# 32 V.S.A. § 6067: Credit limitations [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]

> Vermont · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6067

## Section

- **Citation:** 32 V.S.A. § 6067
- **Heading:** Credit limitations [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]
- **Jurisdiction:** Vermont
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** VT Code / Title 32 / Chapter 154 / Section 6067

## Text

Only one individual per household per taxable year shall be entitled to a property tax credit under this chapter. An individual who received a homestead exemption or credit with respect to property taxes assessed by another state for the taxable year shall not be entitled to receive a credit under this chapter. No taxpayer shall receive a renter credit under subsection 6066(b) of this title in excess of $2,500.00. No taxpayer shall receive a property tax credit under subdivision 6066(a)(3) of this title greater than $2,400.00 or cumulative credit under subdivisions 6066(a)(1)-(2) and (4) of this title greater than $5,600.00.

(a) Claimant. Only one individual per household per taxable year shall be entitled to a homestead exemption claim or property tax credit claim, or both, under this chapter.

(b) Other states. An individual who received a homestead exemption or credit with respect to property taxes assessed by another state for the taxable year shall not be entitled to receive a credit under this chapter.

(c) Dollar amount. No claimant shall receive a renter credit under subsection 6066(b) of this title in excess of $2,500.00. No claimant shall receive a municipal property tax credit under subdivision 6066(a)(2) of this title greater than $2,400.00.

## Nearby sections

- [32 V.S.A. § 6061 § 6061. Definitions [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6061.md)
- [32 V.S.A. § 6062 § 6062. Number and identity of claimants; apportionment [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6062.md)
- [32 V.S.A. § 6063 § 6063. Claim as personal; credit and exemption amount at time of transfer [Effective July 1, 2028 if contingency met; see also 32 @ chapter 154 effective until contingency met, set out above]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6063.md)
- [32 V.S.A. § 6064 § 6064. Claim applied against outstanding liabilities](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6064.md)
- [32 V.S.A. § 6065 § 6065. Forms; tables; notices [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6065.md)
- [32 V.S.A. § 6066 § 6066. Computation of property tax credit and renter credit [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6066.md)
- [32 V.S.A. § 6066a § 6066a. Determination of property tax credit [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6066a.md)
- [32 V.S.A. § 6067 § 6067. Credit limitations [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6067.md)
- [32 V.S.A. § 6068 § 6068. Application and time for filing [Effective July 1, 2028 if contingency met; see also 32 @ chapter 154 effective until contingency met, set out above]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6068.md)
- [32 V.S.A. § 6069 § 6069. Landlord certificate](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6069.md)
- [32 V.S.A. § 6070 § 6070. Disallowed claims [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6070.md)
- [32 V.S.A. § 6071 § 6071. Excessive and fraudulent claims [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6071.md)
- [32 V.S.A. § 6072 § 6072. Appeals](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6072.md)
- [32 V.S.A. § 6073 § 6073. Rules of the Commissioner [Effective July 1, 2028 if contingency met; see also 32 @ chapter 154 effective until contingency met, set out above]](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6073.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C154_S6067. Check the current official text before relying on it. Not legal advice.