Vermont § 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:

§ 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: