The Vermont Statutes Online

Title 32: Taxation and Finance

Chapter 123: How, Where, and to Whom Property Is Taxed

• Subchapter 001: SUBJECTS AND MANNER OF TAXATION
•    § 3601. Repealed.

•    § 3602. Manufacturing machinery

•    § 3602a. Facilities used in the generation, transmission, or distribution of electric power

•    § 3602b. Communications property [Effective July 1, 2025]

•    § 3603. Construction equipment

•    § 3604. Mines and quarries

•    § 3605. Water rights

•    § 3606. Standing timber

•    § 3607. Orchard lands

•    § 3607a. Barns, silos, and other farm structures

•    § 3608. Buildings on leased land

•    § 3609. Perpetual or redeemable leases

•    § 3610. Taxation of perpetual leased lands

•    § 3611. Assessment against State easements for flood control projects

•    § 3612. Owner's improvements

•    § 3613. Appeal

•    § 3614. Property on federal land

•    §§ 3615-3617. Repealed. 1979, No. 203 (Adj. Sess.), § 5, eff. May 7, 1980.

•    § 3617. Repealed. 1991, No. 203 (Adj. Sess.), § 1, eff. May 27, 1992.

•    § 3618. Business personal property

•    § 3619. Time-share projects

•    § 3620. Electric utility poles, lines, and fixtures

•    § 3621. Petroleum and natural gas infrastructure

• Subchapter 002: WHERE AND TO WHOM REAL ESTATE TAXED
•    § 3651. General rule

•    § 3652. Mortgagor deemed owner

•    § 3653. Unoccupied and owner unknown

•    § 3654. Undivided estate of deceased person

•    § 3655. Facilities not within town limits

•    §§ 3656-3658. Repealed. 1997, No. 60, § 55.

•    §§ 3657, 3658. Repealed. 1979, No. 203 (Adj. Sess.), § 5, eff. May 7, 1980.

•    § 3659. Municipal lands [Effective July 1, 2025; see also 32 V.S.A. § 3659 effective until July 1, 2025 set out above]

•    § 3659. Municipal lands [Effective until July 1, 2025; see also 32 V.S.A. § 3659 effective July 1, 2025 set out below]

•    § 3660. Repealed. 1997 (Adj. Sess.), No. 71, § 22, eff. Jan. 1, 1998.

• Subchapter 003: WHERE AND TO WHOM PERSONAL PROPERTY TAXED
•    § 3691. General rule

•    § 3692. Taxation of boats, outboard motors, and trailer coaches

• Subchapter 004: STATE PAYMENT IN LIEU OF PROPERTY TAXES
•    § 3701. Definitions

•    § 3702. Payment of grants authorized

•    § 3703. Grant formula

•    § 3704. Determination of assessed values; appeal

•    § 3705. Adjusted municipal grand list and adjusted municipal tax rate

•    § 3706. Payment to municipalities

•    § 3707. Rules

• Subchapter 004A: AGENCY OF NATURAL RESOURCES LAND
•    § 3708. Payments in lieu of taxes for lands held by the Agency of Natural Resources

• Subchapter 004B: PILOT SPECIAL FUND
•    § 3709. PILOT Special Fund

Full Text of Chapter