The Vermont Statutes Online
The Statutes below now include the actions of the 2026 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.
Title 32 : Taxation and Finance
Chapter 123 : How, Where, and to Whom Property Is Taxed
Subchapter 002 : Where and to Whom Real Estate Taxed
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§ 3651. General rule [Effective until July 1, 2031; see also § 3651 effective July 1, 2031, set out below]
Taxable real estate shall be set in the list to the last owner or possessor thereof on April 1 in each year in the town, village, school, and fire district where it is situated.
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§ 3651. General rule [Effective July 1, 2031; see also § 3651 effective until July 1, 2031, set out above]
Taxable real estate shall be set in the list to the last owner or possessor thereof on January 1 in each year in the town, village, school, and fire district where it is situated. (Amended 2025, No. 164 (Adj. Sess.), § 32, eff. July 1, 2031.)