Vermont § 3800 - Statutory purposes

§ 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 (c) [Repealed.]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.)