§ 6061. Definitions [Effective until contingency met; see also 32 V.S.A. chapter 154 effective
July 1, 2028 if contingency met, set out below]
As used in this chapter unless the context requires otherwise:
(1) “Property tax credit” means a credit of the prior tax year’s statewide or municipal
property tax liability or a homestead owner credit, as authorized under section 6066 of this title, as the context requires.
(2) [Repealed.]
(3)(A) “Household” means, for any individual and for any taxable year, the individual and
such other persons as resided with the individual in the principal dwelling at any
time during the taxable year.
(B) The following shall not be considered members of the household:
(i) a person who is not related to any member of the household and who is residing in
the household under a written homesharing agreement pursuant to a nonprofit homesharing
program;
(ii) a person residing in the household who was granted humanitarian parole to enter the
United States pursuant to 8 U.S.C. § 1182(d)(5), who is seeking or has been granted asylum pursuant to 8 U.S.C. § 1158, or who qualifies as a refugee pursuant to 8 U.S.C. § 1101(a)(42), provided the person is not eligible under the laws of the United States to apply
for adjustment of status to lawful permanent resident; or
(iii) a person residing in a household who is hired as a bona fide employee to provide personal
care to a member of the household and who is not related to the person for whom the
care is provided.
(4)(A) “Household income” means modified adjusted gross income, but not less than zero, received
in a calendar year by:
(i) all persons of a household while members of that household; and
(ii) the spouse of the claimant who is not a member of that household and who is not legally
separated from the claimant in the taxable year as defined in subdivision (9) of this
section, unless the spouse is at least 62 years of age and has moved to a nursing
home or other care facility with no reasonable prospect of returning to the homestead.
(B) “Household income” does not mean:
(i) the modified adjusted gross income of the spouse or former spouse of the claimant
for any period that the spouse or former spouse is not a member of the household,
if the claimant is legally separated or divorced from the spouse in the taxable year
as defined in subdivision (9) of this section; or
(ii) the modified adjusted gross income of the spouse of the claimant, if the spouse is
subject to a protection order as defined in 15 V.S.A. § 1101(5) that is in effect at the time the claimant reports household income to the Department
of Taxes.
(5) “Modified adjusted gross income” means “federal adjusted gross income”:
(A) Before the deduction of any trade or business loss from a sole proprietorship, loss
from a partnership, loss from a limited liability company or “subchapter S” corporation,
loss from a rental property, or capital loss, except that in the case of a business
that sells a business property with respect to which it is required, under the Internal
Revenue Code, to report a capital gain, a business loss incurred in the same tax year
with respect to the same business may be netted against such capital gain, and except
that a business loss from a sole proprietorship may be netted against a business gain
from a sole proprietorship, as long as the loss and the gain are incurred in the same
tax year with respect to different business.
(B) With the addition of the following, to the extent not included in adjusted gross income:
alimony, support money other than gifts, gifts received by the household in excess
of a total of $6,500.00 in cash or cash-equivalents, cash public assistance and relief
(not including relief granted under this subchapter), cost of living allowances paid
to federal employees, allowances received by dependents of servicemen and women, the
portion of Roth IRA distributions representing investment earnings and not included
in adjusted gross income, railroad retirement benefits, payments received under the
federal Social Security Act, all benefits under Veterans’ Acts, federal pension, and
annuity benefits not included in adjusted gross income, nontaxable interest received
from the state or federal government or any of its instrumentalities, workers’ compensation,
the gross amount of “loss of time” insurance, and the amount of capital gains excluded
from adjusted gross income, less the net employment and self-employment taxes withheld
from or paid by the individual (exclusive of any amounts deducted to arrive at adjusted
gross income or deducted on account of excess payment of employment taxes) on account
of income included under this section, less any amounts paid as child support money
if substantiated by receipts or other evidence that the Commissioner may require.
(C) Without the inclusion of: any gifts from nongovernmental sources other than those
described in subdivision (B) of this subdivision (5), surplus food or other relief
in kind supplied by a governmental agency, or the first $6,500.00 of income earned
by a full-time student who qualifies as a dependent of the claimant under the federal
Internal Revenue Code, the first $6,500.00 of income received by a person who qualifies
as a dependent of the claimant under the Internal Revenue Code and who is the claimant’s
parent or adult child with a disability, any income attributable to cancellation of
debt, or payments made by the State pursuant to 33 V.S.A. chapters 49 and 55 for foster care, or payments made by the State or an agency designated in 18 V.S.A. § 8907 for adult foster care or to a family for the support of a person who is eligible
and who has a developmental disability. If the Commissioner determines, upon application
by the claimant, that a person resides with a claimant who has a disability or was
at least 62 years of age as of the end of the year preceding the claim, for the primary
purpose of providing attendant care services as defined in 33 V.S.A. § 6321 or homemaker or companionship services, with or without compensation, which allow
the claimant to remain in his or her home or avoid institutionalization, the Commissioner
shall exclude that person’s modified adjusted gross income from the claimant’s household
income. The Commissioner may require that a certificate in a form satisfactory to
him or her be submitted that supports the claim.
(D) Without the inclusion of adjustments to total income except certain business expenses
of reservists, one-half of self-employment tax paid, alimony paid, deductions for
tuition and fees, health insurance costs of self-employed individuals, and health
savings account deductions.
(E) With the addition of an asset adjustment of 1 times the sum of interest and dividend
income included in household income above $10,000.00 for claimants under age 65, regardless
of whether that dividend or interest income is included in federal adjusted gross
income.
(6) “Property tax” means the amount of ad valorem taxes, exclusive of special assessments,
interest, penalties, and charges for service, assessed on real property in this State
used as the claimant’s housesite, or that would have been assessed if the homestead
had been properly declared at the time of assessment.
(7)(A) “Allocable rent” means, for any housesite and for any taxable year, 21 percent of
the gross rent.
(B) “Gross rent” means the rent actually paid during the taxable year by the claimant
solely for the right of occupancy of the housesite during the taxable year.
(C) “Fair market rent” means the monthly fair market rent for the area in which the claimant
resides as determined by the U.S. Department of Housing and Urban Development pursuant
to 42 U.S.C. § 1437f as of June 30 of the taxable year multiplied by 12, provided that for claimants who
reside in Franklin or Grand Isle county, “fair market rent” means the average of the
fair market rents for the State as determined by the U.S. Department of Housing and
Urban Development.
(8) “Annual tax levy” means the property taxes levied on property taxable on April 1 and
without regard to the year in which those taxes are due or paid.
(9) “Taxable year” means the calendar year preceding the year in which the claim is filed.
(10) [Repealed.]
(11) “Housesite” means that portion of a homestead, as defined under subdivision 5401(7) of this title but not under subdivision 5401(7)(G) of this title, that includes as much of the land owned by the claimant surrounding the dwelling
as is reasonably necessary for use of the dwelling as a home, but in no event more
than two acres per dwelling unit, and, in the case of multiple dwelling units, not
more than two acres per dwelling unit up to a maximum of 10 acres per parcel.
(12) “Claim year” means the year in which a claim is filed under this chapter.
(13) “Homestead” means a homestead as defined under subdivision 5401(7) of this title, but not under subdivision 5401(7)(G) of this title, and declared on or before October 15 in accordance with section 5410 of this title.
(14) “Statewide education tax rate” means the homestead education property tax rate multiplied
by the municipality’s education spending adjustment under subdivision 5402(a)(2) of this title and used to calculate taxes assessed in the municipal fiscal year that began in the
taxable year.
(15) “Adjusted property tax” means the amount of education and municipal property taxes
on the homestead parcel after reduction for any property tax credit under section
6066a of this chapter.
(16) “Unadjusted property tax” means the amount of education and municipal property taxes
on the homestead parcel before any reduction for a property tax credit under section
6066a of this chapter.
(17) “Equalized value of the housesite in the taxable year” means the value of the housesite
on the grand list for April 1 of the taxable year, divided by the number resulting
from dividing the municipality’s common level of appraisal of the taxable year by
the statewide adjustment of the taxable year as defined in subdivision 5401(17) of this title.
(18) Notwithstanding subdivisions (4) and (5) of this section, for the purposes of the
renter credit, “income” means federal adjusted gross income increased by the following:
(A) trade or business loss from a sole proprietorship, loss from a partnership, loss from
a limited liability company or “subchapter S” corporation, loss from a rental property,
capital loss, loss from an estate or trust, loss from a real estate mortgage investment
conduit, farm rental loss, any loss associated with the sale of business property,
and farm losses included in adjusted gross income;
(B) exempt interest received or accrued during the taxable year;
(C) 75 percent of the portion of Social Security benefits as defined under 26 U.S.C. § 86(d) that is excluded from gross income under 26 U.S.C. § 86 for the taxable year; and
(D) to the extent excluded from federal adjusted gross income, educator expenses; certain
business expenses of reservists, performing artists, and fee-basis government officials;
health savings account deductions; moving expenses for members of the U.S. Armed Forces;
the deductible part of self-employment tax; self-employed SEP, SIMPLE, and qualified
plan deductions; self-employed health insurance deductions; the penalty for early
withdrawal of savings; alimony paid; certain IRA retirement savings deductions; student
loan interest deductions; and tuition and fees deductions.
(19) “Extremely low-income limit” means the limit as determined by the U.S. Department
of Housing and Urban Development pursuant to 42 U.S.C. § 1437a as of June 30 of the taxable year, provided that for claimants who reside in Franklin
or Grand Isle county, “extremely low-income limit” means the average of the extremely
low-income limits for the State as determined by the U.S. Department of Housing and
Urban Development.
(20) “Very low-income limit” means an amount of income 1.3 times the amount of the income
limit for very low-income families as determined by the U.S. Department of Housing
and Urban Development pursuant to 42 U.S.C. § 1437a as of June 30 of the taxable year, provided that for claimants who reside in Franklin
or Grand Isle County, “very low-income limit” means 1.3 times the average of the very
low-income limits for the State as determined by the U.S. Department of Housing and
Urban Development. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 15, eff. Jan. 1, 1998; 1999, No. 49, §§ 9, 15, eff. June 2, 1999; 2001, No. 63, § 163b; 2001, No. 144 (Adj. Sess.), § 15, eff. June 21, 2002; 2003, No. 68, §§ 8, 9, eff. June 18, 2003; 2003, No. 68, § 7, eff. July 1, 2004; 2003, No. 76 (Adj. Sess.), §§ 4, 15, 16, eff. Feb. 17, 2004; 2005, No. 38, § 7, eff. Jan. 1, 2006; 2005, No. 38, § 12, eff. June 2, 2005; 2005, No. 38, § 18; 2005, No. 94 (Adj. Sess.), § 7, eff. March 8, 2006; 2005, No. 185 (Adj. Sess.), §§ 1, 7, 13; 2007, No. 33, § 9, eff. May 18, 2007; 2007, No. 37, § 3; 2007, No. 65, § 292, eff. June 4, 2007; 2009, No. 160 (Adj. Sess.), §§ 23, 24, 51; 2011, No. 45, § 13, eff. Jan. 1, 2012; 2011, No. 143 (Adj. Sess.), §§ 10, 26, 31a, eff. Jan. 1, 2013; 2013, No. 96 (Adj. Sess.), § 197; 2015, No. 134 (Adj. Sess.), § 16, eff. May 25, 2016; 2019, No. 51, §§ 23, 30; 2019, No. 160 (Adj. Sess.), § 1, eff. Jan. 1, 2021; 2021, No. 96 (Adj. Sess.), § 1, eff. January 1, 2021; 2021, No. 105 (Adj. Sess.), § 552, eff. July 1, 2022; 2023, No. 144 (Adj. Sess.), § 5, eff. June 3, 2024; 2025, No. 24, § 2, eff. July 1, 2025.)
§ 6061. Definitions [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter
154 effective until contingency met, set out above]
As used in this chapter:
(1) “Municipal property tax credit” means a credit of the prior tax year’s municipal property
tax liability as authorized under subdivision 6066(a)(2) of this chapter.
(2) [Repealed.]
(3)(A) “Household” means, for any individual and for any taxable year, the individual and
such other persons as resided with the individual in the principal dwelling at any
time during the taxable year.
(B) The following shall not be considered members of the household:
(i) a person who is not related to any member of the household and who is residing in
the household under a written homesharing agreement pursuant to a nonprofit homesharing
program;
(ii) a person residing in the household who was granted humanitarian parole to enter the
United States pursuant to 8 U.S.C. § 1182(d)(5), who is seeking or has been granted asylum pursuant to 8 U.S.C. § 1158, or who qualifies as a refugee pursuant to 8 U.S.C. § 1101(a)(42), provided the person is not eligible under the laws of the United States to apply
for adjustment of status to lawful permanent resident; or
(iii) a person residing in a household who is hired as a bona fide employee to provide personal
care to a member of the household and who is not related to the person for whom the
care is provided.
(4)(A) “Household income” means modified adjusted gross income, but not less than zero, received
in a calendar year by:
(i) all persons of a household while members of that household; and
(ii) the spouse of the claimant who is not a member of that household and who is not legally
separated from the claimant in the taxable year as defined in subdivision (9) of this
section, unless the spouse is at least 62 years of age and has moved to a nursing
home or other care facility with no reasonable prospect of returning to the homestead.
(B) “Household income” does not mean:
(i) the modified adjusted gross income of the spouse or former spouse of the claimant
for any period that the spouse or former spouse is not a member of the household,
if the claimant is legally separated or divorced from the spouse in the taxable year
as defined in subdivision (9) of this section; or
(ii) the modified adjusted gross income of the spouse of the claimant, if the spouse is
subject to a protection order as defined in 15 V.S.A. § 1101(5) that is in effect at the time the claimant reports household income to the Department
of Taxes.
(5) “Modified adjusted gross income” means “federal adjusted gross income”:
(A) Before the deduction of any trade or business loss from a sole proprietorship, loss
from a partnership, loss from a limited liability company or “subchapter S” corporation,
loss from a rental property, or capital loss, except that in the case of a business
that sells a business property with respect to which it is required, under the Internal
Revenue Code, to report a capital gain, a business loss incurred in the same tax year
with respect to the same business may be netted against such capital gain, and except
that a business loss from a sole proprietorship may be netted against a business gain
from a sole proprietorship, as long as the loss and the gain are incurred in the same
tax year with respect to different business.
(B) With the addition of the following, to the extent not included in adjusted gross income:
alimony, support money other than gifts, gifts received by the household in excess
of a total of $6,500.00 in cash or cash-equivalents, cash public assistance and relief
(not including relief granted under this subchapter), cost of living allowances paid
to federal employees, allowances received by dependents of servicemen and women, the
portion of Roth IRA distributions representing investment earnings and not included
in adjusted gross income, railroad retirement benefits, payments received under the
federal Social Security Act, all benefits under Veterans’ Acts, federal pension, and
annuity benefits not included in adjusted gross income, nontaxable interest received
from the state or federal government or any of its instrumentalities, workers’ compensation,
the gross amount of “loss of time” insurance, and the amount of capital gains excluded
from adjusted gross income, less the net employment and self-employment taxes withheld
from or paid by the individual (exclusive of any amounts deducted to arrive at adjusted
gross income or deducted on account of excess payment of employment taxes) on account
of income included under this section, less any amounts paid as child support money
if substantiated by receipts or other evidence that the Commissioner may require.
(C) Without the inclusion of: any gifts from nongovernmental sources other than those
described in subdivision (B) of this subdivision (5), surplus food or other relief
in kind supplied by a governmental agency, or the first $6,500.00 of income earned
by a full-time student who qualifies as a dependent of the claimant under the federal
Internal Revenue Code, the first $6,500.00 of income received by a person who qualifies
as a dependent of the claimant under the Internal Revenue Code and who is the claimant’s
parent or adult child with a disability, any income attributable to cancellation of
debt, or payments made by the State pursuant to 33 V.S.A. chapters 49 and 55 for foster care, or payments made by the State or an agency designated in 18 V.S.A. § 8907 for adult foster care or to a family for the support of a person who is eligible
and who has a developmental disability. If the Commissioner determines, upon application
by the claimant, that a person resides with a claimant who has a disability or was
at least 62 years of age as of the end of the year preceding the claim, for the primary
purpose of providing attendant care services as defined in 33 V.S.A. § 6321 or homemaker or companionship services, with or without compensation, which allow
the claimant to remain in his or her home or avoid institutionalization, the Commissioner
shall exclude that person’s modified adjusted gross income from the claimant’s household
income. The Commissioner may require that a certificate in a form satisfactory to
him or her be submitted that supports the claim.
(D) Without the inclusion of adjustments to total income except certain business expenses
of reservists, one-half of self-employment tax paid, alimony paid, deductions for
tuition and fees, health insurance costs of self-employed individuals, and health
savings account deductions.
(E) With the addition of an asset adjustment of 1 times the sum of interest and dividend
income included in household income above $10,000.00 for claimants under age 65, regardless
of whether that dividend or interest income is included in federal adjusted gross
income.
(6) “Property tax” means the amount of ad valorem taxes, exclusive of special assessments,
interest, penalties, and charges for service, assessed on real property in this State
used as the claimant’s housesite, or that would have been assessed if the homestead
had been properly declared at the time of assessment.
(7)(A) “Allocable rent” means, for any housesite and for any taxable year, 21 percent of
the gross rent.
(B) “Gross rent” means the rent actually paid during the taxable year by the claimant
solely for the right of occupancy of the housesite during the taxable year.
(C) “Fair market rent” means the monthly fair market rent for the area in which the claimant
resides as determined by the U.S. Department of Housing and Urban Development pursuant
to 42 U.S.C. § 1437f as of June 30 of the taxable year multiplied by 12, provided that for claimants who
reside in Franklin or Grand Isle county, “fair market rent” means the average of the
fair market rents for the State as determined by the U.S. Department of Housing and
Urban Development.
(8) [Repealed.]
(9) “Taxable year” means the calendar year preceding the year in which the claim is filed.
(10) [Repealed.]
(11) “Housesite” means that portion of a homestead, as defined under subdivision 5401(7) of this title but not under subdivision 5401(7)(G) of this title, that includes as much of the land owned by the claimant surrounding the dwelling
as is reasonably necessary for use of the dwelling as a home, but in no event more
than two acres per dwelling unit, and, in the case of multiple dwelling units, not
more than two acres per dwelling unit up to a maximum of 10 acres per parcel.
(12) “Claim year” means the year in which a claim is filed under this chapter.
(13) “Homestead” means a homestead as defined under subdivision 5401(7) of this title, but not under subdivision 5401(7)(G) of this title, and declared on or before October 15 in accordance with section 5410 of this title.
(14) [Repealed.]
(15) “Adjusted property tax” means the amount of education and municipal property taxes
on the homestead parcel after reduction for any property tax credit under section
6066a of this chapter.
(16) “Unadjusted property tax” means the amount of education and municipal property taxes
on the homestead parcel before any reduction for a property tax credit under section
6066a of this chapter.
(17) “Equalized value of the housesite in the taxable year” means the value of the housesite
on the grand list for April 1 of the taxable year, divided by the number resulting
from dividing the municipality’s common level of appraisal of the taxable year by
the statewide adjustment of the taxable year as defined in subdivision 5401(17) of this title.
(18) Notwithstanding subdivisions (4) and (5) of this section, for the purposes of the
renter credit, “income” means federal adjusted gross income increased by the following:
(A) trade or business loss from a sole proprietorship, loss from a partnership, loss from
a limited liability company or “subchapter S” corporation, loss from a rental property,
capital loss, loss from an estate or trust, loss from a real estate mortgage investment
conduit, farm rental loss, any loss associated with the sale of business property,
and farm losses included in adjusted gross income;
(B) exempt interest received or accrued during the taxable year;
(C) 75 percent of the portion of Social Security benefits as defined under 26 U.S.C. § 86(d) that is excluded from gross income under 26 U.S.C. § 86 for the taxable year; and
(D) to the extent excluded from federal adjusted gross income, educator expenses; certain
business expenses of reservists, performing artists, and fee-basis government officials;
health savings account deductions; moving expenses for members of the U.S. Armed Forces;
the deductible part of self-employment tax; self-employed SEP, SIMPLE, and qualified
plan deductions; self-employed health insurance deductions; the penalty for early
withdrawal of savings; alimony paid; certain IRA retirement savings deductions; student
loan interest deductions; and tuition and fees deductions.
(19) “Extremely low-income limit” means the limit as determined by the U.S. Department
of Housing and Urban Development pursuant to 42 U.S.C. § 1437a as of June 30 of the taxable year, provided that for claimants who reside in Franklin
or Grand Isle County, “extremely low-income limit” means the average of the extremely
low-income limits for the State as determined by the U.S. Department of Housing and
Urban Development.
(20) “Very low-income limit” means an amount of income 1.3 times the amount of the income
limit for very low-income families as determined by the U.S. Department of Housing
and Urban Development pursuant to 42 U.S.C. § 1437a as of June 30 of the taxable year, provided that for claimants who reside in Franklin
or Grand Isle County, “very low-income limit” means 1.3 times the average of the very
low-income limits for the State as determined by the U.S. Department of Housing and
Urban Development.
(21) “Homestead property tax exemption” means a reduction in the amount of housesite value
subject to the statewide education tax and the supplemental district spending tax
in the claim year as authorized under sections 6066 and 6066a of this chapter. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 15, eff. Jan. 1, 1998; 1999, No. 49, §§ 9, 15, eff. June 2, 1999; 2001, No. 63, § 163b; 2001, No. 144 (Adj. Sess.), § 15, eff. June 21, 2002; 2003, No. 68, §§ 8, 9, eff. June 18, 2003; 2003, No. 68, § 7, eff. July 1, 2004; 2003, No. 76 (Adj. Sess.), §§ 4, 15, 16, eff. Feb. 17, 2004; 2005, No. 38, § 7, eff. Jan. 1, 2006; 2005, No. 38, § 12, eff. June 2, 2005; 2005, No. 38, § 18; 2005, No. 94 (Adj. Sess.), § 7, eff. March 8, 2006; 2005, No. 185 (Adj. Sess.), §§ 1, 7, 13; 2007, No. 33, § 9, eff. May 18, 2007; 2007, No. 37, § 3; 2007, No. 65, § 292, eff. June 4, 2007; 2009, No. 160 (Adj. Sess.), §§ 23, 24, 51; 2011, No. 45, § 13, eff. Jan. 1, 2012; 2011, No. 143 (Adj. Sess.), §§ 10, 26, 31a, eff. Jan. 1, 2013; 2013, No. 96 (Adj. Sess.), § 197; 2015, No. 134 (Adj. Sess.), § 16, eff. May 25, 2016; 2019, No. 51, §§ 23, 30; 2019, No. 160 (Adj. Sess.), § 1, eff. Jan. 1, 2021; 2021, No. 96 (Adj. Sess.), § 1, eff. January 1, 2021; 2021, No. 105 (Adj. Sess.), § 552, eff. July 1, 2022; 2023, No. 144 (Adj. Sess.), § 5, eff. June 3, 2024; 2025, No. 24, § 2, eff. July 1, 2025; 2025, No. 73, § 52, contingently eff. July 1, 2028.)
§ 6062. Number and identity of claimants; apportionment [Effective July 1, 2028 if contingency
met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above]
(a) In the case of a renter credit claim, the claimant shall have rented property for
the right of occupancy during at least six calendar months, which need not be consecutive,
in the taxable year to be eligible for a credit under this chapter. More than one
renter credit claimant per household per year may be entitled to relief under this
chapter.
(b) Only one property tax credit claimant per household per year shall be entitled to
relief under this chapter.
(c) When a homestead is owned by two or more persons as joint tenants, tenants by the
entirety, or tenants in common and one or more of these persons are not members of
the claimant’s household, the property tax is the same proportion of the property
tax levied on that homestead as the proportion of ownership of the homestead by the
claimant and members of the claimant’s household; provided, however, that:
(1) the property tax of a claimant who is 62 years of age or older is the same proportion
of the property tax levied on that homestead as the proportion of ownership of the
homestead by the claimant, members of the claimant’s household, and the claimant’s
descendants, and the claimant’s siblings or spouse who have moved on an indefinite
basis from the homestead to a residential care or nursing home and who claim no rebate
or credit for such year under this chapter;
(2) the property tax of a claimant who is a joint tenant or tenant by the entirety with,
and legally separated from, a spouse who is not a member of the household is the tax
on the housesite for which the claimant is responsible pursuant to a court-approved
settlement agreement;
(3) the property tax of a claimant who is a joint tenant with a former spouse and who
has possession of the homestead pursuant to the joint owners’ final divorce decree
is the property tax for which the claimant is responsible under the joint owners’
final divorce decree or any modifying orders; and
(4) if the homestead is a portion of a duplex and all owners of the duplex occupy some
portion of the building as their principal residence, the property tax of the claimant
shall be that percentage of the total property tax equal to the ratio of the claimant’s
principal residence value to the total duplex building value.
(d) Whenever a housesite is an integral part of a larger unit such as a farm or a multi-purpose
or multi-dwelling building, property taxes paid shall be that percentage of the total
property tax as the value of the housesite is to the total value. Upon a claimant’s
request, the listers shall certify to the claimant the value of the claimant’s homestead
and housesite.
(e) A dwelling owned by a trust is not the homestead of the beneficiary unless the claimant
is the sole beneficiary of the trust, and:
(1) the claimant or the claimant’s spouse was the grantor of the trust, and the trust
is revocable or became irrevocable solely by reason of the grantor’s death; or
(2) the claimant is the parent, grandparent, child, grandchild, or sibling of the grantor,
the claimant is mentally disabled or severely physically disabled, and the grantor’s
modified adjusted gross income is included in the household income calculation. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1999, No. 49, § 14, eff. June 2, 1999; 1999, No. 159 (Adj. Sess.), § 35; 2001, No. 144 (Adj. Sess.), § 16, eff. June 21, 2002; 2003, No. 76 (Adj. Sess.), § 17, eff. Feb. 17, 2004; 2005, No. 38, § 15; 2009, No. 160 (Adj. Sess.), § 27; 2019, No. 160 (Adj. Sess.), § 2, eff. Jan. 1, 2021; 2025, No. 73, § 52, contingently eff. July 1, 2028.)
§ 6062. Number and identity of claimants; apportionment [Effective until contingency met;
see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out
below]
(a) In the case of a renter credit claim, the claimant shall have rented property for
the right of occupancy during at least six calendar months, which need not be consecutive,
in the taxable year to be eligible for a credit under this chapter. More than one
renter credit claimant per household per year may be entitled to relief under this
chapter.
(b) Only one property tax credit claimant per household per year shall be entitled to
relief under this chapter.
(c) When a homestead is owned by two or more persons as joint tenants, tenants by the
entirety, or tenants in common and one or more of these persons are not members of
the claimant’s household, the property tax is the same proportion of the property
tax levied on that homestead as the proportion of ownership of the homestead by the
claimant and members of the claimant’s household; provided, however, that:
(1) the property tax of a claimant who is 62 years of age or older is the same proportion
of the property tax levied on that homestead as the proportion of ownership of the
homestead by the claimant, members of the claimant’s household, and the claimant’s
descendants, and the claimant’s siblings or spouse who have moved on an indefinite
basis from the homestead to a residential care or nursing home and who claim no rebate
or credit for such year under this chapter;
(2) the property tax of a claimant who is a joint tenant or tenant by the entirety with,
and legally separated from, a spouse who is not a member of the household is the tax
on the housesite for which the claimant is responsible pursuant to a court-approved
settlement agreement;
(3) the property tax of a claimant who is a joint tenant with a former spouse and who
has possession of the homestead pursuant to the joint owners’ final divorce decree
is the property tax for which the claimant is responsible under the joint owners’
final divorce decree or any modifying orders; and
(4) if the homestead is a portion of a duplex and all owners of the duplex occupy some
portion of the building as their principal residence, the property tax of the claimant
shall be that percentage of the total property tax equal to the ratio of the claimant’s
principal residence value to the total duplex building value.
(d) Whenever a housesite is an integral part of a larger unit such as a farm or a multi-purpose
or multi-dwelling building, property taxes paid shall be that percentage of the total
property tax as the value of the housesite is to the total value. Upon a claimant’s
request, the listers shall certify to the claimant the value of his or her homestead
and housesite.
(e) A dwelling owned by a trust is not the homestead of the beneficiary unless the claimant
is the sole beneficiary of the trust, and:
(1) the claimant or the claimant’s spouse was the grantor of the trust, and the trust
is revocable or became irrevocable solely by reason of the grantor’s death; or
(2) the claimant is the parent, grandparent, child, grandchild, or sibling of the grantor,
the claimant is mentally disabled or severely physically disabled, and the grantor’s
modified adjusted gross income is included in the household income calculation. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1999, No. 49, § 14, eff. June 2, 1999; 1999, No. 159 (Adj. Sess.), § 35; 2001, No. 144 (Adj. Sess.), § 16, eff. June 21, 2002; 2003, No. 76 (Adj. Sess.), § 17, eff. Feb. 17, 2004; 2005, No. 38, § 15; 2009, No. 160 (Adj. Sess.), § 27; 2019, No. 160 (Adj. Sess.), § 2, eff. Jan. 1, 2021.)
§ 6063. Claim as personal; credit amount at time of transfer [Effective until contingency
met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set
out below]
(a) The right to file a claim under this chapter is personal to the claimant and shall
not survive his or her death, but the right may be exercised on behalf of a claimant
by his or her legal guardian or attorney-in-fact. When a claimant dies after having
filed a timely claim, the property tax credit amount shall be credited to the homestead
property tax liability of the claimant’s estate as provided in section 6066a of this title.
(b) In case of sale or transfer of a residence, any property tax credit amounts related
to that residence shall be allocated to the seller at closing unless the parties otherwise
agree. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2003, No. 70 (Adj. Sess.), § 46, eff. March 1, 2004; 2007, No. 65, § 293, eff. June 4, 2007; 2007, No. 81, § 8; 2007, No. 190 (Adj. Sess.), § 17, eff. June 6, 2008.)
§ 6063. Claim as personal; credit and exemption amount at time of transfer [Effective July
1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency
met, set out above]
(a) The right to file a claim under this chapter is personal to the claimant and shall
not survive the claimant’s death, but the right may be exercised on behalf of a claimant
by the claimant’s legal guardian or attorney-in-fact. When a claimant dies after having
filed a timely claim, the municipal property tax credit and the homestead exemption
amount shall be applied to the property tax liability of the claimant’s estate as
provided in section 6066a of this title.
(b) In case of sale or transfer of a residence after April 1 of the claim year:
(1) any municipal property tax credit amount related to that residence shall be allocated
to the transferor at closing unless the parties otherwise agree;
(2) any homestead property tax exemption related to that residence based on the transferor’s
household income under subdivision 6066(a)(1) of this chapter shall cease to be in
effect upon transfer; and
(3) a transferee who is eligible to declare the residence as a homestead but for the requirement
to own the residence on April 1 of the claim year shall, notwithstanding subdivision
5401(7) and subsection 5410(b) of this title, be eligible to apply for a homestead property tax exemption in the claim year when
the transfer occurs by filing with the Commissioner of Taxes a homestead declaration
pursuant to section 5410 of this title and a claim for exemption on or before the due date prescribed under section 6068
of this chapter. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2003, No. 70 (Adj. Sess.), § 46, eff. March 1, 2004; 2007, No. 65, § 293, eff. June 4, 2007; 2007, No. 81, § 8; 2007, No. 190 (Adj. Sess.), § 17, eff. June 6, 2008; 2025, No. 73, § 52, contingently eff. July 1, 2028.)
§ 6064. Claim applied against outstanding liabilities
The amount of any property tax credit resulting under this chapter may be applied
by the Commissioner, beginning July 1 of the calendar year in which the claim is filed,
against any State tax liability outstanding against the claimant. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2005, No. 185 (Adj. Sess.), § 22.)
§ 6064. Claim applied against outstanding liabilities
The amount of any property tax credit resulting under this chapter may be applied
by the Commissioner, beginning July 1 of the calendar year in which the claim is filed,
against any State tax liability outstanding against the claimant. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2005, No. 185 (Adj. Sess.), § 22.)
§ 6065. Forms; tables; notices [Effective until contingency met; see also 32 V.S.A. chapter
154 effective July 1, 2028 if contingency met, set out below]
(a) In administering this chapter, the Commissioner shall provide suitable claim forms
with tables of allowable claims, instructions, and worksheets for claiming a homestead
property tax credit.
(b) Prior to June 1, the Commissioner shall also prepare and supply to each town in the
State notices describing the homestead property tax credit for inclusion in property
tax bills. The notice shall be in simple, plain language and shall explain how to
file for a property tax credit, where to find assistance filing for a credit, and
any other related information as determined by the Commissioner. The notice shall
direct taxpayers to a resource where they can find versions of the notice translated
into the five most common non-English languages in the State. A town shall include
such notice in each tax bill and notice of delinquent taxes that it mails to taxpayers
who own in that town a residential property, without regard for whether the property
was declared a homestead pursuant to subdivision 5401(7) of this title.
(c) Notwithstanding the provisions of subsection (b) of this section, towns that use envelopes
or mailers not able to accommodate notices describing the homestead tax credit may
distribute such notices in an alternative manner. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 77, eff. January 1, 1999; 1999, No. 1, § 60f, eff. March 31, 1999; 2023, No. 106 (Adj. Sess.), § 3, eff. May 13, 2024.)
§ 6065. Forms; tables; notices [Effective July 1, 2028 if contingency met; see also 32 V.S.A.
chapter 154 effective until contingency met, set out above]
(a) In administering this chapter, the Commissioner shall provide suitable claim forms
with tables of allowable claims, instructions, and worksheets for claiming a homestead
property tax exemption and municipal property tax credit.
(b) Prior to June 1, the Commissioner shall also prepare and supply to each town in the
State notices describing the homestead property tax exemption and municipal property
tax credit for inclusion in property tax bills. The notice shall be in simple, plain
language and shall explain how to file for a homestead property tax exemption and
a municipal property tax credit, where to find assistance filing for a credit or an
exemption, or both, and any other related information as determined by the Commissioner.
The notice shall direct taxpayers to a resource where they can find versions of the
notice translated into the five most common non-English languages in the State. A
town shall include such notice in each tax bill and notice of delinquent taxes that
it mails to taxpayers who own in that town a residential property, without regard
for whether the property was declared a homestead pursuant to subdivision 5401(7) of this title.
(c) Notwithstanding the provisions of subsection (b) of this section, towns that use envelopes
or mailers not able to accommodate notices describing the homestead property tax exemption
and municipal property tax credit may distribute such notices in an alternative manner. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 77, eff. January 1, 1999; 1999, No. 1, § 60f, eff. March 31, 1999; 2023, No. 106 (Adj. Sess.), § 3, eff. May 13, 2024; 2025, No. 73, § 52, contingently eff. July 1, 2028.)
§ 6066. Computation of homestead property tax exemption, municipal property tax credit, and
renter credit [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter
154 effective until contingency met, set out above]
(a)(1) An eligible claimant who owned the homestead on April 1 of the claim year and whose
household income does not exceed $115,000.00 shall be entitled to a homestead property
tax exemption in the claim year in an amount determined as follows:
| |
If household income (rounded to the nearest dollar) is: |
then the claimant is entitled to a homestead property tax exemption against the first
$425,000.00 in housesite value of this percent:
|
| |
$0.00 — 25,000.00 |
95.00 |
| |
$25,001.00 — 40,000.00 |
90.00 |
| |
$40,001.00 — 50,000.00 |
80.00 |
| |
$50,001.00 — 60,000.00 |
70.00 |
| |
$60,001.00 — 70,000.00 |
60.00 |
| |
$70,001.00 — 80,000.00 |
50.00 |
| |
$80,001.00 — 90,000.00 |
40.00 |
| |
$90,001.00 — 100,000.00 |
30.00 |
| |
$100,001.00 — 110,000.00 |
20.00 |
| |
$110,001.00 — 115,000.00 |
10.00 |
(2) An eligible claimant who owned the homestead on April 1 of the claim year and whose
household income does not exceed $47,000.00 shall also be entitled to a credit amount
against the claimant’s municipal taxes for the upcoming fiscal year that is equal
to the amount by which the municipal property taxes for the municipal fiscal year
that began in the taxable year upon the claimant’s housesite exceeds a percentage
of the claimant’s household income for the taxable year as follows:
| |
If household income (rounded to the nearest dollar) is: |
then the taxpayer is entitled to credit for the reduced property tax in excess of
this percent of that income:
|
| |
$0.00 — 9,999.00 |
1.50 |
| |
$10,000.00 — 47,000.00 |
3.00 |
(3) In no event shall the homestead property tax exemption provided for in subdivision
(1) of this subsection reduce the housesite value below zero. In no event shall the
municipal property tax credit provided for in subdivision (2) of this subsection exceed
the amount of the reduced municipal property tax.
(4) Each dollar amount in subdivision (1) of this subsection shall be adjusted for inflation
annually on or before November 15 by the Commissioner of Taxes. As used in this subdivision,
“adjusted for inflation” means adjusting the dollar amount by the National Income
and Product Accounts (NIPA) implicit price deflator for state and local government
consumption expenditures and gross investment published by the U.S. Department of
Commerce, Bureau of Economic Analysis, from fiscal year 2025 through the fiscal year
for which the amount is being determined, and rounding upward to the nearest whole
dollar amount.
(b)(1) An eligible claimant who rented the homestead shall be entitled to a credit for the
taxable year in an amount not to exceed $2,500.00, to be calculated as follows:
(A) If the claimant’s income is less than or equal to the extremely low-income limit,
the claimant shall be entitled to a credit in the amount of 10 percent of fair market
rent.
(B) If the claimant’s income is greater than the extremely low-income limit but less than
or equal to the very low-income limit, the claimant shall be entitled to a percentage
of the credit that is proportional to the claimant’s income that is less than the
very low-income limit, determined by:
(i) subtracting the claimant’s income from the very low-income limit;
(ii) dividing the value under subdivision (i) of this subdivision (1)(B) by the difference
between the extremely low-income limit and the very low-income limit; and
(iii) multiplying the value under subdivision (ii) of this subdivision (1)(B) by 10 percent
of fair market rent.
(C) If the claimant’s income is greater than the very low-income limit, the claimant shall
not be entitled to a renter credit.
(D) A claimant who is eligible for a renter credit, including pursuant to this subsection
(b), and who receives a rental subsidy shall be entitled to a credit in the amount
of 10 percent of gross rent paid.
(E) A renter credit shall be prorated by the number of calendar months in the taxable
year during which the claimant rented the homestead, except for a credit based on
gross rent paid under subdivision (D) of this subdivision (b)(1), and by the portion
of the principal dwelling used for business purposes, if the portion used for business
purposes includes more than 25 percent of the floor space of the dwelling.
(2) The Commissioner shall calculate the credit under subdivision (1) of this subsection
(b) using the fair market rent corresponding to a number of bedrooms equal to the
number of personal exemptions allowed under subdivision 5811(21)(C) of this title for the taxable year, provided that for claimants who resided with any person who
was neither the claimant’s dependent nor jointly filing spouse at any time during
the taxable year, the Commissioner shall reduce the credit by 50 percent.
(c) To be eligible for an exemption or credit under this chapter, the claimant:
(1) must have been domiciled in this State during the entire taxable year;
(2) may not be a person claimed as a dependent by any taxpayer under the federal Internal
Revenue Code during the taxable year; and
(3) in the case of a renter, shall have rented property for at least six calendar months,
which need not be consecutive, during the taxable year.
(d) The owner of a mobile home that is sited on a lot not owned by the homeowner may include
an amount determined under subdivision 6061(7) of this title as allocable rent paid on the lot with the amount of property taxes paid by the homeowner
on the home for the purpose of computation of the municipal property tax credit under
subdivision (a)(2) of this section, unless the homeowner has included in the claim
an amount of property tax on common land under the provisions of subsection (e) of
this section.
(e) Property taxes paid by a cooperative, not including a mobile home park cooperative,
allocable to property used as a homestead shall be attributable to the co-op member
for the purpose of computing the property tax liability of the co-op member under
this section. Property owned by a cooperative declared as a homestead may only include
the homestead and a pro rata share of any common land owned or leased by the cooperative,
not to exceed the two-acre housesite limitation. The share of the cooperative’s assessed
value attributable to the housesite shall be determined by the cooperative and specified
annually in a notice to the co-op member. Property taxes paid by a mobile home park
cooperative, allocable to property used as a housesite, shall be attributed to the
owner of the housesite for the purpose of computing the property tax liability of
the housesite owner under this section. Property owned by the mobile home park cooperative
and declared as a housesite may only include common property of the cooperative contiguous
with at least one mobile home lot in the park, not to exceed the two-acre housesite
limitation. The share attributable to any mobile home lot shall be determined by the
cooperative and specified in the cooperative agreement. A co-op member who is the
housesite owner shall be entitled to a property tax credit in an amount determined
by multiplying the property taxes allocated under this subsection by the percentage
of the exemption for which the housesite owner’s household income qualifies under
subdivision (a)(1) of this section.
(f) [Repealed.]
(g) Notwithstanding subsection (d) of this section, if the land surrounding a homestead
is owned by a nonprofit corporation or community land trust with tax exempt status
under 26 U.S.C. § 501(c)(3), the homeowner may include an allocated amount as property tax paid on the land with
the amount of property taxes paid by the homeowner on the home for the purposes of
computation of property tax liability under this section. The allocated amount shall
be determined by the nonprofit corporation or community land trust on a proportional
basis. The nonprofit corporation or community land trust shall provide to that homeowner,
by January 31, a certificate specifying the allocated amount. The certificate shall
indicate the proportion of total property tax on the parcel that was assessed for
municipal property tax and for statewide property tax and the proportion of total
value of the parcel. A homeowner under this subsection shall be entitled to a property
tax credit in an amount determined by multiplying the property taxes allocated under
this subsection by the percentage of the exemption for which the homeowner’s household
income qualifies under subdivision (a)(1) of this section.
(h) A homestead owner shall be entitled to an additional property tax credit amount equal
to one percent of the amount of income tax refund that the claimant elects to allocate
to payment of statewide education property tax under section 6068 of this title.
(i) The homestead property tax exemption and the municipal property tax credit under subsection
(a) of this section shall be calculated without regard to any exemption under subdivision 3802(11) of this title. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 16, eff. Jan. 1, 1998; 1999, No. 49, § 11, eff. June 2, 1999; 2001, No. 63, § 163c; 2001, No. 144 (Adj. Sess.), §§ 17, 22, eff. June 21, 2002; 2003, No. 68, § 10, eff. July 1, 2004; 2003, No. 70 (Adj. Sess.), §§ 47, 48; 2005, No. 38, §§ 25, 26; 2005, No. 185 (Adj. Sess.), §§ 2, 2a, eff. January 1, 2007; 2005, No. 185 (Adj. Sess.), § 12; 2007, No. 33, § 10, eff. May 18, 2007; 2007, No. 190 (Adj. Sess.), § 18, eff. Jan. 1, 2008; 2009, No. 160 (Adj. Sess.), §§ 25, 27; 2011, No. 45, § 13b, eff. Jan. 1, 2012; 2011, No. 143 (Adj. Sess.), § 31; 2013, No. 73, § 40, eff. June 5, 2013; 2013, No. 174 (Adj. Sess.), § 64, eff. Jan. 1, 2016; 2015, No. 46, §§ 29, 30; 2018, No. 11 (Sp. Sess.), § H.11, eff. Jan. 1, 2017; 2018, No. 11 (Sp. Sess.), § H.12, eff. July 1, 2019; 2019, No. 6, § 86, eff. April 22, 2019; 2019, No. 51, § 31, eff. June 10, 2019; 2019, No. 51, § 27a, eff. July 2, 2019; 2019, No. 160 (Adj. Sess.), § 3, eff. Jan. 1, 2021; 2021, No. 105 (Adj. Sess.), § 553, eff. July 1, 2022; 2025, No. 73, § 52, contingently eff. July 1, 2028.)
§ 6066. Computation of property tax credit and renter credit [Effective until contingency
met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set
out below]
(a) An eligible claimant who owned the homestead on April 1 of the year in which the claim
is filed shall be entitled to a credit for the prior year’s homestead property tax
liability amount determined as follows:
(1)(A) For a claimant with household income of $90,000.00 or more:
(i) the statewide education tax rate, multiplied by the equalized value of the housesite
in the taxable year;
(ii) minus (if less) the sum of:
(I) the income percentage of household income for the taxable year; plus
(II) the statewide education tax rate, multiplied by the equalized value of the housesite
in the taxable year in excess of $225,000.00.
(B) For a claimant with household income of less than $90,000.00 but more than $47,000.00,
the statewide education tax rate, multiplied by the equalized value of the housesite
in the taxable year, minus (if less) the sum of:
(i) the income percentage of household income for the taxable year; plus
(ii) the statewide education tax rate, multiplied by the equalized value of the housesite
in the taxable year in excess of $400,000.00.
(C) For a claimant whose household income does not exceed $47,000.00, the statewide education
tax rate, multiplied by the equalized value of the housesite in the taxable year,
minus the lesser of:
(i) the sum of the income percentage of household income for the taxable year plus the
statewide education tax rate, multiplied by the equalized value of the housesite in
the taxable year in excess of $400,000.00; or
(ii) the statewide education tax rate, multiplied by the equalized value of the housesite
in the taxable year reduced by $15,000.00.
(2) “Income percentage” in this section means two percent, multiplied by the education
income tax spending adjustment under subdivision 5401(13)(B) of this title for the property tax year that begins in the claim year for the municipality in which
the homestead residence is located.
(3) A claimant whose household income does not exceed $47,000.00 shall also be entitled
to an additional credit amount from the claimant’s municipal taxes for the upcoming
fiscal year that is equal to the amount by which the municipal property taxes for
the municipal fiscal year that began in the taxable year upon the claimant’s housesite
exceeds a percentage of the claimant’s household income for the taxable year as follows:
| If household income (rounded |
then the taxpayer is entitled to |
| to the nearest dollar) is: |
credit for the reduced property tax in excess of this percent of that income: |
| $0.00 — 9,999.00 |
1.50 |
| $10,000.00 — 47,000.00 |
3.00 |
(4) A claimant whose household income does not exceed $47,000.00 shall also be entitled
to an additional credit amount from the claimant’s statewide education tax for the
upcoming fiscal year that is equal to the amount by which the education property tax
for the municipal fiscal year that began in the taxable year upon the claimant’s housesite,
reduced by the credit amount determined under subdivisions (1) and (2) of this subsection,
exceeds a percentage of the claimant’s household income for the taxable year as follows:
| If household income (rounded |
then the taxpayer is entitled to |
| to the nearest dollar) is: |
credit for the reduced property tax in excess of this percent of that income: |
| $0.00 — 9,999.00 |
0.5 |
| $10,000.00 — 24,999.00 |
1.5 |
| $25,000.00 — 47,000.00 |
2.0 |
(5) In no event shall the credit provided for in subdivision (3) or (4) of this subsection
exceed the amount of the reduced property tax. The credits under subdivision (4) of
this subsection shall be calculated considering only the tax due on the first $400,000.00
in equalized housesite value.
(b)(1) An eligible claimant who rented the homestead shall be entitled to a credit for the
taxable year in an amount not to exceed $2,500.00, to be calculated as follows:
(A) If the claimant’s income is less than or equal to the extremely low-income limit,
the claimant shall be entitled to a credit in the amount of 10 percent of fair market
rent.
(B) If the claimant’s income is greater than the extremely low-income limit but less than
or equal to the very low-income limit, the claimant shall be entitled to a percentage
of the credit that is proportional to the claimant’s income that is less than the
very low-income limit, determined by:
(i) subtracting the claimant’s income from the very low-income limit;
(ii) dividing the value under subdivision (i) of this subdivision (1)(B) by the difference
between the extremely low-income limit and the very low-income limit; and
(iii) multiplying the value under subdivision (ii) of this subdivision (1)(B) by 10 percent
of fair market rent.
(C) If the claimant’s income is greater than the very low-income limit, the claimant shall
not be entitled to a renter credit.
(D) A claimant who is eligible for a renter credit, including pursuant to this subsection
(b), and who receives a rental subsidy shall be entitled to a credit in the amount
of 10 percent of gross rent paid.
(E) A renter credit shall be prorated by the number of calendar months in the taxable
year during which the claimant rented the homestead, except for a credit based on
gross rent paid under subdivision (D) of this subdivision (b)(1), and by the portion
of the principal dwelling used for business purposes, if the portion used for business
purposes includes more than 25 percent of the floor space of the dwelling.
(2) The Commissioner shall calculate the credit under subdivision (1) of this subsection
(b) using the fair market rent corresponding to a number of bedrooms equal to the
number of personal exemptions allowed under subdivision 5811(21)(C) of this title for the taxable year, provided that for claimants who resided with any person who
was neither the claimant’s dependent nor jointly filing spouse at any time during
the taxable year, the Commissioner shall reduce the credit by 50 percent.
(c) To be eligible for an adjustment or credit under this chapter, the claimant:
(1) must have been domiciled in this State during the entire taxable year;
(2) may not be a person claimed as a dependent by any taxpayer under the federal Internal
Revenue Code during the taxable year; and
(3) in the case of a renter, shall have rented property for at least six calendar months,
which need not be consecutive, during the taxable year.
(d) The owner of a mobile home that is sited on a lot not owned by the homeowner may include
an amount determined under subdivision 6061(7) of this title as allocable rent paid on the lot with the amount of property taxes paid by the homeowner
on the home for the purpose of computation of credits under subdivision (a)(3) of
this section, unless the homeowner has included in the claim an amount of property
tax on common land under the provisions of subsection (e) of this section.
(e) Property taxes paid by a cooperative, not including a mobile home park cooperative,
allocable to property used as a homestead shall be attributable to the co-op member
for the purpose of computing the credit of property tax liability of the co-op member
under this section. Property owned by a cooperative declared as a homestead may only
include the homestead and a pro rata share of any common land owned or leased by the
cooperative, not to exceed the two-acre housesite limitation. The share of the cooperative’s
assessed value attributable to the housesite shall be determined by the cooperative
and specified annually in a notice to the co-op member. Property taxes paid by a mobile
home park cooperative, allocable to property used as a housesite, shall be attributed
to the owner of the housesite for the purpose of computing the credit of property
tax liability of the housesite owner under this section. Property owned by the mobile
home park cooperative and declared as a housesite may only include common property
of the cooperative contiguous with at least one mobile home lot in the park, not to
exceed the two-acre housesite limitation. The share attributable to any mobile home
lot shall be determined by the cooperative and specified in the cooperative agreement.
(f) [Repealed.]
(g) Notwithstanding subsection (d) of this section, if the land surrounding a homestead
is owned by a nonprofit corporation or community land trust with tax exempt status
under 26 U.S.C. § 501(c)(3), the homeowner may include an allocated amount as property tax paid on the land with
the amount of property taxes paid by the homeowner on the home for the purposes of
computation of the credit under this section. The allocated amount shall be determined
by the nonprofit corporation or community land trust on a proportional basis. The
nonprofit corporation or community land trust shall provide to that homeowner, by
January 31, a certificate specifying the allocated amount. The certificate shall indicate
the proportion of total property tax on the parcel that was assessed for municipal
property tax and for statewide property tax.
(h) A homestead owner shall be entitled to an additional property tax credit amount equal
to one percent of the amount of income tax refund that the claimant elects to allocate
to payment of homestead property tax under section 6068 of this title.
(i) Adjustments under subsection (a) of this section shall be calculated without regard
to any exemption under subdivision 3802(11) of this title. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 16, eff. Jan. 1, 1998; 1999, No. 49, § 11, eff. June 2, 1999; 2001, No. 63, § 163c; 2001, No. 144 (Adj. Sess.), §§ 17, 22, eff. June 21, 2002; 2003, No. 68, § 10, eff. July 1, 2004; 2003, No. 70 (Adj. Sess.), §§ 47, 48; 2005, No. 38, §§ 25, 26; 2005, No. 185 (Adj. Sess.), §§ 2, 2a, eff. January 1, 2007; 2005, No. 185 (Adj. Sess.), § 12; 2007, No. 33, § 10, eff. May 18, 2007; 2007, No. 190 (Adj. Sess.), § 18, eff. Jan. 1, 2008; 2009, No. 160 (Adj. Sess.), §§ 25, 27; 2011, No. 45, § 13b, eff. Jan. 1, 2012; 2011, No. 143 (Adj. Sess.), § 31; 2013, No. 73, § 40, eff. June 5, 2013; 2013, No. 174 (Adj. Sess.), § 64, eff. Jan. 1, 2016; 2015, No. 46, §§ 29, 30; 2018, No. 11 (Sp. Sess.), § H.11, eff. Jan. 1, 2017; 2018, No. 11 (Sp. Sess.), § H.12, eff. July 1, 2019; 2019, No. 6, § 86, eff. April 22, 2019; 2019, No. 51, § 31, eff. June 10, 2019; 2019, No. 51, § 27a, eff. July 2, 2019; 2019, No. 160 (Adj. Sess.), § 3, eff. Jan. 1, 2021; 2021, No. 105 (Adj. Sess.), § 553, eff. July 1, 2022.)
§ 6066a. Determination of property tax credit [Effective until contingency met; see also 32
V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
(a) Annually, the Commissioner shall determine the property tax credit amount under section 6066 of this title, related to a homestead owned by the claimant, based on the prior taxable year’s
income and crediting property taxes paid in the prior year. The Commissioner shall
notify the municipality in which the housesite is located of the amount of the property
tax credit for the claimant for homestead property tax liabilities on a monthly basis.
The tax credit of a claimant who was assessed property tax by a town that revised
the dates of its fiscal year, however, is the excess of the property tax that was
assessed in the last 12 months of the revised fiscal year, over the adjusted property
tax of the claimant for the revised fiscal year, as determined under section 6066 of this title, related to a homestead owned by the claimant.
(b) The Commissioner shall include in the total property tax credit amount determined
under subsection (a) of this section, for credit to the taxpayer for homestead property
tax liabilities, any income tax overpayment remaining after allocation under section 3112 of this title and setoff under section 5934 of this title, which the taxpayer has directed to be used for payment of property taxes.
(c) The Commissioner shall notify the municipality of any claim and refund amounts unresolved
by November 1 at the time of final resolution, including adjudication, if any; provided,
however, that towns will not be notified of any additional credit amounts after November
1 of the claim year, and such amounts shall be paid to the claimant by the Commissioner.
(d) [Repealed.]
(e) At the time of notice to the municipality, the Commissioner shall notify the taxpayer
of the property tax credit amount determined under subdivision 6066(a)(1) of this title, the amount determined under subdivision 6066(a)(3) of this title, any additional credit amounts due the homestead owner under section 6066 of this title, the amount of income tax refund, if any, allocated to payment of homestead property
tax liabilities, and any late-claim reduction amount.
(f)(1) For taxpayers and amounts stated in the notice to towns on or before July 1, municipalities
shall create and send to taxpayers a homestead property tax bill, instead of the bill
required under subdivision 5402(b)(1) of this title, providing the total amount allocated to payment of homestead education property
tax liabilities and notice of the balance due. Nothing in this subdivision, however,
shall be interpreted as altering the requirement under subdivision 5402(b)(2) of this title that the statewide education homestead tax be billed in a manner that is stated clearly
and separately from any other tax. Municipalities shall apply the amount allocated
under this chapter to current year property taxes in equal amounts to each of the
taxpayers’ property tax installments that include education taxes. Notwithstanding
section 4772 of this title, if a town issues a corrected bill as a result of the notice sent by the Commissioner
under subsection (a) of this section, issuance of the corrected new bill does not
extend the time for payment of the original bill nor relieve the taxpayer of any interest
or penalties associated with the original bill. If the corrected bill is less than
the original bill, and there are also no unpaid current year taxes, interest, or penalties,
and no past year delinquent taxes or penalties and interest charges, any overpayment
shall be reflected on the corrected tax bill and refunded to the taxpayer.
(2) For property tax credit amounts for which municipalities receive notice after November
1, municipalities shall issue a new homestead property tax bill with notice to the
taxpayer of the total amount allocated to payment of homestead property tax liabilities
and notice of the balance due.
(3) The property tax credit amount determined for the taxpayer shall be allocated first
to current year property tax on the homestead parcel, next to current-year homestead
parcel penalties and interest, next to any prior year homestead parcel penalties and
interest, and last to any prior year property tax on the homestead parcel. No credit
shall be allocated to a property tax liability for any year after the year for which
the claim or refund allocation was filed. No municipal tax-reduction incentive for
early payment of taxes shall apply to any amount allocated to the property tax bill
under this chapter.
(4) If the property tax credit amount as described in subsection (e) of this section exceeds
the property tax, penalties, and interest due for the current and all prior years,
the municipality shall refund the excess to the taxpayer, without interest, within
20 days of the first date upon which taxes become due and payable or 20 days after
notification of the credit amount by the Commissioner of Taxes, whichever is later.
(g) The Commissioner of Taxes shall pay monthly to each municipality the amount of property
tax credit of which the municipality was last notified related to municipal property
tax on homesteads within that municipality, as determined by the Commissioner of Taxes. (Added 1999, No. 49, § 37, eff. Jan. 1, 2000, § 37a, eff. Jan. 1, 2001; amended 2001, No. 63, § 163d; 2001, No. 144 (Adj. Sess.), § 18, eff. June 21, 2002; 2003, No. 70 (Adj. Sess.), § 49, eff. March 1, 2004; 2005, No. 185 (Adj. Sess.), § 3; eff. Jan. 1, 2007; 2007, No. 65, § 50b; 2007, No. 65, § 291, eff. June 4, 2007; 2007, No. 190 (Adj. Sess.), §§ 14-16, eff. June 6, 2008; 2009, No. 1 (Sp. Sess.), § H.29; 2009, No. 160 (Adj. Sess.), § 15, eff. June 4, 2010; 2011, No. 143 (Adj. Sess.), § 11, eff. May 15, 2012; 2011, No. 143 (Adj. Sess.), § 27, eff. Jan. 1, 2013; 2013, No. 174 (Adj. Sess.), § 19; 2018, No. 11 (Sp. Sess.), § H.15, eff. July 1, 2019; 2019, No. 14, § 81, eff. April 30, 2019; 2019, No. 51, §§ 28, 32; 2023, No. 144 (Adj. Sess.), § 6, eff. June 3, 2024; 2025, No. 73, § 65, eff. July 1, 2025.)
§ 6066a. Determination of homestead property tax exemption and municipal property tax credit
[Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective
until contingency met, set out above]
(a) Annually, the Commissioner shall determine the homestead property tax exemption and
the municipal property tax credit amount under section 6066 of this title, related to a homestead owned by the claimant, based on the prior taxable year’s
income and for the municipal property tax credit, crediting property taxes paid in
the prior year, and for the homestead property tax exemption, exempting the housesite
value in the claim year. The Commissioner shall notify the municipality in which the
housesite is located of the amount of the homestead property tax exemption and municipal
property tax credit for the claimant for property tax liabilities on a monthly basis.
The municipal property tax credit of a claimant who was assessed property tax by a
town that revised the dates of its fiscal year, however, is the excess of the property
tax that was assessed in the last 12 months of the revised fiscal year, over the adjusted
property tax of the claimant for the revised fiscal year, as determined under section 6066 of this title, related to a homestead owned by the claimant.
(b) The Commissioner shall include in the total homestead property tax exemption and municipal
property tax credit amount determined under subsection (a) of this section, for credit
to the taxpayer for statewide education property tax and supplemental district spending
tax liabilities, any income tax overpayment remaining after allocation under section 3112 of this title and setoff under section 5934 of this title, which the taxpayer has directed to be used for payment of property taxes.
(c) The Commissioner shall notify the municipality of any claim and refund amounts unresolved
by November 1 at the time of final resolution, including adjudication, if any; provided,
however, that towns will not be notified of any additional credit amounts after November
1 of the claim year, and such amounts shall be paid to the claimant by the Commissioner.
(d) [Repealed.]
(e) At the time of notice to the municipality, the Commissioner shall notify the taxpayer
of the homestead property tax exemption amount determined under subdivision 6066(a)(1) of this title; any municipal property credit amount due the homestead owner under subdivision 6066(a)(2)
of this title; the amount of income tax refund, if any, allocated to payment of statewide
education property tax liabilities; and any late-claim reduction amount.
(f)(1) For taxpayers and amounts stated in the notice to towns on or before July 1, municipalities
shall create and send to taxpayers a property tax bill, instead of the bill required
under subdivision 5402(b)(1) of this title, providing the total amount allocated to payment of statewide education property
tax liabilities and notice of the balance due. Municipalities shall apply the amount
of the homestead property tax exemption allocated under this chapter to current year
property taxes in equal amounts to each of the taxpayers’ property tax installments
that include education taxes and the amount of the municipal property tax credit allocated
under this chapter to current year municipal property taxes in equal amounts to each
of the taxpayers’ property tax installments that include municipal taxes. Notwithstanding
section 4772 of this title, if a town issues a corrected bill as a result of the notice sent by the Commissioner
under subsection (a) of this section, issuance of the corrected new bill does not
extend the time for payment of the original bill nor relieve the taxpayer of any interest
or penalties associated with the original bill. If the corrected bill is less than
the original bill, and there are also no unpaid current year taxes, interest, or penalties,
and no past year delinquent taxes or penalties and interest charges, any overpayment
shall be reflected on the corrected tax bill and refunded to the taxpayer.
(2) For homestead property tax exemption and municipal property tax credit amounts for
which municipalities receive notice after November 1, municipalities shall issue a
new property tax bill with notice to the taxpayer of the total amount allocated to
payment of property tax liabilities and notice of the balance due.
(3) The homestead property tax exemption and municipal property tax credit amount determined
for the taxpayer shall be allocated first to current year housesite value and property
tax on the homestead parcel, next to current-year homestead parcel penalties and interest,
next to any prior year homestead parcel penalties and interest, and last to any prior
year housesite value and property tax on the homestead parcel. No homestead property
tax exemption or municipal credit shall be allocated to a housesite value or property
tax liability for any year after the year for which the claim or refund allocation
was filed. No municipal tax-reduction incentive for early payment of taxes shall apply
to any amount allocated to the property tax bill under this chapter.
(4) If the homestead property tax exemption or the municipal property tax credit amount
as described in subsection (e) of this section exceeds the property tax, penalties,
and interest due for the current and all prior years, the municipality shall refund
the excess to the taxpayer, without interest, within 20 days of the first date upon
which taxes become due and payable or 20 days after notification of the exemption
or credit amount by the Commissioner of Taxes, whichever is later.
(g) The Commissioner of Taxes shall pay monthly to each municipality the amount of municipal
property tax credit of which the municipality was last notified related to municipal
property tax on homesteads within that municipality, as determined by the Commissioner
of Taxes. (Added 1999, No. 49, § 37, eff. Jan. 1, 2000, § 37a, eff. Jan. 1, 2001; amended 2001, No. 63, § 163d; 2001, No. 144 (Adj. Sess.), § 18, eff. June 21, 2002; 2003, No. 70 (Adj. Sess.), § 49, eff. March 1, 2004; 2005, No. 185 (Adj. Sess.), § 3; eff. Jan. 1, 2007; 2007, No. 65, § 50b; 2007, No. 65, § 291, eff. June 4, 2007; 2007, No. 190 (Adj. Sess.), §§ 14-16, eff. June 6, 2008; 2009, No. 1 (Sp. Sess.), § H.29; 2009, No. 160 (Adj. Sess.), § 15, eff. June 4, 2010; 2011, No. 143 (Adj. Sess.), § 11, eff. May 15, 2012; 2011, No. 143 (Adj. Sess.), § 27, eff. Jan. 1, 2013; 2013, No. 174 (Adj. Sess.), § 19; 2018, No. 11 (Sp. Sess.), § H.15, eff. July 1, 2019; 2019, No. 14, § 81, eff. April 30, 2019; 2019, No. 51, §§ 28, 32; 2023, No. 144 (Adj. Sess.), § 6, eff. June 3, 2024; 2025, No. 73, § 65, eff. July 1, 2025; 2025, No. 73, § 52, contingently eff. July 1, 2028.)
§ 6067. Claim limitations [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter
154 effective until contingency met, set out above]
(a) Claimant. Only one individual per household per taxable year shall be entitled to a homestead
exemption claim or property tax credit claim, or both, under this chapter.
(b) Other states. An individual who received a homestead exemption or credit with respect to property
taxes assessed by another state for the taxable year shall not be entitled to receive
a credit under this chapter.
(c) Dollar amount. No claimant shall receive a renter credit under subsection 6066(b) of this title in excess of $2,500.00. No claimant shall receive a municipal property tax credit
under subdivision 6066(a)(2) of this title greater than $2,400.00. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1999, No. 49, § 10, eff. June 2, 1999; 2005, No. 185 (Adj. Sess.), § 9; 2007, No. 82, § 2, eff. July 1, 2008; 2011, No. 143 (Adj. Sess.), § 30, eff. Jan. 1, 2013; 2018, No. 11 (Sp. Sess.), § H.13, eff. July 1, 2019; 2019, No. 160 (Adj. Sess.), § 5, eff. Jan. 1, 2021; 2025, No. 73, § 52, contingently eff. July 1, 2028.)
§ 6067. Credit limitations [Effective until contingency met; see also 32 V.S.A. chapter 154
effective July 1, 2028 if contingency met, set out below]
Only one individual per household per taxable year shall be entitled to a property
tax credit under this chapter. An individual who received a homestead exemption or
credit with respect to property taxes assessed by another state for the taxable year
shall not be entitled to receive a credit under this chapter. No taxpayer shall receive
a renter credit under subsection 6066(b) of this title in excess of $2,500.00. No taxpayer shall receive a property tax credit under subdivision 6066(a)(3) of this title greater than $2,400.00 or cumulative credit under subdivisions 6066(a)(1)-(2) and
(4) of this title greater than $5,600.00. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1999, No. 49, § 10, eff. June 2, 1999; 2005, No. 185 (Adj. Sess.), § 9; 2007, No. 82, § 2, eff. July 1, 2008; 2011, No. 143 (Adj. Sess.), § 30, eff. Jan. 1, 2013; 2018, No. 11 (Sp. Sess.), § H.13, eff. July 1, 2019; 2019, No. 160 (Adj. Sess.), § 5, eff. Jan. 1, 2021.)
§ 6068. Application and time for filing [Effective until contingency met; see also 32 V.S.A.
chapter 154 effective July 1, 2028 if contingency met, set out below]
(a) A property tax credit claim or request for allocation of an income tax refund to homestead
property tax payment shall be filed with the Commissioner on or before the due date
for filing the Vermont income tax return, without extension, and shall describe the
school district in which the homestead property is located and shall particularly
describe the homestead property for which the credit or allocation is sought, including
the school parcel account number prescribed in subsection 5404(b) of this title. A renter credit claim shall be filed with the Commissioner on or before the due
date for filing the Vermont income tax return, without extension.
(b) If the claimant files a claim after October 15 but on or before March 15 of the following
calendar year, the property tax credit under this chapter:
(1) shall be reduced in amount by $150.00, but not below $0.00;
(2) shall be issued directly to the claimant; and
(3) shall not require the municipality where the claimant’s property is located to issue
an adjusted homestead property tax bill.
(c) No request for allocation of an income tax refund or for a renter credit claim may
be made after October 15. No property tax credit claim may be made after March 15
of the calendar year following the due date under subsection (a) of this section. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 17, eff. Jan. 1, 1998; 2001, No. 144 (Adj. Sess.), § 19, eff. June 21, 2002; 2005, No. 185 (Adj. Sess.), § 5; 2007, No. 33, § 5, eff. May 18, 2007; 2011, No. 143 (Adj. Sess.), § 29, eff. Jan. 1, 2013; 2019, No. 131 (Adj. Sess.), § 295; 2019, No. 160 (Adj. Sess.), § 6, eff. Jan. 1, 2021; 2023, No. 72, § 22, eff. June 19, 2023; 2023, No. 144 (Adj. Sess.), § 7, eff. June 3, 2024.)
§ 6068. Application and time for filing [Effective July 1, 2028 if contingency met; see also
32 V.S.A. chapter 154 effective until contingency met, set out above]
(a) A homestead property tax exemption or municipal property tax credit claim or request
for allocation of an income tax refund to statewide education property tax payment
shall be filed with the Commissioner on or before the due date for filing the Vermont
income tax return, without extension, and shall describe the school district in which
the homestead property is located and shall particularly describe the homestead property
for which the exemption or credit is sought, including the school parcel account number
prescribed in subsection 5404(b) of this title. A renter credit claim shall be filed with the Commissioner on or before the due
date for filing the Vermont income tax return, without extension.
(b)(1) If a claimant files a municipal property tax credit claim after October 15 but on
or before March 15 of the following calendar year, the municipal property tax credit
under this chapter:
(A) shall be reduced in amount by $150.00, but not below $0.00;
(B) shall be issued directly to the claimant; and
(C) shall not require the municipality where the claimant’s property is located to issue
an adjusted property tax bill.
(2) If a claimant files a homestead property tax exemption claim under this chapter after
October 15 but on or before March 15 of the following calendar year, the claimant
shall pay a penalty of $150.00 and the municipality where the claimant’s property
is located shall not be required to issue an adjusted property tax bill.
(c) No request for allocation of an income tax refund or for a renter credit claim may
be made after October 15. No homestead property tax exemption or municipal property
tax credit claim may be made after March 15 of the calendar year following the due
date under subsection (a) of this section. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 17, eff. Jan. 1, 1998; 2001, No. 144 (Adj. Sess.), § 19, eff. June 21, 2002; 2005, No. 185 (Adj. Sess.), § 5; 2007, No. 33, § 5, eff. May 18, 2007; 2011, No. 143 (Adj. Sess.), § 29, eff. Jan. 1, 2013; 2019, No. 131 (Adj. Sess.), § 295; 2019, No. 160 (Adj. Sess.), § 6, eff. Jan. 1, 2021; 2023, No. 72, § 22, eff. June 19, 2023; 2023, No. 144 (Adj. Sess.), § 7, eff. June 3, 2024; 2025, No. 73, § 52, contingently eff. July 1, 2028.)
§ 6069. Landlord certificate
(a) On or before January 31 of each year, the owner of land rented as a portion of a homestead
in the prior calendar year shall furnish a certificate of rent to the Department of
Taxes and to each claimant who owned a portion of the homestead and rented that land
as a portion of a homestead in the prior calendar year. The certificate shall indicate
the proportion of total property tax on that parcel that was assessed for municipal
property tax and for statewide property tax.
(b) The owner of each rental property shall, on or before January 31 of each year, furnish
a certificate of rent to the Department of Taxes.
(c) A certificate under this section shall be in a form prescribed by the Commissioner
and shall include the following:
(1) the name of each renter;
(2) the address and the School Property Account Number of the rental property;
(3) the name of the owner or landlord of the rental property;
(4) the phone number, email address, and mailing address of the owner or landlord of the
rental property, as available;
(5) the type or types of rental units on the rental property;
(6) the number of rental units on the rental property;
(7) the number of ADA-accessible units on the rental property; and
(8) any additional information that the Commissioner determines is appropriate.
(d) An owner who knowingly fails to furnish a certificate to the Department as required
by this section shall be liable to the Commissioner for a penalty of $200.00 for each
failure to act. Penalties under this subsection shall be assessed and collected in
the manner provided in chapter 151 of this title for the assessment and collection
of the income tax.
(e) [Repealed.]
(f) Annually on or before December 15, the Department shall submit a report on the aggregated
data collected under this section to the House Committee on General and Housing and
the Senate Committee on Economic Development, Housing and General Affairs. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2009, No. 160 (Adj. Sess.), § 26; 2015, No. 134 (Adj. Sess.), § 17, eff. May 25, 2016; 2017, No. 188 (Adj. Sess.), § 6, eff. July 1, 2019; 2019, No. 160 (Adj. Sess.), § 4, eff. Jan. 1, 2021; 2021, No. 105 (Adj. Sess.), § 554, eff. July 1, 2022; 2023, No. 6, § 384, eff. July 1, 2023; 2025, No. 69, § 8, eff. July 1, 2025.)
§ 6069. Landlord certificate
(a) On or before January 31 of each year, the owner of land rented as a portion of a homestead
in the prior calendar year shall furnish a certificate of rent to the Department of
Taxes and to each claimant who owned a portion of the homestead and rented that land
as a portion of a homestead in the prior calendar year. The certificate shall indicate
the proportion of total property tax on that parcel that was assessed for municipal
property tax and for statewide property tax.
(b) The owner of each rental property shall, on or before January 31 of each year, furnish
a certificate of rent to the Department of Taxes.
(c) A certificate under this section shall be in a form prescribed by the Commissioner
and shall include the following:
(1) the name of each renter;
(2) the address and the School Property Account Number of the rental property;
(3) the name of the owner or landlord of the rental property;
(4) the phone number, email address, and mailing address of the owner or landlord of the
rental property, as available;
(5) the type or types of rental units on the rental property;
(6) the number of rental units on the rental property;
(7) the number of ADA-accessible units on the rental property; and
(8) any additional information that the Commissioner determines is appropriate.
(d) An owner who knowingly fails to furnish a certificate to the Department as required
by this section shall be liable to the Commissioner for a penalty of $200.00 for each
failure to act. Penalties under this subsection shall be assessed and collected in
the manner provided in chapter 151 of this title for the assessment and collection
of the income tax.
(e) [Repealed.]
(f) Annually on or before December 15, the Department shall submit a report on the aggregated
data collected under this section to the House Committee on General and Housing and
the Senate Committee on Economic Development, Housing and General Affairs. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2009, No. 160 (Adj. Sess.), § 26; 2015, No. 134 (Adj. Sess.), § 17, eff. May 25, 2016; 2017, No. 188 (Adj. Sess.), § 6, eff. July 1, 2019; 2019, No. 160 (Adj. Sess.), § 4, eff. Jan. 1, 2021; 2021, No. 105 (Adj. Sess.), § 554, eff. July 1, 2022; 2023, No. 6, § 384, eff. July 1, 2023; 2025, No. 69, § 8, eff. July 1, 2025.)
§ 6070. Disallowed claims [Effective until contingency met; see also 32 V.S.A. chapter 154
effective July 1, 2028 if contingency met, set out below]
A claim shall be disallowed if the claimant received title to his or her homestead
primarily for the purpose of receiving benefits under this chapter. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998.)
§ 6070. Disallowed claims [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter
154 effective until contingency met, set out above]
A claim shall be disallowed if the claimant received title to the claimant’s homestead
primarily for the purpose of receiving benefits under this chapter. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2025, No. 73, § 52, contingently eff. July 1, 2028.)
§ 6071. Excessive and fraudulent claims [Effective July 1, 2028 if contingency met; see also
32 V.S.A. chapter 154 effective until contingency met, set out above]
(a) In any case in which it is determined under the provisions of this title that a claim
is or was excessive and was filed with fraudulent intent, the claim shall be disallowed
in full and the Commissioner may impose a penalty equal to the amount claimed. A disallowed
claim may be recovered by assessment as income taxes are assessed. The assessment,
including assessment of penalty, shall bear interest from the date the claim was credited
against property tax or income tax or paid by the State until repaid by the claimant
at the rate per annum established from time to time by the Commissioner pursuant to
section 3108 of this title. The claimant in that case, and any person who assisted in the preparation of filing
of such excessive claim or supplied information upon which the excessive claim was
prepared, with fraudulent intent, shall be fined not more than $1,000.00 or be imprisoned
not more than one year, or both.
(b) In any case in which it is determined that a claim is or was excessive, the Commissioner
may impose a 10 percent penalty on such excess, and if the claim has been paid or
credited against property tax or income tax otherwise payable, the municipal property
tax credit or homestead exemption shall be reduced or canceled and the proper portion
of any amount paid shall be similarly recovered by assessment as income taxes are
assessed, and such assessment shall bear interest at the rate per annum established
from time to time by the Commissioner pursuant to section 3108 of this title from the date of payment or, in the case of credit of a municipal property tax bill
under section 6066a of this title, from December 1 of the year in which the claim is filed until refunded or paid.
(c) In any case in which a homestead is rented by a person from another person under circumstances
deemed by the Commissioner to be not at arms-length, the Commissioner may determine
the rent constituting property tax for purposes of this chapter. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2007, No. 190 (Adj. Sess.), § 45; 2025, No. 73, § 52, contingently eff. July 1, 2028.)
§ 6071. Excessive and fraudulent claims [Effective until contingency met; see also 32 V.S.A.
chapter 154 effective July 1, 2028 if contingency met, set out below]
(a) In any case in which it is determined under the provisions of this title that a claim
is or was excessive and was filed with fraudulent intent, the claim shall be disallowed
in full and the Commissioner may impose a penalty equal to the amount claimed. A disallowed
claim may be recovered by assessment as income taxes are assessed. The assessment,
including assessment of penalty, shall bear interest from the date the claim was credited
against property tax or income tax or paid by the State until repaid by the claimant
at the rate per annum established from time to time by the Commissioner pursuant to
section 3108 of this title. The claimant in that case, and any person who assisted in the preparation of filing
of such excessive claim or supplied information upon which the excessive claim was
prepared, with fraudulent intent, shall be fined not more than $1,000.00 or be imprisoned
not more than one year, or both.
(b) In any case in which it is determined that a claim is or was excessive, the Commissioner
may impose a 10 percent penalty on such excess, and if the claim has been paid or
credited against property tax or income tax otherwise payable, the credit shall be
reduced or canceled and the proper portion of any amount paid shall be similarly recovered
by assessment as income taxes are assessed, and such assessment shall bear interest
at the rate per annum established from time to time by the Commissioner pursuant to
section 3108 of this title from the date of payment or, in the case of credit of a property tax bill under section 6066a of this title, from December 1 of the year in which the claim is filed until refunded or paid.
(c) In any case in which a homestead is rented by a person from another person under circumstances
deemed by the Commissioner to be not at arms-length, the Commissioner may determine
the rent constituting property tax for purposes of this chapter. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2007, No. 190 (Adj. Sess.), § 45.)
§ 6072. Appeals
Any person aggrieved by the denial, in whole or in part, of relief claimed under this
chapter, except when the denial is based upon late filing of claim for relief, may
appeal to the Commissioner by filing a petition of appeal within 60 days after the
denial. This appeal shall be a person’s exclusive remedy for denial of a benefit claimed
under this chapter. The Commissioner’s determination may be further appealed in the
manner described in subsection 5885(b) of this title. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2003, No. 70 (Adj. Sess.), § 50, eff. March 1, 2004.)
§ 6072. Appeals
Any person aggrieved by the denial, in whole or in part, of relief claimed under this
chapter, except when the denial is based upon late filing of claim for relief, may
appeal to the Commissioner by filing a petition of appeal within 60 days after the
denial. This appeal shall be a person’s exclusive remedy for denial of a benefit claimed
under this chapter. The Commissioner’s determination may be further appealed in the
manner described in subsection 5885(b) of this title. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2003, No. 70 (Adj. Sess.), § 50, eff. March 1, 2004.)
§ 6073. Rules of the Commissioner [Effective July 1, 2028 if contingency met; see also 32
V.S.A. chapter 154 effective until contingency met, set out above]
The Commissioner may, from time to time, adopt, amend, and withdraw rules interpreting
and implementing this chapter. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2025, No. 73, § 52, contingently eff. July 1, 2028.)
§ 6073. Regulations of the Commissioner [Effective until contingency met; see also 32 V.S.A.
chapter 154 effective July 1, 2028 if contingency met, set out below]
The Commissioner may, from time to time, issue, amend and withdraw regulations interpreting
and implementing this chapter. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998.)
§ 6074. Amendment of certain claims [Effective until contingency met; see also 32 V.S.A. chapter
154 effective July 1, 2028 if contingency met, set out below]
At any time within three years after the date for filing claims under subsection 6068(a)
of this chapter, a claimant who filed a claim by October 15 may file to amend that
claim with regard to housesite value, housesite education tax, housesite municipal
tax, and ownership percentage or to correct the amount of household income reported
on that claim. (Added 2001, No. 144 (Adj. Sess.), § 20, eff. June 21, 2002; amended 2007, No. 81, § 4; 2011, No. 143 (Adj. Sess.), § 28, eff. Jan. 1, 2013; 2021, No. 73, § 3.)
§ 6074. Amendment of certain claims [Effective July 1, 2028 if contingency met; see also 32
V.S.A. chapter 154 effective until contingency met, set out above]
At any time within three years after the date for filing claims under subsection 6068(a)
of this chapter, a claimant who filed a claim by October 15 may file to amend that
claim with regard to housesite value, housesite municipal tax, and ownership percentage
or to correct the amount of household income reported on that claim. (Added 2001, No. 144 (Adj. Sess.), § 20, eff. June 21, 2002; amended 2007, No. 81, § 4; 2011, No. 143 (Adj. Sess.), § 28, eff. Jan. 1, 2013; 2021, No. 73, § 3; 2025, No. 73, § 52, contingently eff. July 1, 2028.)
§ 6075. Repealed. 2013, No. 179 (Adj. Sess.), § D.105(b), eff. July 1, 2017.
§ 6075. Repealed. 2013, No. 179 (Adj. Sess.), § D.105(b), eff. July 1, 2017.
§ 6075a. Repealed. 2019, No. 72, § E.500.
§ 6075a. Repealed. 2019, No. 72, § E.500.