reglab/housing_qa huggingface dataset:
32 V.S.A. § 3845
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3845. Renewable energy sources

§ 3845. Renewable energy sources|(a) At an annual or special meeting warned for that purpose, a town may, by a majority vote of those present and voting, exempt renewable energy sources, as defined herein, from real and personal property taxation. Such exemption shall first be applicable against the grand list of the year in which the vote is taken and shall continue until voted otherwise, in the same manner, by the town.(b) As used in this section, renewable energy shall have the same meaning as in 30 V.S.A. § 8002 for energy used on the premises for private, domestic, or agricultural purposes, no part of which may be for sale or exchange to the public. The term shall include grist mills, windmills, facilities for the collection of solar energy or the conversion of organic matter to methane, net-metering systems regulated by the Public Utility Commission under 30 V.S.A. § 8010, and all component parts thereof, but excluding land upon which the facility is located. (Added 1975, No. 226 (Adj. Sess.), § 2; amended 2007, No. 92 (Adj. Sess.), § 23; 2013 No. 99 (Adj. Sess.), § 8, eff. Jan. 1, 2017; 2013, No. 174 (Adj. Sess.), § 28, eff. Jan. 1, 2015.)
32 V.S.A. § 3846
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3846. Farmland appraisal contracts

§ 3846. Farmland appraisal contracts|(a) As used in this section:  (1) "Farmland" means real estate which is actively and exclusively devoted to farming and which is at least 25 acres in area and is operated or leased as a farm enterprise by the owner. (2) "Forestland" means any land, exclusive of any housesite, which is at least 25 acres in size and which is under active forest management for the purpose of growing and harvesting repeated forest crops. (3) "Owner" of farmland or forestland means the record holder of the legal title (with closed leaseland, of the perpetual leasehold interest therein) individually, jointly with a member of his or her family, or as a member of a partnership all members of which are actively engaged in agriculture in Vermont.   (b) The legislative body of a municipality may negotiate tax stabilization contracts with the owners of farmland or forestland pursuant to the provisions of 24 V.S.A. § 2741 except that to negotiate such contracts the legislative body of the municipality shall be deemed to have the authorization of the municipality under 24 V.S.A. § 2741(b).(c) Any tax stabilization contract negotiated without the approval of a vote of the municipality under subsection (b) of this section shall provide that each appropriate taxing jurisdiction in which the property is located, including municipalities and school districts, shall compute the difference between the taxes due on such land under a farmland or forestland stabilization contract and the amount of taxes that would have been owed on such land at a fair market value appraisal. In the event of a conversion of the land from farmland or forestland to another use in breach of the contract, the sum of the differences between these two amounts of taxes for the previous three years shall be paid by the owner of the land under contract to the municipality within 30 days of the conversion. The contract shall constitute a lien in favor of the municipality against the property subject to the contract for payment of any amounts due the municipality under this subsection.(d) Whenever the assessing officials deny in whole or in part any application for classification as farmland or forest land or grant a different classification than that applied for, or fix an erroneous use value appraisal for eligible land, the aggrieved owner may appeal the decision in accordance with the provisions set forth in chapter 131 of this title. The appeal shall be heard in the same manner and under the same procedures as other appeals relating to real property appraisals and taxation. (Added 1977, No. 105, § 24.)
32 V.S.A. § 3847
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3847. Neighborhood housing improvement programs

§ 3847. Neighborhood housing improvement programs|At an annual or special meeting, a municipality may vote to exempt, for a period not exceeding five years, the property tax on the value of improvements made to principal dwelling units with funds provided in whole or in part by a nonprofit, neighborhood or municipal housing improvement program which limits eligibility to residents with incomes below the median income of the State. Such programs include neighborhood housing services, Community Loan Funds, community land trusts, neighborhood planning associations and municipal housing improvement programs. (Added 1989, No. 23.)
32 V.S.A. § 3848
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3848. Inventory tax; local option

§ 3848. Inventory tax; local option|(a) At an annual or special meeting warned for the purpose, a municipality may, by a majority vote of those present and voting, elect not to tax inventory of manufacturers and merchants, and of other trades and businesses including professional practices, except as otherwise provided by law. An election by a town not to tax inventory shall remain in effect until repealed or amended by a similar vote of the town.(b) As used in this section, "inventory" means tangible personal property of a nondepreciable nature held for consumption, sale, resale, leasing, or to be furnished under contracts of service, in a trade or business, and includes without limitation, raw materials, work in process, semi-finished or finished goods of manufacturers and processors, and the stock-in-trade of wholesalers and retailers.(c) A repeal of the tax on inventory may be effective for 100 percent of inventory in the tax year following the vote; or the town may vote to exempt a stated percentage of inventory each year for a number of years not to exceed ten, until 100 percent of inventory is exempt. (Added 1991, No. 203 (Adj. Sess.), § 2, eff. May 27, 1992.)
32 V.S.A. § 3849
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3849. Business personal property; local option

§ 3849. Business personal property; local option|(a) At an annual or special meeting warned for the purpose, a municipality may, by a majority vote of those present and voting, elect not to tax, in whole or in part, business personal property according to this section. An election by a town not to tax business personal property shall remain in effect until repealed or amended by a similar vote of the town.(b) As used in this section, "business personal property" means property defined in subsection 3618(c) of this title.(c) If a town elects to repeal in whole the tax on business personal property, it may do so effective for 100 percent of property in the year following the vote, or it may vote to exempt an increasing percentage of property each year for a number of years not to exceed 10 years, until 100 percent of business personal property is exempt. (Added 1991, No. 203 (Adj. Sess.), § 3, eff. May 27, 1992.)
32 V.S.A. § 3850
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 125 - Exemptions|§ 3850. Blighted property improvement program

§ 3850. Blighted property improvement program|(a) At an annual or special meeting, a municipality may vote to authorize the legislative body of the municipality to exempt from municipal taxes for a period not to exceed five years the value of improvements made to dwelling units certified as blighted. As used in this section, "dwelling unit" means a building or the part of a building that is used as a primary home, residence, or sleeping place by one or more persons who maintain a household.(b) If a municipality votes to approve the exemption described in subsection (a) of this section, the legislative body of the municipality shall appoint an independent review committee that is authorized to certify dwelling units in the municipality as blighted and exempt the value of improvements made to these dwelling units.(c) As used in this section, a dwelling unit may be certified as blighted when it exhibits objectively determinable signs of deterioration sufficient to constitute a threat to human health, safety, and public welfare.(d) If a dwelling unit is certified as blighted under subsection (b) of this section, the exemption shall take effect on the April 1 following the certification of the dwelling unit. (Added 2013, No. 59, § 14a.)
32 V.S.A. § 4001
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4001. Inventory forms

§ 4001. Inventory forms|(a) Annually on April 1, at the expense of the State, the Director shall furnish to the several town clerks and boards of appraisers for unorganized towns and gores inventory forms sufficient in number to meet the requirements of this chapter. Such forms shall be formulated by the Director, and, among other things, shall contain suitable interrogatories requiring each taxpayer to furnish therein a brief statement of all of each taxpayer's taxable property, real and personal, and such other information, including income and expense information with respect to any income-producing properties, as will enable the listers or appraisers to appraise such part thereof as is required by law to be by them appraised, and to make up the abstract of individual lists and grand list in the manner prescribed by law.(b) The Director shall include in the blank inventories furnished pursuant to subsection (a) of this section sufficient space for describing the personal property of the taxpayer. This information may be furnished by schedules to be attached to the inventories.(c) Listers shall obtain detailed inventory information respecting real and personal property only in such cases as in their judgment is necessary to ascertain the fair market value of property that is subject to an appraisal or reappraisal. (Amended 1977, No. 105, § 14(a); 1999, No. 49, § 25, eff. June 2, 1999; 2005, No. 38, § 5, eff. June 2, 2005.)
32 V.S.A. § 4002
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4002. Oath

§ 4002. Oath|Such form shall contain the following:I do solemnly swear (or affirm), under the pains and penalties of perjury, that, to my best knowledge and belief, the foregoing inventory by me subscribed is a full, true, and correct list and description of all taxable property, both real and personal, which should be set in the list to me.         __________________ Sign here               Listers may administer all oaths prescribed in this chapter other than such as are required to be administered to listers.
32 V.S.A. § 4003
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4003. Distribution of inventories

§ 4003. Distribution of inventories|Inventory forms and printed copies of the law prepared as provided in subdivision 3411(6) of this title, shall be delivered by the town clerk or listers to all taxpayers requesting the same. At the expense of the town, listers shall forward by mail such inventories and copies to such foreign corporations and nonresidents who are taxable therein, except those taxable for real estate only, as shall be known to them; and the listers or town clerk in like manner may furnish such copies to any taxpayer. Failure on the part of the listers or town clerk to mail or otherwise to furnish such copies, or of the aforesaid persons or corporations to receive the same, shall not in any manner affect or invalidate a grand list prepared and filed according to law. (Amended 1993, No. 49, § 3, eff. May 28, 1993.)
32 V.S.A. § 4004
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4004. Return of inventories by individuals

§ 4004. Return of inventories by individuals|On or before April 20, unless otherwise required, every taxable person shall procure such inventory form, make full answers to all interrogatories therein, subscribe the same, make oath thereto, and deliver or forward the same to one of the listers in the town wherein such person owns or possesses property required by law to be set to him or her in the grand list. When notice in writing to file, deliver, or forward such inventory on or before a given date is delivered by one of the listers to a person, or mailed postage prepaid to him or her at his or her last known post office address, such person, within the time therein specified, shall properly fill out such inventory and deliver or forward the same to one of the listers, notwithstanding he or she may not own or possess property subject to taxation. Persons taxable only for real estate shall not be required to file such inventory unless notified so to do as herein provided. (Amended 2013, No. 73, § 31, eff. July 1, 2014.)
32 V.S.A. § 4005
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4005. Return by corporations, estates, or fiduciaries

§ 4005. Return by corporations, estates, or fiduciaries|The officer of a corporation on whom service of process may be made shall procure such form and the same shall be executed by its president or other principal officer and the same shall be delivered or forwarded to one of the listers. The person who has charge of the property of a trust, or the property of an estate of a decedent or of a ward or of the property of another person shall procure and deliver or forward such form to one of the listers.
32 V.S.A. § 4006
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4006. Failure to return inventory

§ 4006. Failure to return inventory|Failure of a taxpayer to make and return a signed, sworn to, or affirmed inventory within 45 days after the mailing of such inventory by the town listers shall bar the taxpayer from any statutory appeal under this chapter or chapter 131 of this title, unless such failure is due to factors beyond the taxpayer's control. In addition, a taxpayer who fails to submit an inventory within the time and in the form prescribed may be fined not more than $100.00 for each violation. (Amended 1965, No. 194, § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1999, No. 49, § 28, eff. June 2, 1999.)
32 V.S.A. § 4007
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4007. Final disposition of inventories

§ 4007. Final disposition of inventories|Inventories filled out by taxpayers shall be lodged by the listers in the town clerk's office on or before June 1, shall be maintained in a manner reasonably calculated to protect the confidentiality of the information contained in the inventories and shall be retained therein for a period of not less than three years. (Added 1999, No. 49, § 26, eff. June 2, 1999.)
32 V.S.A. § 4008
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4008. Wilful destruction

§ 4008. Wilful destruction|A person who wilfully destroys or removes an inventory from the office of the town clerk during the time the same is required to be preserved, except in obedience to process, shall be fined $500.00.
32 V.S.A. § 4009
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4009. Examination of inventories

§ 4009. Examination of inventories|(a) Any inventory collected pursuant to section 4001 or 4452 of this title that is in the custody of the town clerk shall be available for inspection, tabulation, and copying by any commission authorized to do so by the General Assembly, a member of such commission, the Attorney General, the Director, the State's Attorney of the county, and any person designated in writing by the commission, or by any officials listed in this section.(b) Listers, selectboard members, treasurers, collectors of taxes, attorneys for the town, and any person designated by the town to assist the town in appraising, as required under section 4041 of this title, the fair market value of the property identified on the inventory form may examine any inventory that they name, and the taxpayer, or the taxpayer's administrator or executor, may examine the taxpayer's inventory.(c) Town clerks shall upon request furnish a certified copy of an inventory to an official or person entitled to examine the same, and upon subpoena for that purpose, shall produce in court any inventory in the clerk's custody.(d) Copies or abstracts so taken or furnished and any data or information obtained by such examination or contained in such abstracts or copies shall not be disclosed in any manner that will reveal the name or identity of the person making such inventory, except for official use.(e) Except as provided in this chapter, the town clerk shall not allow a person to examine such inventories.(f) An official or person entitled to examine an inventory or any other person possessing such information by or through the town offices other than the reporting taxpayer, who, in a manner not provided for in this chapter, discloses any information so possessed shall be fined not more than $100.00. (Amended 1977, No. 105, § 14(a); 1999, No. 49, § 27, eff. June 2, 1999; 2017, No. 93 (Adj. Sess.), § 27.)
32 V.S.A. § 4010
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4010. Inventories in unorganized towns and gores

§ 4010. Inventories in unorganized towns and gores|Persons liable to pay taxes in unorganized towns or gores, except as otherwise provided, shall be subject to the same provisions in regard to making out and returning inventories of property to which taxpayers in organized towns are subject; and in taking the list for taxation in unorganized towns and gores, the appraisers therefor, except as otherwise provided, shall be governed by the provisions of this chapter.
32 V.S.A. § 4041
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4041. Examination of property; appraisal

§ 4041. Examination of property; appraisal|On April 1, the listers shall proceed to take up such inventories and make such personal examination of the property which they are required to appraise as will enable them to appraise it at its fair market value. When a board of listers is of the opinion that expert advice or assistance is needed in making any appraisal required by law, it may, with approval of selectboard or by vote of the town, employ such assistance.
32 V.S.A. § 4041a
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4041a. Reappraisal

§ 4041a. Reappraisal|(a) A municipality shall be paid $8.50 per grand list parcel per year from the Education Fund to be used only for reappraisal and costs related to reappraisal of its grand list properties and for maintenance of the grand list.(b) If the Director of Property Valuation and Review determines that a municipality's education grand list is at a common level of appraisal below 85 percent or above 115 percent, or has a coefficient of dispersion greater than 20, the municipality shall reappraise its education grand list properties. If the Director orders a reappraisal, the Director shall send the municipality written notice of the decision. The municipality shall be given 30 days to contest the finding under procedural rules adopted by the Director, to develop a compliance plan, or both. If the Director accepts a proposed compliance plan submitted by the municipality, the Director shall not order commencement of the reappraisal until the municipality has had one year to carry out that plan.(c) If a municipality fails to submit an acceptable plan or fails to carry out the plan, pursuant to subsection (b) of this section, the State shall withhold the education, transportation, and other funds from the municipality until the Director certifies that the town has carried out that plan.(d) A sum not to exceed $100,000.00 each year shall be paid from the Education Fund to the Division of Property Valuation and Review for the purpose of providing assessment education for municipal assessing officials. The Director is authorized to establish guidelines and requirements for education programs to be provided using the funds described in this section. Education programs provided using funds described in this section shall be provided at no cost or minimal cost to the municipal assessing officials. In addition to providing the annual education programs as described in this section, up to 20 percent of the amount available for education programs may be reserved as a scholarship fund to permit municipal assessing officials to attend national programs providing education opportunities on advanced assessment topics. All applications for scholarships shall be submitted to and approved by the Director.(e) The Director shall adopt rules necessary for administration of this section. (Added 1997, No. 60, § 46, eff. Jan. 1, 1998; amended 2005, No. 38, § 8; 2005, No. 215 (Adj. Sess.), § 284; 2015, No. 134 (Adj. Sess.), § 6, eff. May 25, 2016; 2019, No. 51, § 24; 2021, No. 20, § 265.)
32 V.S.A. § 4044
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4044. Appraisal of personalty on April 1

§ 4044. Appraisal of personalty on April 1|Unless otherwise provided, the taxable personal estate contained in the inventory shall be appraised by the listers at its fair market value on April 1.
32 V.S.A. § 4045
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4045. Appraisal on other than April 1

§ 4045. Appraisal on other than April 1|If any business is normally operated for a period less than 12 consecutive months and is not in operation on April 1, an inventory shall be filed with the listers at least 15 days prior to the anticipated annual suspension of such business and the stock in trade shall be appraised for the period of operation so as to represent an average of values of such property during that period in which the business has been carried on.
32 V.S.A. § 4046
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4046. Notice

§ 4046. Notice|The listers shall notify the taxpayer in writing within five days after the filing of such inventory of the appraised value of such property.
32 V.S.A. § 4047
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4047. Amending tax list

§ 4047. Amending tax list|If no appeal is taken within the time allowed under section 4403 of this title, or if an appeal is taken, upon determination of such appeal, the listers shall amend the grand list and make a certificate thereon of that fact.
32 V.S.A. § 4048
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4048. Evaluating real estate of nonresidents

§ 4048. Evaluating real estate of nonresidents|When the last owner of record of real estate is a nonresident and not taxable for personal estate in the town where the real estate is situated, it shall be set to such owner at the same valuation as if he or she had made a legal inventory.
32 V.S.A. § 4049
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4049. Appraisal of orchard lands

§ 4049. Appraisal of orchard lands|Upon the request of the listers of a town wherein orchard lands lie or upon the request of an owner of orchard lands, the director shall provide expert advice and assistance to the listers in making reappraisals of such lands. (Amended 1957, No. 219, § 3, eff. July 1, 1961; 1977, No. 105, § 14(a).)
32 V.S.A. § 4050
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4050. Appraisal in unorganized towns and gores

§ 4050. Appraisal in unorganized towns and gores|As soon as may be after March 31 next succeeding their appointment, the appraisers shall, in the respective unorganized towns and gores for which they are appointed, perform the same duties as are prescribed by law for listers in towns, and be subject to the same liabilities.