) "Adjusted municipal grand list" means the total assessed value of any State-owned property located in a municipality, multiplied by the common level of appraisal for the municipality as determined by the Division of Property Valuation and Review, multiplied by one percent, and added to the grand list of the municipality as determined pursuant to chapter 129 of this title. (5) "Adjusted municipal tax rate" means the total sum of money voted by a municipality for all noneducational expenses pursuant to 17 V.S.A. § 2664 or 24 V.S.A. § 1309, divided by the adjusted municipal grand list of the municipality. (6) "Municipality" means an incorporated city, town, village, or unorganized town, grant, or gore in which a tax is assessed for noneducational purposes. (Added 1997, No. 60, § 53; amended 1997, No. 71 (Adj. Sess.), §§ 23, 24, eff. July 1, 1997; 1999, No. 1, § 106a, eff. March 31, 1999; 2005, No. 207 (Adj. Sess.), § 7.)
32 V.S.A. § 3702
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3702. Payment of grants authorized

§ 3702. Payment of grants authorized|The Secretary of Administration shall determine annually the amount of payment due, as a state grant in lieu of property taxes, to each municipality in the State in which is located any State-owned property, in accordance with the provisions of this subchapter. (Added 1997, No. 60, § 53.)
32 V.S.A. § 3703
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3703. Grant formula

§ 3703. Grant formula|(a) The amount of a grant to a municipality authorized by this subchapter shall be based on the total assessed value of any State-owned property located in the municipality, multiplied by the common level of appraisal for the municipality as determined by the Division of Property Valuation and Review, multiplied by one percent, and multiplied by the adjusted municipal tax rate for the municipality in which the property is located.(b) [Repealed.](c) The total of any grants under subsection (a) of this section for buildings owned by the University of Vermont and State Agricultural College shall be limited to a maximum of $750,000.00.(d) [Repealed.](e) The Secretary of Administration shall have authority to reduce any payments under this subchapter to avoid multiple payments to a municipality in the same year in lieu of taxes with respect to the same property. (Added 1997, No. 60, § 53; amended 1997, No. 71 (Adj. Sess.), § 26, eff. July 1, 1997; 1999, No. 1, § 106b, eff. March 31, 1999.)
32 V.S.A. § 3704
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3704. Determination of assessed values; appeal

§ 3704. Determination of assessed values; appeal|(a) Prior to August 1, 1997, and to May 1 of each taxable year thereafter, the Secretary of Administration shall provide assessed values of State buildings and lands, as defined under this subchapter, to every municipality to which a grant is payable under this subchapter.(b) Any municipality aggrieved by the action of the Secretary under this section may, within 30 days of receipt of the assessed values, appeal to the Superior Court of the district in which the municipality is located. (Added 1997, No. 60, § 53.)
32 V.S.A. § 3705
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3705. Adjusted municipal grand list and adjusted municipal tax rate

§ 3705. Adjusted municipal grand list and adjusted municipal tax rate|(a) Prior to October 1 in each taxable year, the Division of Property Valuation and Review shall provide the Secretary of Administration with the following:  (1) the adjusted municipal grand list for the prior assessment year, with the assessed values of all State-owned property shown separately, together with a statement of the common level of appraisal used to weight the assessed values of State-owned property; (2) the adjusted municipal tax rate to be used in assessing taxes on the prior adjusted municipal grand list; and (3) the total sum of money voted by the municipality for all noneducational expenses, pursuant to 17 V.S.A. § 2664.   (b) Prior to issuing a grant under this subchapter, the Secretary of Administration may substitute his or her calculations of the adjusted municipal grand list or the adjusted municipal tax rate for a municipality if the Secretary finds that those calculations provided by the municipality under this section are in error or are inconsistent with assessed values as determined pursuant to section 3704 of this title. (Added 1997, No. 60, § 53; amended 1997, No. 71 (Adj. Sess.), § 25, eff. July 1, 1997.)
32 V.S.A. § 3706
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3706. Payment to municipalities

§ 3706. Payment to municipalities|Grants under this subchapter shall be made annually by the Secretary of Administration to each eligible municipality on or before December 1, 1997, and on or before October 31 in years thereafter. Nothing in this subchapter shall be construed or permitted to affect the tax exempt status of the University of Vermont and State Agricultural College, as provided by statute and guaranteed by that institution's charter. (Added 1997, No. 60, § 53.)
32 V.S.A. § 3707
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3707. Rules

§ 3707. Rules|The Secretary of Administration may adopt rules under 3 V.S.A. chapter 25 to carry out the provisions of this subchapter. (Added 1997, No. 60, § 53.)
32 V.S.A. § 3708
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3708. Payments in lieu of taxes for lands held by the Agency of Natural Resources

§ 3708. Payments in lieu of taxes for lands held by the Agency of Natural Resources|(a) As used in this subchapter:  (1) "ANR land" means lands held by the Agency of Natural Resources. (2) "Fair market value" shall be based upon the value of the land at its highest and best use determined without regard to federal conservation restrictions on the parcel or any conservation restrictions under a State agreement made with respect to the parcel. (3) "Municipality" means an incorporated city, town, village, or unorganized town, grant, or gore in which a tax is assessed for noneducational purposes.   (b) The State shall annually pay to each municipality a payment in lieu of taxes (PILOT) that shall be the base payment as set forth herein, for all ANR land, excluding buildings or other improvements thereon, as of April 1 of the current year.(c) The State shall establish the base payment for all ANR land, excluding buildings or other improvements thereon, as follows;  (1) On parcels acquired before April 1, 2016, 0.60 percent of the fair market value as appraised by the Director of Property Valuation and Review as of April 1 of fiscal year 2015; (2) On parcels acquired on or after April 1, 2016, the municipal tax rate of the fair market value as assessed on April 1 in the year of acquisition by the municipality in which it is located.   (d) Beginning in fiscal year 2023, and thereafter in periods of not less than three years and not greater than five years, the Secretary of Natural Resources shall recommend an adjustment to update the base payments established under subsection (c) of this section consistent with the statewide municipal tax rate or other appropriate indicators. For years that the Secretary of Natural Resources recommends an adjustment under this subsection, a request for funding the adjustment shall be included as part of the budget report required under section 306 of this title.(e) Any adjustment to the acreage of any existing ANR parcel will result in the change of the base payment for the year in which the change occurs. A per acre payment will be determined for the parcel. This per acre payment will be either added or subtracted from the base payment as necessary for the number of acres that need to be adjusted.(f) The selectboard of a town aggrieved by the appraisal of property by the Division of Property Valuation and Review under subdivision (c)(1) of this section may, within 21 days after the receipt by the town listers of notice of the appraisal of its property by the Division of Property Valuation and Review in fiscal year 2017 only, appeal that appraisal to the Superior Court of the district in which the property is situated. (Added 1999, No. 1, § 106c, eff. March 31, 1999; amended 2005, No. 38, § 19, eff. June 2, 2005; 2015, No. 58, § E.701.1, eff. July 1, 2016; 2015, No. 172 (Adj. Sess.), § E.701, eff. June 8, 2016; 2019, No. 154 (Adj. Sess.), § E.701, eff. Oct. 2, 2020.)
32 V.S.A. § 3709
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3709. PILOT Special Fund

§ 3709. PILOT Special Fund|(a) There is hereby established a PILOT Special Fund consisting of local option tax revenues paid to the Treasurer pursuant to 24 V.S.A. § 138. This Fund shall be managed by the Commissioner of Taxes pursuant to subchapter 5 of chapter 7 of this title. Notwithstanding subdivision 588(3) of this title, all interest earned on the Fund shall be retained in the Fund for use in meeting future obligations. The Fund shall be exclusively for payments required under subchapter 4 of chapter 123 of this title, and for any additional State payments in lieu of taxes for correctional facilities and to the City of Montpelier. The Commissioner of Finance and Management may draw warrants for disbursements from this Fund in anticipation of receipts.(b) If the PILOT Special Fund is insufficient to pay the full amount of all payments in lieu of taxes under subchapter 4 of this chapter, then, after application of the cap in subsection 3703(c) of this title, payments determined under sections 3703 of this subchapter shall be reduced proportionately. (Added 2005, No. 215 (Adj. Sess.), § 287; amended 2007, No. 192 (Adj. Sess.), § 6.011.1, eff. June 7, 2008.)
32 V.S.A. § 3750
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 124 - Agricultural and Forest Lands|§ 3750. Statutory purposes

§ 3750. Statutory purposes|The statutory purpose of the Vermont Use Value Appraisal Program in chapter 124 of this title is to preserve the working landscape and the rural character of Vermont. (Added 2013, No. 200 (Adj. Sess.), § 14.)
32 V.S.A. § 3751
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 124 - Agricultural and Forest Lands|§ 3751. Statement of purpose

§ 3751. Statement of purpose|The purpose of this subchapter is to encourage and assist the maintenance of Vermont's productive agricultural and forestland; to encourage and assist in their conservation and preservation for future productive use and for the protection of natural ecological systems; to prevent the accelerated conversion of these lands to more intensive use by the pressure of property taxation at values incompatible with the productive capacity of the land; to achieve more equitable taxation for undeveloped lands; to encourage and assist in the preservation and enhancement of Vermont's scenic natural resources; and to enable the citizens of Vermont to plan its orderly growth in the face of increasing development pressures in the interests of the public health, safety, and welfare. (Added 1977, No. 236 (Adj. Sess.), § 1.)
32 V.S.A. § 3753
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 124 - Agricultural and Forest Lands|§ 3753. Current Use Advisory Board; members; Chair

§ 3753. Current Use Advisory Board; members; Chair|(a) There is hereby established a Current Use Advisory Board.(b) The membership of the Board shall consist of:  (1) The following persons or their designees:  (A) Commissioner of Taxes; (B) Director of the Division of Property Valuation and Review; (C) Secretary of Agriculture, Food and Markets; (D) Commissioner of Forests, Parks and Recreation; (E) [Deleted.] (F) [Repealed.]  (2) Eight additional members to be appointed by the Governor with the advice and consent of the Senate. Two of these members shall represent the private agricultural sector; two shall represent the private forestry sector; one shall be experienced in agricultural and forestry property appraisal and valuation techniques; one shall be a representative of local government; one shall be a selectboard member; and one shall be a lister. Fifty-one percent or more of the Board membership shall be persons who do not own enrolled land, and have no spouse, child, or parent who owns enrolled land. These members shall be appointed for three-year terms, beginning February first of the year in which the appointment is made, except that the initial appointment of three of the members shall be for a two-year term. Vacancies shall be filled in the same manner as the original appointment for the unexpired portion of the term vacated.   (c) A Chair shall be designated biennially by the Governor from among the members of the Board and any vacancy in the office of Chair shall be filled by designation of the Governor.(d) Members of the Board who are not State employees shall be paid $50.00 a day, each, for each day that they are actually engaged in the work of the Board. All members shall be paid their actual expenses incurred as a result of that work.(e) The Board shall be attached for administrative purposes to the Division of Property Valuation and Review of the Department of Taxes of the Agency of Administration. (Added 1977, No. 236 (Adj. Sess.), § 1; amended 1985, No. 74, § 297; 1987, No. 57, § 2, eff. May 16, 1987; 1987, No. 130 (Adj. Sess.), § 2; 1989, No. 256 (Adj. Sess.), § 10(a), eff. Jan. 1, 1991; 1997, No. 60, § 67, eff. June 26, 1997; 2003, No. 42, § 2, eff. May 27, 2003; 2011, No. 143 (Adj. Sess.), § 46, eff. May 15, 2012.)