Searching 2025-2026 Session

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 154* : Homestead property tax exemption, municipal property tax credit, and renter credit [Effective July 1, 2029 if contingency met; see also 32 V.S.A. Chapter 154 effective until contingency met, set out above]

(Cite as: 32 V.S.A. § 6067)
  • § 6067. Claim limitations [Effective July 1, 2029 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.

    [Subsection (c) effective July 1, 2029 if contingency met; see also subsection (c) effective July 2, 2029, set out below.]

    (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.

    [Subsection (c) effective July 2, 2029; see also subsection (c) effective July 1, 2029 if contingency met set, out above.]

    (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 $2,600.00. (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; 2025, No. 73, § 52, contingently eff. July 1, 2029; 2025, No. 169 (Adj. Sess.), § 9, eff. July 1, 2026; 2025, No. 169 (Adj. Sess.), § 11, eff. July 1, 2027; 2025, No. 169 (Adj. Sess.), § 14, eff. July 2, 2029.)