The Vermont Statutes Online

Title 32 : Taxation and Finance

Chapter 125 : Exemptions

Subchapter 002 : RESTRICTED EXEMPTIONS

• § 3832. Public, pious, and charitable uses

  The exemption from taxation of real and personal estate granted, sequestered, or used for public, pious, or charitable uses shall not be construed as exempting:

  (1) real and personal property held in trust for a municipal corporation by virtue of a trust that takes effect after May 20, 1959 when the property is located outside the town where the municipal corporation has its principal place of business, unless the town or municipality in which the property is located so votes at any regular or special meeting duly warned therefor;

  (2) real estate owned or kept by a religious society other than a church edifice, a parsonage, the outbuildings of the church edifice or parsonage, a building used as a convent, school, orphanage, home, or hospital, land adjacent to any of the buildings named in this subdivision, kept and used as a parking lot not used to produce income, lawn, playground, or garden, and the so-called glebe lands;

  (3) property of railroad corporations;

  (4) a municipal electric light plant when located outside the town wherein the municipality owning it is situated;

  (5) real and personal property held by the State and located in any town other than that in which the institution of which it forms a part is located;

  (6) real and personal property owned or kept by an orphanage, home, or hospital, including a diagnostic and treatment center not used for the purpose of such institution but leased to others for income or profit, whether or not the institution is conducted by or connected with a religious society, unless the town or municipality in which the property is located so votes at any regular or special meeting duly warned therefor; or

  (7) real and personal property of an organization when the property is used primarily for health or recreational purposes, unless the town or municipality in which the property is located so votes at any regular or special meeting duly warned therefor, and except for the following types of property:

  (A) buildings and land owned and occupied by a health, recreation, and fitness organization that is:

  (i) exempt from taxation under 26 U.S.C. § 501(c)(3);

  (ii) used its income entirely for its exempt purpose; and

  (iii) promotes exercise and healthy lifestyles for the community and serve citizens of all income levels; and

  (B) real and personal property operated as a skating rink, owned and operated on a nonprofit basis, but not necessarily by the same entity, and that, in the most recent calendar year, provided facilities to local public schools for a sport officially recognized by the Vermont Principals’ Association. (Amended 1959, No. 187; 1965, No. 71; 2013, No. 174 (Adj. Sess.), § 55, eff. Jan. 1, 2015; 2017, No. 113 (Adj. Sess.), § 187.)