reglab/statecodes huggingface dataset:
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5224. Trustee process

§ 5224. Trustee process
(a) A person or corporation may be summoned as trustee of the defendant and the goods, effects, and credits of such defendant in the hands of such trustee at the time of service of the writ thereon or that shall thereafter come into the hands or possession thereof before disclosure, shall thereby be attached and held to respond to final judgment in such cause, notwithstanding the tax or taxes whereon action is so brought are less than the sum of $10.00. A person or corporation so summoned as trustee may be adjudged liable as such notwithstanding the value of the goods, effects, or credits in the hands or possession thereof belonging to such defendant is less than $10.00.
(b) In suits for the collection of taxes by trustee process, when the defendant contests the validity of the tax and does not prevail, judgment shall be rendered against him or her for all taxable costs and execution issued accordingly, notwithstanding such costs are greater than the amount of the judgment against the trustee.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5226. Presumption of lawful assessment

§ 5226. Presumption of lawful assessment
Except as otherwise provided in sections 5224-5226 and 5291 of this title, a tax bill regular on its face that has been theretofore placed for collection in the hands of the treasurer, collector of taxes, or other officer designated by law to collect the same, in a town or municipality within it so bringing suit, shall be prima facie evidence that the taxes therein standing against the name of the defendant were lawfully assessed against him or her.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5227. Judge not disqualified

§ 5227. Judge not disqualified
A judge shall not be disqualified to try an action for the collection of taxes by reason of being a taxpayer in the municipality where the tax is voted. (Amended 1973, No. 249 (Adj. Sess.), § 102, eff. April 9, 1974.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5251. Definitions

§ 5251. Definitions
As used in sections 5251-5258 and 5292-5295 of this title:
(1) The assessment of a tax shall be defined to mean all acts required by law to be done in respect to such tax by the officials of the town designated by law for that purpose, from the time of the making of a warning for an annual town meeting, up to and including the time that a tax bill is placed in the hands of the town treasurer for collection, in cases where the town votes to collect by its treasurer, or when the town does not so vote, up to and including the time that a tax bill with a warrant annexed thereto for collection has been placed in the hands of the town tax collector for collection.
(2) The collection of a tax shall be defined to mean all acts required by law to be done or permitted by law to be done in respect to such tax, by either the town treasurer or the town tax collector, from the time specified in subdivision (1) of this section as marking the end of the assessment of the tax, up to and including the last act required or permitted by law to be done by the town tax collector in the enforcement of the collection of the tax.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5252. Levy and notice of sale; securing property

§ 5252. Levy and notice of sale; securing property
(a) When the collector of taxes of a town or of a municipality within it has for collection a tax assessed against real estate in the town and the taxpayer is delinquent, the collector may extend a warrant on such land. If a collector receives notice from a mobile home park owner pursuant to 10 V.S.A. § 6248(b), the collector shall, within 15 days after the notice, commence tax sale proceedings to hold a tax sale within 60 days after the notice. If the collector fails to initiate such proceedings, the town may initiate tax sale proceedings only after complying with 10 V.S.A. § 6249(f). If the tax collector extends the warrant, the collector shall:
(1) File in the office of the town clerk for record a true and attested copy of the warrant and so much of the tax bill committed to the collector for collection as relates to the tax against the delinquent taxpayer, a sufficient description of the land so levied upon, and a statement in writing that by virtue of the original tax warrant and tax bill committed to the collector for collection, the collector has levied upon the described land.
(2) Advertise forthwith such land for sale at public auction in the town where it lies three weeks successively in a newspaper circulating in the vicinity, the last publication to be at least 10 days before such sale.
(3) Give the delinquent taxpayer written notice by certified mail requiring a return receipt directed to the last known address of the delinquent of the date and place of such sale at least 10 days prior thereto if the delinquent is a resident of the town and 20 days prior thereto if the delinquent is a nonresident of the town. If the notice by certified mail is returned unclaimed, notice shall be provided to the taxpayer by resending the notice by first-class mail or by personal service pursuant to Rule 4 of the Vermont Rules of Civil Procedure.
(4) Give to the mortgagee or lien holder of record written notice of such sale at least 10 days prior thereto if a resident of the town and, if a nonresident, 20 days’ notice to the mortgagee or lien holder of record or his or her agent or attorney by certified mail requiring a return receipt directed to the last known address of such person. If the notice by certified mail is returned unclaimed, notice shall be provided by resending the notice by first-class mail or by personal service pursuant to Rule 4 of the Vermont Rules of Civil Procedure.
(5) Post a notice of such sale in some public place in the town.
(b) If the warrant and levy for delinquent taxes has been recorded pursuant to subsection (a) of this section, the municipality in which the real estate lies may secure the property against illegal activity and potential fire hazards after giving the mortgagee or lien holder of record written notice at least 10 days prior to such action. (Amended 1993, No. 141 (Adj. Sess.), § 16, eff. May 6, 1994; 2017, No. 7, § 2; 2017, No. 117 (Adj. Sess.), § 3.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5253. Form of advertisement and notice of sale

§ 5253. Form of advertisement and notice of sale
The form of advertisement and notice of sale provided for in section 5252 of this title shall be substantially in the following form:
_________________________________________
and so much of such lands will be sold at public auction at ______ a public place in such town, on the _____ day of ______ (month), ______ (year) at ______ o’clock ____ (am/pm), as shall be requisite to discharge such taxes with costs and fees, unless previously paid.
_________________________________________
Collector of Town Taxes
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5254. Sale of realty

§ 5254. Sale of realty
(a) When the tax with costs and fees is not paid before the day of sale, the real property on which the taxes are due shall be sold to pay such taxes, costs, and fees.
(b) Notwithstanding the provisions of subsection (a) of this section, the owner of the property being sold for taxes may request in writing, not less than 24 hours prior to the tax sale, that a portion of the property be sold. Such request must clearly identify the portion of the property to be sold and must be accompanied by a certification from the District Environmental Commission and the town zoning administrative officer that the portion identified may be subdivided and meets minimum lot size requirements. In the event that the portion identified by the taxpayer cannot be sold for the tax and costs, then the entire property may be sold to pay such tax and costs. (Amended 1995, No. 106 (Adj. Sess.), § 2; 1995, No. 169 (Adj. Sess.), § 13, eff. May 15, 1996; 1999, No. 49, § 70, eff. June 2, 1999.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5255. Report of sale; form

§ 5255. Report of sale; form
Within 30 days after such sale of the land, the collector shall make a complete return of his or her doings and file the same for record in the town clerk’s office of the town wherein such land lies, which return shall be prima facie evidence of the facts therein stated and shall be substantially in the following form:
Name of Delinquent Taxpayer Description of Land Amount of Tax
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5256. Sale of lands subject to lease

§ 5256. Sale of lands subject to lease
The reversionary interest of the owner of property subject to lease may be distrained by a collector of taxes by delivering to the lessor and lessee of such property a copy of his or her warrant with his or her return thereon, giving a description of the taxes and of the property and the lessor’s interest. The collector may sell such interest in the same manner as is required by law for the sale of the property for taxes when it is not under a lease.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5257. Sale of realty to satisfy personal property taxes

§ 5257. Sale of realty to satisfy personal property taxes
Real estate of a taxpayer may be levied upon and sold in the manner prescribed in sections 5252-5255 of this title for the collection of a delinquent personal property tax, but the sale thereof shall be subject to homestead rights and all existing liens and encumbrances of record on such property and all taxes validly assessed on such real estate. (Amended 1959, No. 218, § 2; 1977, No. 118 (Adj. Sess.), § 10, eff. Feb. 3, 1978, for tax years beginning Jan. 1, 1978.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5258. Fees and costs allowed after warrant and levy recorded

§ 5258. Fees and costs allowed after warrant and levy recorded
(a) The fees and costs allowed after the warrant and levy for delinquent taxes have been recorded shall be as follows:
(1) levy and extending of warrant, $10.00;
(2) recording levy and extending of warrant in the town clerk’s office, $15.00, to be paid to the town clerk;
(3) notices and publication of notices, actual costs incurred, including the costs of service pursuant to subdivisions 5252(a)(3) and (4) of this title;
(4) expenses actually and reasonably incurred by the town in securing a property for which property taxes are delinquent against illegal activity and fire hazards, to be paid to the town clerk, provided that the expenses shall not exceed 20 percent of the uncollected tax;
(5) when authorized by the selectboard, expenses actually and reasonably incurred by the tax collector for legal assistance in the preparation for or conduct of a tax sale, provided that the expenses shall not exceed 15 percent of the uncollected tax;
(6) travel reimbursement at the rate established by the contract governing State employees;
(7) attending and holding the sale, $10.00;
(8) making return and recording the return in the town clerk’s office, $15.00 per page, to be paid to the town clerk; and
(9) collector’s deed, $15.00 per page.
(b) The fees and costs allowed in subsection (a) of this section, together with a collector’s fee of up to eight percent, shall be in lieu of all other fees and costs. (Amended 1963, No. 124; 1983, No. 116 (Adj. Sess.); 1985, No. 264 (Adj. Sess.), § 4; 1995, No. 106 (Adj. Sess.), § 3; 2017, No. 7, § 1; 2017, No. 117 (Adj. Sess.), § 4; 2021, No. 73, § 12.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5259. Municipality may acquire land on tax sale

§ 5259. Municipality may acquire land on tax sale
By the act of its mayor or selectboard, when a tax warrant is extended on any land in this State, the city or town by which the tax is assessed may become the purchaser at the tax sale thereof, if a bid not equal to the tax and costs is made at such sale. When a tax warrant is extended on a mobile home located in a mobile home park in proceedings initiated after notice pursuant to 10 V.S.A. § 6248(b), the municipality may purchase the mobile home or may sell the mobile home to the highest bidder at the sale, although the bid is less than the taxes and costs due the municipality. If there is a release or a potential release of a hazardous substance, as defined in 10 V.S.A. § 6602(16), upon land that a municipality purchases at tax sale, the municipality shall have the right, prior to the expiration of the redemption period, to enter onto the land for the purpose of assessing and remediation on the land. (Amended 1993, No. 141 (Adj. Sess.), § 17, eff. May 6, 1994; 2005, No. 81, § 1.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5260. Redemption

§ 5260. Redemption
When the owner or mortgagee of lands sold for taxes, his or her representatives or assigns, within one year from the day of sale, pays or tenders to the collector who made the sale or in the case of his or her death or removal from the town where the land lies, to the town clerk of such town, the sum for which the land was sold with interest thereon calculated at a rate of one percent per month or fraction thereof from the day of sale to the day of payment, a deed of the land shall not be made to the purchaser, but the money paid or tendered by the owner or mortgagee or his or her representatives or assigns to the collector or town clerk shall be paid over to such purchaser on demand. In the event that a municipality purchases contaminated land pursuant to section 5259 of this title, the cost to redeem shall include all costs expended for assessment and remediation, including expenses incurred or authorized by any local, State, or federal government authority. (Amended 1989, No. 119, § 21, eff. June 22, 1989; 2005, No. 81, § 2.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5261. Deed by collector

§ 5261. Deed by collector
When the time for redemption has passed and the land is not redeemed, the collector or his or her successor shall execute to the purchaser a deed, which shall convey to him or her a title against the person for whose tax it was sold and those claiming under him or her.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5262. Recording lands not redeemed

§ 5262. Recording lands not redeemed
Within 30 days from the expiration of the time for redemption, the collector shall deposit with the town clerk for record a list of the lands that have not been redeemed, but a failure to comply with this provision shall not affect the title of the purchaser.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5263. Limitation of actions against grantee in possession

§ 5263. Limitation of actions against grantee in possession
An action for the recovery of lands, or the possession thereof, shall not be maintained against the grantee of such lands in a tax collector’s deed, duly recorded, or his or her heirs or assigns, when the grantee, or his or her heirs or assigns have been in continuous and open possession of the land conveyed in such deed and have paid the taxes thereon, unless commenced within one year after the cause of action first accrues to the plaintiff or those under whom he or she claims. (Amended 1959, No. 218, § 5; 2017, No. 117 (Adj. Sess.), § 2.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5291. Disputing validity of tax

§ 5291. Disputing validity of tax
In case the defendant disputes the validity of some part or all of a tax for the recovery of which suit is brought under the provisions of sections 5222-5226 of this title, or for the recovery of which a suit is brought by the town for the foreclosure of a tax lien, he or she shall not avail himself of such defense unless, by appropriate answer or notice in writing, he or she shall set forth therein a certified copy of his or her objections to the validity of the assessment of the tax as provided in sections 5292-5294 of this title, obtained from the town clerk of the town wherein the tax is assessed, which certified copy shall show upon its face that the original thereof was filed with the town clerk within the period of limitations prescribed in section 5292 of this title and unless also by appropriate answer or notice in writing, he or she shall set forth all other particular grounds whereon he or she claims such tax is invalid or unlawful. When such grounds are so set forth, the burden of proof shall be upon the plaintiff in so far as the validity of such tax is thus put in issue.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5292. Filing of taxpayer’s objections

§ 5292. Filing of taxpayer’s objections
(a) A taxpayer shall not contest the validity of any tax assessed against his or her person, personal property, or real estate, nor the validity of the action of the listers or selectboard in assessing such tax, nor the validity of any grand list, unless the taxpayer filed his or her objections to the validity thereof, in the office of the town clerk wherein the tax is assessed, within a period of two months from November 15 of each year in which the tax is assessed.
(b) If the taxpayer desires to object upon the ground that the notice he or she received, although given in the manner prescribed by law, is based upon invalid or defective proceedings in making up of the appraisal, grand list, or in the assessment thereof, he or she shall file at the place and within the time prescribed by subsection (a) of this section his or her specific objection that the notice received was so based. (Amended 1957, No. 219, § 2, eff. July 1, 1961; 1959, No. 218 § 3.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5293. Time limitation on assertion of defenses by taxpayer

§ 5293. Time limitation on assertion of defenses by taxpayer
If the taxpayer is a resident of the State, within six months or if he or she is a nonresident, within one year from the date when collection of the tax might first be enforced against him or her, he or she may assert as a defense against the collection of the tax lack of notice and opportunity to be heard in all proceedings relating to the levying of such tax, including the making of the appraisal and grand list. (Amended 1957, No. 219, § 2, eff. July 1, 1961.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5294. Time limitations on actions or suits by taxpayer

§ 5294. Time limitations on actions or suits by taxpayer
Unless commenced within one year from the time that collection is sought to be enforced against the taxpayer by arrest, distraint, or levy, an action shall not lie wherein a taxpayer may question the validity of:
(1) an act required to be done by a treasurer of a town relating to a tax assessed;
(2) notice by the treasurer to the taxpayer as to the amount of the tax or the time of the payment thereof;
(3) acts of the treasurer as to turning over the unpaid portion of the tax bill and the annexed warrant to the tax collector for collection;
(4) acts of the tax collector relating to the collection of the tax either before or after the tax became delinquent. (Amended 1959, No. 218, § 1.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5295. Construction of limitation period

§ 5295. Construction of limitation period
For the purpose of determining when the statutory period of one year has begun to run, the following provisions shall apply:
(1) If the taxpayer is arrested on a tax collector’s warrant, within one year from the date of his or her arrest.
(2) If collection is sought to be enforced by distraint of personal property on the tax collector’s warrant, within one year from the date of the distraint.
(3) If collection is sought to be enforced by sale of real estate, within one year from the date of the levy thereon by the tax collector.
(4) If a taxpayer pays a tax to a town or subdivision thereof under protest, he or she shall commence action for the recovery of the tax thus paid within one year from the time of such payment. (Amended 1959, No. 218, § 4.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 135 - Education Property Tax › § 5400. Statutory purposes

§ 5400. Statutory purposes
(a) The statutory purpose of the exemption for whey processing fixtures in subdivision 5401(10)(G) of this title is to support industries using whey processing facilities to convert waste into value-added products.
(b) [Repealed.]
(c) The statutory purpose of the exemption for qualified housing in subdivision 5404a(a)(6) of this title is to ensure that taxes on this rent- restricted housing provided to Vermonters of low and moderate income are more equivalent to property taxed using the State homestead rate and to adjust the costs of investment in rent-restricted housing to reflect more accurately the revenue potential of such property.
(d) The statutory purpose of the tax increment financing districts in subsection 5404a(f) of this title is to allow communities to encourage investment and improvements that would not otherwise occur and to use locally the additional property tax revenue attributable to those investments to pay off the debt incurred to construct the improvements.
(e) The statutory purpose of the Vermont Economic Progress Council approved stabilization agreements in section 5404a of this title is to provide exemptions on a case-by-case basis in conjunction with other economic development efforts in order to facilitate economic development that would not otherwise occur.
(f) [Repealed.]
(g) The statutory purpose of the wind-powered electric generating facilities alternative tax scheme in subdivision 5401(10)(J)(i) of this title is to provide an alternative to the traditional valuation method in order to achieve consistent valuation across municipalities.
(h) The statutory purpose of the renewable energy plant generating electricity from solar power alternative tax structure in subdivision 5401(10)(J)(ii) is to provide an alternative to the traditional valuation method in order to achieve consistent valuation across municipalities.
(i) The statutory purpose of subdivision 5401(10)(D) of this title is to support Vermont’s ski industry and to encourage personal property investments and improvements at ski resorts. (Added 2013, No. 200 (Adj. Sess.), § 16; amended 2017, No. 73, § 10, eff. June 13, 2017; 2021, No. 105 (Adj. Sess.), § 527, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 135 - Education Property Tax › § 5402b. Statewide education tax yields; recommendation of the Commissioner

§ 5402b. Statewide education tax yields; recommendation of the Commissioner
(a) Annually, no later than December 1, the Commissioner of Taxes, after consultation with the Secretary of Education, the Secretary of Administration, and the Joint Fiscal Office, shall calculate and recommend a property dollar equivalent yield, an income dollar equivalent yield, and a nonhomestead property tax rate for the following fiscal year. In making these calculations, the Commissioner shall assume:
(1) the homestead base tax rate in subdivision 5402(a)(2) of this title is $1.00 per $100.00 of equalized education property value;
(2) the applicable percentage in subdivision 6066(a)(2) of this title is 2.0;
(3) the statutory reserves under 16 V.S.A. § 4026 and this section were maintained at five percent; and
(4) the percentage change in the average education tax bill applied to nonhomestead property and the percentage change in the average education tax bill of homestead property and the percentage change in the average education tax bill for taxpayers who claim a credit under subsection 6066(a) of this title are equal.
(b) For each fiscal year, the property dollar equivalent yield and the income dollar equivalent yield shall be the same as in the prior fiscal year, unless set otherwise by the General Assembly.
(c) Annually, on or before December 1, the Joint Fiscal Office shall prepare and publish an official, annotated copy of the Education Fund Outlook. The Emergency Board shall review the Outlook at its meetings. As used in this section, “Education Fund Outlook” means the projected revenues and expenses associated with the Education Fund for the following fiscal year, including projections of different categories of educational expenses and costs. (Added 2003, No. 68, § 5, eff. June 18, 2003; amended 2005, No. 185 (Adj. Sess.), § 10; 2009, No. 160 (Adj. Sess.), §§ 50, 51, eff. June 4, 2010; 2013, No. 92 (Adj. Sess.), § 285, eff. Feb. 14, 2014; 2013, No. 174 (Adj. Sess.), § 52; 2015, No. 46, § 32; 2015, No. 132 (Adj. Sess.), § 4; 2018, No. 11 (Sp. Sess.), §§ H.10a, H.29.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 135 - Education Property Tax › § 5402c. Wind-powered electric generating facilities tax

§ 5402c. Wind-powered electric generating facilities tax
(a) A facility certified by the Commissioner of Public Service as a facility that produces electrical energy for resale generated solely from wind power, that has an installed capacity of at least one megawatt, that was placed in service after January 1, 2007, and that holds a valid certificate of public good issued under 30 V.S.A. § 248, shall be assessed an alternative education property tax on its buildings and fixtures used directly and exclusively in the generation of electrical energy from wind power.
(b) The tax shall be imposed at a rate per kWh of electrical energy produced by the certified facility, as determined by the Public Service Department for the six months ending April 30 and the six months ending October 31 each year. The rate of the tax shall be $0.003.
(c) In no case shall the tax imposed for any six-month period be less than an amount equal to the rate per kWh imposed by this subsection multiplied by the number of kWh that would be generated if the facility operated at 15 percent of the facility’s average capacity factor.
(d) The tax imposed by this section shall be paid to the Commissioner of Taxes by the person or entity then owning or operating the certified facility by December 1 for the period ending October 31 and by June 1 for the period ending April 30 for deposit into the Education Fund. A person or entity failing to make returns or pay the tax imposed by this section within the time required shall be subject to and governed by the provisions of sections 3202 and 3203 and subchapters 8 and 9 of chapter 151 of this title.
(e) Unless buildings and fixtures are taxed under this section, they shall remain subject to taxation under section 5402 of this title. Buildings and fixtures subject to the education property tax under this section shall not be taken into account in determining the common level of appraisal for the municipality. (Added 2007, No. 92 (Adj. Sess.), § 25; amended 2011, No. 127 (Adj. Sess.), § 5, eff. Jan. 1, 2013.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 135 - Education Property Tax › § 5403. Assessment districts

§ 5403. Assessment districts
(a) A municipality may vote at any regular or special meeting to merge with one or more other municipalities in the same unified union school district to create or join an assessment district for the purpose of standardized property valuation.
(b) All municipalities merged into an assessment district shall agree to implement standardized assessment procedures approved by the Commissioner. The Commissioner shall provide written guidance to municipalities relating to how they may receive approval under this subsection.
(c) A vote to merge with an assessment district shall be binding on a municipality for five years. After five years, a municipality may vote at any regular or special meeting to leave the assessment district, unless the assessment district has consolidated all administrative functions.
(d) All municipalities within an assessment district shall be treated as a single municipality for purposes of the equalization process established by section 5405 of this chapter.
(e) Municipalities within an assessment district shall maintain independent grand lists for municipal taxation as well as independent processes for grievances, property valuation appeals, abatements, grand list filing, use value appraisal parcel management, reappraisal, and financial interaction with the Agency of Education, unless the Commissioner, in writing, authorizes the municipalities of an assessment district to consolidate all property valuation administrative functions. (Added 2019, No. 51, § 26.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 135 - Education Property Tax › § 5404. Determination of education property tax grand list

§ 5404. Determination of education property tax grand list
(a) Municipalities shall determine the education property tax grand list by calculating one percent of the listed value of nonhomestead and homestead real property as provided in this section. The listed value of all nonhomestead and homestead real property in a municipality shall be its fair market value, its value established under a stabilization agreement described in section 5404a of this title, or the use value of property enrolled in a Use Value Program under chapter 124 of this title. If a homestead is located on a parcel of greater than two acres, the entire parcel shall be appraised at fair market value; the housesite shall then be appraised as if it were situated on a separate parcel, and the value of the housesite shall be subtracted from the value of the total parcel to determine the value of the remainder of the parcel.
(b) Annually, on or before August 15, the clerk of a municipality, or the supervisor of an unorganized town or gore, shall transmit to the Director in an electronic or other format as prescribed by the Director: education and municipal grand list data, including exemption information and grand list abstracts; tax rates; and the total amount of taxes assessed in the town or unorganized town or gore. The data transmitted shall identify each parcel by a parcel identification number assigned under a numbering system prescribed by the Director. Municipalities may continue to use existing numbering systems in addition to, but not in substitution for, the parcel identification system prescribed by the Director. If changes or additions to the grand list are made by the listers or other officials authorized to do so after such abstract has been so transmitted, such clerks shall forthwith certify the same to the Director.
(c) If a town clerk or the legislative body fails without good cause, as determined by the Commissioner, to transmit the grand list data or the tax data in a timely manner and in the format required by the Director, the Commissioner shall notify the Secretary of Transportation and the Secretary of Education, who shall withhold all general and other aid payments owing to the municipality until the grand list information is filed as required by the Director under subsection (b) of this section. Federal funds are exempt from withholding if either Secretary has an opinion of counsel that withholding would be a violation of federal law.
(d) Municipalities shall include, on all property tax bills, the parcel identification number prescribed in subsection (b) of this section. (Added 1997, No. 60, § 45, eff. Jan. 1, 1998; amended 2003, No. 68, § 29, eff. June 18, 2003; 2009, No. 160 (Adj. Sess.), § 5, eff. June 4, 2010; 2013, No. 92 (Adj. Sess.), § 286, eff. Feb. 14, 2014.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 135 - Education Property Tax › § 5404b. Hydroelectric property; conservation easements; transfers

§ 5404b. Hydroelectric property; conservation easements; transfers
Notwithstanding any other provision of law, including the provisions of subdivisions 3481(1) and 3802(1) of this title:
(1) any real property subject to conservation easements granted pursuant to the terms of any agreement executed on or after January 1, 1997 between companies owning real property used for hydroelectric generation in this State and the State of Vermont shall continue to be assessed and property taxes collected as if such property were not subject to such easements;
(2) any real property purchased by the State pursuant to the terms of any agreement executed on or after January 1, 1997 between companies owning real property used for hydroelectric generation in this State and the State of Vermont, which property continues to be owned by the State or by some successor owner that would otherwise be exempt from property taxes, shall continue to be assessed and property taxes collected as if such property were not so purchased by the State; and
(3) any real property and fixtures used for hydroelectric generation and purchased by the Town of Rockingham on or after January 1, 2002, which property and fixtures continue to be owned by the Town of Rockingham and used for purposes of hydroelectric generation, shall continue to be listed on the education property tax grand list and assessed as if such property were not so purchased by the Town of Rockingham. The Town shall, in lieu of property taxes, pay to any governmental body authorized to levy property taxes the amount that would be assessable as property taxes on the real and tangible personal property if that property were the property of a utility. These payments shall be due, and bear interest if unpaid, as in the case of taxes on the property of a utility. For purposes of these payments in lieu of taxes, the assessors of the taxing authority shall make a valuation and assessment of the property and determine the tax that would be assessable if the property were owned by a utility. Payments in lieu of taxes made under this chapter shall be treated in the same manner as taxes for the purposes of all procedural and substantive provisions of law, including appeals, now and hereinafter in effect applicable to assessment and taxation of real and personal property, collection and abatement of these taxes, and the raising of public revenues. (Added 1997, No. 60, § 45, eff. Jan. 1, 1998; amended 2003, No. 121 (Adj. Sess.), § 100, eff. June 8, 2004.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 135 - Education Property Tax › § 5406. Notice of fair market value and coefficient of dispersion

§ 5406. Notice of fair market value and coefficient of dispersion
(a) Not later than January 1 of each year, the Director of Property Valuation and Review shall notify the town clerk and chair of the board of listers of each municipality of the equalized education property value and the coefficient of dispersion of that town for the prior year and of the manner by which the equalized education property value and coefficient of dispersion were determined by the Director.
(b) Not later than April 1 of each year, the Director shall certify to the Secretary of Education the equalized education property value and coefficient of dispersion for the prior year of every municipality of the State.
(c) If the Director of Property Valuation and Review certifies that a municipality has completed a townwide reappraisal, the common level of appraisal for that municipality shall be equal to its new grand list value divided by its most recent equalized grand list value, for purposes of determining education property tax rates. (Added 1997, No. 60, § 45, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 10, eff. Jan. 1, 1998; 2003, No. 76 (Adj. Sess.), § 9, eff. Feb. 17, 2004; 2005, No. 75, § 12; 2013, No. 92 (Adj. Sess.), § 287, eff. Feb. 14, 2014.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 135 - Education Property Tax › § 5408. Petition for redetermination

§ 5408. Petition for redetermination
(a) Not later than 35 days after mailing of a notice under section 5406 of this title, a municipality may petition the Director of Property Valuation and Review for a redetermination of the municipality’s equalized education property value and coefficient of dispersion. The petition shall be in writing and shall be signed by the chair of the legislative body of the municipality or designee.
(b)(1) Upon receipt of a petition for redetermination under subsection (a) of this section, the Director shall, after written notice, grant a hearing upon the petition to the aggrieved town.
(2) The Director shall thereafter notify the town and the Secretary of Education of his or her redetermination of the equalized education property value and coefficient of dispersion of the town or district, in the manner provided for notices of original determinations under section 5406 of this title.
(c)(1) A municipality, within 30 days after the Director’s redetermination, may appeal the redetermination to the Superior Court of the county in which the municipality is located. The Superior Court shall hear the matter de novo in the manner provided by Rule 74 of the Vermont Rules of Civil Procedure.
(2) An appeal from the decision of the Superior Court shall be to the Supreme Court under the Vermont Rules of Appellate Procedure. (Added 1997, No. 60, § 45, eff. Jan. 1, 1998; amended 1999, No. 49, § 52, eff. June 2, 1999; 2013, No. 92 (Adj. Sess.), § 288, eff. Feb. 14, 2014; 2013, No. 174 (Adj. Sess.), § 16, eff. June 4, 2014; 2018, No. 2 (Sp. Sess.), § 5.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 135 - Education Property Tax › § 5409. Duties of municipalities and administration

§ 5409. Duties of municipalities and administration
The following shall apply with regard to the statewide education tax imposed under this chapter:
(1) Late payments of the tax by a municipality to the State shall be assessed interest at a per diem rate of eight percent per annum of the amount due. If a payment is more than 90 days overdue, any State funds due the municipality shall be withheld.
(2) If by August 1 a municipality has failed to issue notices of assessment of the statewide education tax, or if the municipality fails for more than 90 days after the due date for any installment payment to enforce the tax in the municipality, then the Commissioner of Taxes shall either issue notices of assessment or collect the tax, or both, or bring appropriate court action to require the municipal officials to issue notices and collect the tax, as the Commissioner deems necessary.
(3) In any case of administration under subdivision (2) of this section by the Commissioner of Taxes of education property tax:
(A) Sections 3202, 3203, 5868, 5882–5887, and 5891–5895 of this title, as amended, shall apply in the same manner as to income tax.
(B) Persons aggrieved by decisions of the listers may appeal in the manner provided for property tax appeals in chapter 131 of this title, and the Commissioner of Taxes shall have all the powers described in chapter 133 of this title.
(C) The Commissioner may abate in whole or in part the statewide education taxes of a taxpayer who has been granted an abatement of municipal taxes under 24 V.S.A. § 1535.
(4) [Repealed.]
(5) In case of insufficient property tax payment by a taxpayer to a municipality, payments shall be allocated first to municipal property tax and next to statewide education tax. In case of insufficient payment by a taxpayer to the Department of Taxes, payments shall be allocated first to liabilities other than education taxes and next to education tax.
(6) In case of overpayment by a taxpayer who has an income tax liability under chapter 151 of this title and a homestead property tax liability, a refund of the overpayment, after accounting for any benefit amount allowed under chapter 154 of this title, shall be deemed to be a refund of income tax for purposes of debt setoff under chapter 151, subchapter 12 of this title.
(7) Notwithstanding section 435 of this title, the Commissioner shall deposit the revenue from taxes imposed under this chapter in the education fund.
(8) A municipality’s liability to the State for education taxes shall not be reduced by any early payment property tax discount or similar discount offered by the municipality. (Added 1997, No. 60, § 45, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 11, eff. Jan. 1, 1998; 1997, No. 71 (Adj. Sess.), § 75, eff. January 1, 1999; 1997, No. 156 (Adj. Sess.), § 50, eff. April 29, 1998; 2003, No. 68, § 21, eff. June 18, 2003; 2019, No. 14, § 78, eff. April 30, 2019; 2021, No. 105 (Adj. Sess.), § 530, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 135 - Education Property Tax › § 5411. Rules

§ 5411. Rules
The Commissioner of Taxes and the Director of Property Valuation and Review may each adopt formal or informal rules in order to carry out the provisions of this chapter. (Added 1997, No. 60, § 45, eff. Jan. 1, 1998.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 135 - Education Property Tax › § 5413. State appraisal and litigation assistance program

§ 5413. State appraisal and litigation assistance program
(a) A State appraisal and litigation assistance program shall be created within the Division of Property Valuation and Review of the Department of Taxes to assist municipalities with the valuation of complex commercial or other unique properties within a municipality’s jurisdiction and to assist with any appeals arising from those valuations. The Commissioner of Taxes may contract with one or more commercial appraisers to provide State appraisal and litigation assistance to municipalities under this section. The Commissioner may adopt rules to administer the provisions of this section.
(b) The Commissioner shall:
(1) determine the conditions for a property to be eligible for State assistance, including the grand list value or category of the property or other relevant factors as determined by the Commissioner; and
(2) provide a process by which a municipality may apply for assistance under this section for one or more properties.
(c) Any municipality assisted under this section shall be considered to have followed best practices pursuant to subdivision 5412(a)(1)(D) of this title. (Added 2021, No. 163 (Adj. Sess.), § 3, eff. July 1, 2023.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 151 - Income Taxes › § 5812. Income taxation of parties to a civil union

§ 5812. Income taxation of parties to a civil union
This chapter shall apply to parties to a civil union or civil marriage and surviving parties to a civil union or civil marriage as if federal income tax law recognized a civil union and civil marriage in the same manner as Vermont law. (Added 1999, No. 91 (Adj. Sess.), § 21; amended 2013, No. 73, § 19.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 151 - Income Taxes › § 5819. Inconsistent provisions

§ 5819. Inconsistent provisions
Notwithstanding any provision of the statutes of this State to the contrary, no individual, corporation, or other taxpayer, and no item of income, shall be exempt from taxation under this chapter unless the individual, corporation, other taxpayer, or item of income, as the case may be, is expressly exempted from taxation by this chapter. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1967, No. 121, § 2, eff. Jan. 1, 1968 for taxable years beginning on or after Jan. 1, 1968.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 151 - Income Taxes › § 5820. Purpose

§ 5820. Purpose
(a) This chapter is intended to conform the Vermont personal and corporate income taxes with the U.S. Internal Revenue Code, except as otherwise expressly provided, in order to simplify the taxpayer’s filing of returns, reduce the taxpayer’s accounting burdens, and facilitate the collection and administration of these taxes.
(b) It is intended that, for any taxable year, individuals, estates, and trusts shall be taxed upon only their Vermont income for that year, but that the rate at which the Vermont income of any taxpayer is taxed under this chapter shall reflect the taxpayer’s ability to pay as measured by his or her adjusted gross income for the taxable year. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1967, No. 121, § 3, eff. Jan. 1, 1968 for taxable years beginning on or after Jan. 1, 1968.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 151 - Income Taxes › § 5824. Adoption of federal income tax laws

§ 5824. Adoption of federal income tax laws
The statutes of the United States relating to the federal income tax, as in effect on December 31, 2022, but without regard to federal income tax rates under 26 U.S.C. § 1, are hereby adopted for the purpose of computing the tax liability under this chapter and shall continue in effect as adopted until amended, repealed, or replaced by act of the General Assembly. (Added 2001, No. 140 (Adj. Sess.), § 7, eff. June 21, 2002; 2001, No. 144 (Adj. Sess.), § 23, eff. June 21, 2002; amended 2003, No. 66, § 313; 2003, No. 152 (Adj. Sess.), § 24, eff. June 7, 2004; 2005, No. 14, § 13; 2005, No. 94 (Adj. Sess.), § 2, eff. March 8, 2006; 2007, No. 33, § 6, eff. May 18, 2007; 2007, No. 190 (Adj. Sess.), § 26; 2009, No. 1 (Sp. Sess.), § H.26, eff. June 2, 2009; 2009, No. 160 (Adj. Sess.), § 29, eff. June 4, 2010; 2011, No. 45, § 2, eff. May 24, 2011; 2011, No. 143 (Adj. Sess.), § 9, eff. May 15, 2012; 2013, No. 73, § 20; 2013, No. 174 (Adj. Sess.), § 5, eff. Jan. 1, 2014; 2015, No. 57, § 66, eff. Jan. 1, 2015; 2015, No. 134 (Adj. Sess.), § 11, eff. Jan. 1, 2015; 2017, No. 73, § 7, eff. Jan. 1, 2016; 2018, No. 11 (Sp. Sess.), § H.7, eff. Jan. 1, 2018; 2019, No. 51, § 5, eff. Jan. 1, 2019; 2019, No. 175 (Adj. Sess.), § 13, eff. Jan. 1, 2020; 2021, No. 9, § 23, eff. Jan. 1, 2021; 2021, No. 73, § 23, eff. March 31, 2021; 2021, No. 148 (Adj. Sess.), § 7, eff. January 1, 2022; 2023, No. 72, § 1, eff. January 1, 2023.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 151 - Income Taxes › § 5825. Credit for taxes paid to other states and provinces

§ 5825. Credit for taxes paid to other states and provinces
(a) A taxpayer of this State who was a resident individual, estate, or trust during any portion of a taxable year shall receive credit against the tax imposed, for that taxable year, by section 5822 of this title for income taxes imposed by, and paid to, another state or territory of the United States, the District of Columbia, or a province of Canada, upon the taxpayer’s income earned or received from sources within that state, territory, district, or province during that portion of that taxable year. In no case shall the credit allowed by this section exceed the portion of Vermont income tax, otherwise imposed by this chapter, attributable to the adjusted gross income earned or received from sources within such other state, territory, district, or province.
(b) For purposes of this section, when a taxpayer domiciled in another jurisdiction is deemed to be a resident of Vermont as provided by subdivision 5811(11)(A)(ii) of this title, income from intangibles not employed in a business, trade, or profession shall be deemed to be derived from sources within the jurisdiction of domicile. However, notwithstanding the provisions of this subsection, no credit will be allowed against the tax imposed unless the jurisdiction of domicile provides for a similar credit. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1981, No. 134 (Adj. Sess.), § 1, eff. April 2, 1982; 1991, No. 67, § 26, eff. June 19, 1991; 1991, No. 186 (Adj. Sess.), § 12; 1997, No. 50, § 16, eff. June 26, 1997; 2001, No. 140 (Adj. Sess.), § 8, eff. June 21, 2002.)