Where and to Whom Real Estate Taxed

V.S.A. tit. 32, ch. 123, subch. 2

in effect

32 V.S.A. § 3651 General rule [Effective until July 1, 2031; see also § 3651 effective July 1, 2031, set out below]

3651. General rule [Effective until July 1, 2031; see also § 3651 effective July 1, 2031, set out below] Taxable real estate shall be set in the list to the last owner or possessor thereof on April 1 in each year in the town, village, school, and fire district where it is situated.

32 V.S.A. § 3652 Mortgagor deemed owner

3652. Mortgagor deemed owner When real estate is mortgaged, the mortgagor shall be deemed the owner thereof for the purpose of taxation, until the mortgagee takes possession, after which the mortgagee shall be deemed the owner.

32 V.S.A. § 3653 Unoccupied and owner unknown

3653. Unoccupied and owner unknown When the owner of unoccupied real estate is unknown to the listers, it shall be set in the list in the name of the original grantee or by such other description as in their judgment will best designate it. When a division of the original rights of grantees is made in whole or in part, each lot of every division shall be set apart in the list from other lots of the same right.

32 V.S.A. § 3654 Undivided estate of deceased person

3654. Undivided estate of deceased person Undivided real estate of a deceased person shall be assessed to such person’s estate or to his or her executor or administrator, or to the possessor thereof, until notice is given to the listers of the sale or division of the same and the names of the persons to whom it is transferred. When such estate is assessed to the estate, the executor or administrator shall pay the taxes assessed.

32 V.S.A. § 3655 Facilities not within town limits

3655. Facilities not within town limits For the purpose of taxation: (1) Wharves erected in Lake Champlain and not within the limits of a town shall be considered as being in the towns adjoining such wharves. (2) Utility lines, including submarine cables or pipelines, constructed or maintained in Lake Champlain and not otherwise within the limits of the towns of South Hero and Grand Isle shall be considered as being in whichever of those towns adjoin those facilities as if the northerly and southerly lines of those towns were extended easterly and westerly to the county lines. Amended 1961, No. 244, eff. July 26, 1961.

32 V.S.A. § 3656 Repealed. 1997, No. 60, § 55.

32 V.S.A. §§ 3657, 3658 Repealed. 1979, No. 203 (Adj. Sess.), § 5, eff. May 7, 1980.

32 V.S.A. § 3659 Municipal lands

3659. Municipal lands Land and buildings of a municipal corporation, whether acquired by purchase or condemnation and situated outside its territorial limits shall be taxed by the municipality in which such land is situated. Said land shall be set to such municipal corporation in the grand list of the town or city in which such real estate is located at the value fixed in the appraisal next preceding the date of acquisition of such property and taxed on such valuation. The value fixed on such property at each appraisal thereafter shall be the same per acre as the value fixed on similar property in the town or city. Improvements made subsequent to the acquisition of the land shall not be taxed; except that an additional tax not to exceed 75 percent of the appraisal of the land may be levied in lieu of a personal property tax. Electric utility poles, lines, and pole fixtures owned by a municipal utility lying beyond its boundaries shall be taxed at appraisal value as defined in section 3481 of this title. Communications property, as defined in section 3602b of this title, owned by a municipality lying beyond its boundaries shall be taxed at appraisal value as defined in section 3481 of this title. Amended 1957, No. 219, § 2, eff. July 1, 1961; 1985, No. 169 (Adj. Sess.), § 2, eff. May 5, 1986; 1987, No. 195 (Adj. Sess.), eff. April 1, 1988; 2023, No. 145 (Adj. Sess.), § 12, eff. July 1, 2026.

32 V.S.A. § 3660 Repealed. 1997 (Adj. Sess.), No. 71, § 22, eff. Jan. 1, 1998.

Source: Vermont General Assembly (legislature.vermont.gov)URL: https://legislature.vermont.gov/statutes/chapter/32/123Fetched: 10/21/2026