The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Subchapter
001
:
SUBJECTS AND MANNER OF TAXATION
(Cite as: 32 V.S.A. § 3607a)
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§ 3607a. Barns, silos, and other farm structures
Barns, silos, sugarhouses, and bunkers used for silage storage shall be entered in
the grand list at fair market value as defined in subdivision 3481(1) of this title, except that by a majority vote of those present and voting at an annual or special
meeting warned for the purpose, a municipality may elect to exempt, or to appraise
at less than fair market value, barns, silos, sugarhouses, and bunkers used for silage
storage located within the municipality that are owned or leased by a farmer as defined
in subdivision 3752(7) of this title and used by the farmer as part of a farming operation. An election to exempt or to
reduce appraisals made under this section shall remain in effect for future tax years
until amended or repealed by a similar vote of the municipality. (Added 1983, No. 215 (Adj. Sess.), § 3, eff. May 10, 1984; amended 1987, No. 249 (Adj. Sess.).)