# 32 V.S.A. § 3836: Homes and dwellings

> Vermont · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C125_S3836

## Section

- **Citation:** 32 V.S.A. § 3836
- **Heading:** Homes and dwellings
- **Jurisdiction:** Vermont
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** VT Code / Title 32 / Chapter 125 / Section 3836

## Text

Annually at town meeting, a town may vote to exempt from taxes the first $75,000.00 or a smaller amount of the appraised value of buildings used and occupied exclusively as homes, dwelling houses, or farm buildings whether for sale or rent, provided such buildings have been constructed or put in the process of construction during the 12 months immediately preceding the meeting or are to be constructed or put in the process of construction during the 12 months immediately following the meeting. The duration of such exemption shall not exceed three years, to be determined by the vote. The exemption shall first be applicable against the grand list of the year in which the vote is taken.

## 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_S3836. Check the current official text before relying on it. Not legal advice.
