§ 3800. Statutory purposes
(a) The statutory purpose of the exemption for congressionally chartered organizations
in subdivision 3802(2) of this title is to support certain organizations with a patriotic, charitable, historical, or
educational purpose.
(b) The statutory purpose of the exemption for public, pious, and charitable property
in sections 3832 and 3840 and subdivision 3802(4) of this title is to allow these organizations to dedicate more of their financial resources to
furthering their public-service missions.
(c) [Repealed.]
(d) The statutory purpose of the exemption for Young Men’s and Women’s Christian Associations
in subdivision 3802(6) of this title is to allow these organizations to dedicate more of their financial resources to
furthering their public-service missions.
(e) The statutory purpose of the exemption for cemeteries in subdivision 3802(7) of this title is to lower the cost of establishing and maintaining cemeteries.
(f) The statutory purpose of the exemption for property owned by agricultural societies
in subdivision 3802(9) of this title is to lower the cost of public access to agricultural events.
(g) The statutory purpose of the exemption for $10,000.00 of appraised value of a residence
for a veteran in subdivision 3802(11) of this title is to recognize disabled veterans’ service to Vermont and to the country.
(h) The statutory purpose of the exemption for property exclusively installed and operated
for the abatement of water pollution in subdivision 3802(12) of this title is to encourage real property improvements that abate water pollution by nonpublic
entities that would not qualify for an exemption as a government entity.
(i) The statutory purpose of the exemption for humane societies in subdivision 3802(15) of this title is to lower operating costs for organizations that protect animals to allow them
to dedicate more of their financial resources to furthering their public-service missions.
(j) The statutory purpose of the exemption for federally qualified health centers or rural
health clinics in subdivision 3802(16) of this title is to support health centers that serve an underserved area or population, offer
a sliding fee scale, provide comprehensive services, and have an ongoing quality assurance
program.
(k) The statutory purpose of the railroad property alternative tax method in subdivision 3803(1) of this title is to provide an alternative to the traditional valuation method in order to achieve
consistency across municipalities.
(l) The statutory purpose of the telephone property alternative tax method referenced
in subdivision 3803(2) of this title is to provide an alternative to the traditional valuation method in order to achieve
consistency across municipalities.
(m) The statutory purpose of the exemptions in Vermont permanent session law in 2008 Acts
and Resolves No. 190, 1892 Acts and Resolves No. 213, 1945 Acts and Resolves No. 204,
1939 Acts and Resolves No. 250, 1921 Acts and Resolves No. 31, 1921 Acts and Resolves
No. 262, 1910 Acts and Resolves No. 370, and 1900 Acts and Resolves No. 244 is to
provide relief to specific properties that have demonstrated an individual purpose
to the General Assembly.
(n) The statutory purpose of the exemptions for renewable energy plants generating electricity
from solar power in subdivision 3802(17) of this title and for energy storage facilities in subdivision 3802(19) of this title is to lower the cost of generating and storing electricity from solar power for smaller
plants and facilities.
(o) The statutory purpose of the exemptions for broadband infrastructure in subdivision 3802(20) of this title is to lower the cost of broadband deployment in unserved and underserved areas of
Vermont.
(p) The statutory purpose of the exemption under subdivision 3802(21) of this title for property owned by Native American tribes is to recognize those peoples as the
traditional land caretakers of Vermont and to lower their costs to allow them to dedicate
more of their financial resources to furthering their tribe-related activities.
[Subsection (q) repealed effective July 1, 2037.]
(q) The statutory purpose of the exemption under 32 V.S.A. chapter 125, subchapter 3 for new construction or rehabilitation is to lower the cost of new
construction or rehabilitation of residential properties in flood-impacted communities. (Added 2013, No. 200 (Adj. Sess.), § 15; amended 2021, No. 54, § 17; 2021, No. 71, § 13; 2021, No. 90 (Adj. Sess.), § 2, eff. July 1, 2022; 2021, No. 105 (Adj. Sess.), § 522, eff. July 1, 2022; 2023, No. 181 (Adj. Sess.), § 79, eff. June 17, 2024; 2023, No. 181 (Adj. Sess.), § 82(1), eff. July 1, 2037.)