# 32 V.S.A. § 3803: Exemptions from local taxation

> Vermont · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C125_S3803

## Section

- **Citation:** 32 V.S.A. § 3803
- **Heading:** Exemptions from local taxation
- **Jurisdiction:** Vermont
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** VT Code / Title 32 / Chapter 125 / Section 3803

## Text

Except as otherwise provided, the following property shall not be set in the grand list to the owner thereof:

(1) real and personal estate used in operating a railroad, and appraised under sections 8281–8286 and 8321–8322 of this title, including the section of the North Stratford, New Hampshire, to Beecher Falls, Vermont, railroad line owned by the State of New Hampshire and situated in the Town of Canaan exempted from taxation under section 8286 of this title;

[Subdivision (2) effective until July 1, 2026; see also subdivision (2) effective July 1, 2026 set out below.]

(2) real and personal estate, except land and buildings, used in carrying on telephone business or in operating a transportation company in this State; and

[Subdivision (2) effective July 1, 2026; see also subdivision (2) effective until July 1, 2026 set out above.]

(2) real and personal estate, except land and buildings, used in operating a transportation company in this State; and

(3) money, stocks, bonds, mortgages, and other evidences of indebtedness.

## Nearby sections

- [32 V.S.A. § 3800 § 3800. Statutory purposes](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C125_S3800.md)
- [32 V.S.A. § 3802 § 3802. Property tax](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C125_S3802.md)
- [32 V.S.A. § 3802a § 3802a. Requirement to provide insurance information](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C125_S3802a.md)
- [32 V.S.A. § 3803 § 3803. Exemptions from local taxation](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C125_S3803.md)
- [32 V.S.A. § 3831 § 3831. College, university, or fraternity property](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C125_S3831.md)
- [32 V.S.A. § 3832 § 3832. Public, pious, and charitable uses](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C125_S3832.md)
- [32 V.S.A. § 3834 § 3834. Factories; quarries; mines](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C125_S3834.md)
- [32 V.S.A. § 3835 § 3835. Reporting exemption](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C125_S3835.md)
- [32 V.S.A. § 3836 § 3836. Homes and dwellings](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C125_S3836.md)
- [32 V.S.A. § 3837 § 3837. Airports](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C125_S3837.md)
- [32 V.S.A. § 3838 § 3838. Hotels](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C125_S3838.md)
- [32 V.S.A. § 3839 § 3839. Municipally owned lakeshore property](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C125_S3839.md)
- [32 V.S.A. § 3840 § 3840. Charitable and fraternal organizations](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C125_S3840.md)
- [32 V.S.A. § 3843 § 3843. Housing projects for low- and moderate-income occupants](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C125_S3843.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C125_S3803. Check the current official text before relying on it. Not legal advice.