V.S.A. tit. 32, ch. 123, subch. 3 — Where and to Whom Personal Property Taxed | Vermont Statutes Annotated (through the 2026 session) — Vermont

32 V.S.A. § 3691 General rule [Effective until July 1, 2031; see also § 3691 effective July 1, 2031, set out below]

3691. General rule [Effective until July 1, 2031; see also § 3691 effective July 1, 2031, set out below] Taxable tangible personal estate shall be set in the list to the last owner thereof on April 1 in each year, in the town, village, school, and fire district where such property is situated, with the exception that such personal estate situated within this State owned by persons residing outside the State or by persons unknown to the listers shall be set in the list to the person having the same in charge, in the town, village, school, and fire district where the same is situated and shall be holden for all taxes assessed on such list. However, tangible personal estate owned by nonresident persons or corporations, and used in this State by the State or a department or institution thereof, under lease, contract or other agreement, written or oral, may be set in the list in the town where so used, to such nonresident owner.

32 V.S.A. § 3692 Taxation of boats, outboard motors, and trailer coaches

3692. Taxation of boats, outboard motors, and trailer coaches (a) Except as otherwise provided, snowmobiles, trailer coaches as defined by 23 V.S.A. § 4 registered yearly for use on the highways and designed and used for recreational purposes except as provided by subsection (b) of this section, canoes, skiffs, sailboats, motor or power boats, boats, outboard motors, or any combination of boat and outboard motor, shall be taxed as personal property only when held as stock in trade, manufacturer’s inventory, or when used for income producing purposes, and in such cases shall be set in the list in accordance with section 3691 of this title. (b) A trailer coach shall be taxed as real property by the town in which it is located notwithstanding subsection (a) of this section if it is situated in the town on the same trailer site or camp site for more than 180 days during the 365 days prior to April 1. A trailer coach shall not be taxed as real property if it is stored on property on which the owner resides in another dwelling as a permanent residence. (b) A trailer coach shall be taxed as real property by the town in which it is located notwithstanding subsection (a) of this section if it is situated in the town on the same trailer site or camp site for more than 180 days during the 365 days prior to January 1. A trailer coach shall not be taxed as real property if it is stored on property on which the owner resides in another dwelling as a permanent residence. Amended 1959, No. 70, eff. April 1, 1959; 1961, No. 127, eff. April 1, 1961; 1971, No. 73, § 5, eff. for tax years beginning after December 31, 1970; 1983, No. 162 (Adj. Sess.), eff. April 20, 1984; 2025, No. 164 (Adj. Sess.), § 34, eff. July 1, 2031.