Vermont § 6069 - Landlord certificate

§ 6069. Landlord certificate

• (a) On or before January 31 of each year, the owner of land rented as a portion of a homestead
  in the prior calendar year shall furnish a certificate of rent to the Department of
  Taxes and to each claimant who owned a portion of the homestead and rented that land
  as a portion of a homestead in the prior calendar year. The certificate shall indicate
  the proportion of total property tax on that parcel that was assessed for municipal
  property tax and for statewide property tax. (b) The owner of each rental property shall, on or before January 31 of each year, furnish
  a certificate of rent to the Department of Taxes. (c) A certificate under this section shall be in a form prescribed by the Commissioner
  and shall include the following: (1) the name of each renter; (2) the address and the School Property Account Number of the rental property; (3) the name of the owner or landlord of the rental property; (4) the phone number, email address, and mailing address of the owner or landlord of the
  rental property, as available; (5) the type or types of rental units on the rental property; (6) the number of rental units on the rental property; (7) the number of ADA-accessible units on the rental property; and (8) any additional information that the Commissioner determines is appropriate. (d) An owner who knowingly fails to furnish a certificate to the Department as required
  by this section shall be liable to the Commissioner for a penalty of $200.00 for each
  failure to act. Penalties under this subsection shall be assessed and collected in
  the manner provided in chapter 151 of this title for the assessment and collection
  of the income tax. (e) [Repealed.] (f) Annually on or before December 15, the Department shall submit a report on the aggregated
  data collected under this section to the House Committee on General and Housing and
  the Senate Committee on Economic Development, Housing and General Affairs. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2009, No. 160 (Adj. Sess.), § 26; 2015, No. 134 (Adj. Sess.), § 17, eff. May 25, 2016; 2017, No. 188 (Adj. Sess.), § 6, eff. July 1, 2019; 2019, No. 160 (Adj. Sess.), § 4, eff. Jan. 1, 2021; 2021, No. 105 (Adj. Sess.), § 554, eff. July 1, 2022; 2023, No. 6, § 384, eff. July 1, 2023; 2025, No. 69, § 8, eff. July 1, 2025.) § 6069. Landlord certificate (a) On or before January 31 of each year, the owner of land rented as a portion of a homestead
  in the prior calendar year shall furnish a certificate of rent to the Department of
  Taxes and to each claimant who owned a portion of the homestead and rented that land
  as a portion of a homestead in the prior calendar year. The certificate shall indicate
  the proportion of total property tax on that parcel that was assessed for municipal
  property tax and for statewide property tax. (b) The owner of each rental property shall, on or before January 31 of each year, furnish
  a certificate of rent to the Department of Taxes. (c) A certificate under this section shall be in a form prescribed by the Commissioner
  and shall include the following: (1) the name of each renter; (2) the address and the School Property Account Number of the rental property; (3) the name of the owner or landlord of the rental property; (4) the phone number, email address, and mailing address of the owner or landlord of the
  rental property, as available; (5) the type or types of rental units on the rental property; (6) the number of rental units on the rental property; (7) the number of ADA-accessible units on the rental property; and (8) any additional information that the Commissioner determines is appropriate. (d) An owner who knowingly fails to furnish a certificate to the Department as required
  by this section shall be liable to the Commissioner for a penalty of $200.00 for each
  failure to act. Penalties under this subsection shall be assessed and collected in
  the manner provided in chapter 151 of this title for the assessment and collection
  of the income tax. (e) [Repealed.] (f) Annually on or before December 15, the Department shall submit a report on the aggregated
  data collected under this section to the House Committee on General and Housing and
  the Senate Committee on Economic Development, Housing and General Affairs. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2009, No. 160 (Adj. Sess.), § 26; 2015, No. 134 (Adj. Sess.), § 17, eff. May 25, 2016; 2017, No. 188 (Adj. Sess.), § 6, eff. July 1, 2019; 2019, No. 160 (Adj. Sess.), § 4, eff. Jan. 1, 2021; 2021, No. 105 (Adj. Sess.), § 554, eff. July 1, 2022; 2023, No. 6, § 384, eff. July 1, 2023; 2025, No. 69, § 8, eff. July 1, 2025.)