The Vermont Statutes Online
The Vermont Statutes Online does not include the actions of the 2024 session of the General Assembly. We expect them to be updated by November 1st.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Title 32: Taxation and Finance
Chapter 123: How, Where, and to Whom Property Is Taxed
- Subchapter 001: Subjects and Manner of Taxation
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§ 3601. Repealed.
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§ 3602. Manufacturing machinery
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§ 3602a. Facilities used in the generation, transmission, or distribution of electric power
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§ 3603. Construction equipment
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§ 3604. Mines and quarries
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§ 3605. Water rights
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§ 3606. Standing timber
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§ 3607. Orchard lands
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§ 3607a. Barns, silos, and other farm structures
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§ 3608. Buildings on leased land
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§ 3609. Perpetual or redeemable leases
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§ 3610. Taxation of perpetual leased lands
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§ 3611. Assessment against State easements for flood control projects
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§ 3612. Owner's improvements
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§ 3613. Appeal
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§ 3614. Property on federal land
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§§ 3615-3617. Repealed. 1979, No. 203 (Adj. Sess.), § 5, eff. May 7, 1980.
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§ 3617. Repealed. 1991, No. 203 (Adj. Sess.), § 1, eff. May 27, 1992.
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§ 3618. Business personal property
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§ 3619. Time-share projects
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§ 3620. Electric utility poles, lines, and fixtures
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§ 3621. Petroleum and natural gas infrastructure
- Subchapter 002: Where and to Whom Real Estate Taxed
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§ 3651. General rule
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§ 3652. Mortgagor deemed owner
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§ 3653. Unoccupied and owner unknown
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§ 3654. Undivided estate of deceased person
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§ 3655. Facilities not within town limits
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§§ 3656-3658. Repealed. 1997, No. 60, § 55.
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§§ 3657, 3658. Repealed. 1979, No. 203 (Adj. Sess.), § 5, eff. May 7, 1980.
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§ 3659. Municipal lands
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§ 3660. Repealed. 1997 (Adj. Sess.), No. 71, § 22, eff. Jan. 1, 1998.
- Subchapter 003: Where and to Whom Personal Property Taxed
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§ 3691. General rule
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§ 3692. Taxation of boats, outboard motors, and trailer coaches
- Subchapter 004: State Payment in Lieu of Property Taxes
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§ 3701. Definitions
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§ 3702. Payment of grants authorized
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§ 3703. Grant formula
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§ 3704. Determination of assessed values; appeal
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§ 3705. Adjusted municipal grand list and adjusted municipal tax rate
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§ 3706. Payment to municipalities
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§ 3707. Rules
- Subchapter 004A: Agency of Natural Resources Land
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§ 3708. Payments in lieu of taxes for lands held by the Agency of Natural Resources
- Subchapter 004B: Pilot Special Fund
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§ 3709. PILOT Special Fund