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H.661

Introduced by   Representatives Johnson of Canaan, Allard of St. Albans Town, Bartlett of Dover, Bostic of St. Johnsbury, Brennan of Colchester, Condon of Colchester, Dunsmore of Georgia, Endres of Milton, Flory of Pittsford, Johnson of South Hero, Keenan of St. Albans City, Kennedy of Chelsea, Krawczyk of Bennington, Lawrence of Lyndon, Marcotte of Coventry, Morley of Barton, Peaslee of Guildhall, Shaw of Derby and Winters of Williamstown

Referred to Committee on

Date:

Subject:  Taxation; property tax; trailer coaches

Statement of purpose:  This bill proposes to expand the exemption from property tax to include trailer coaches in storage.

AN ACT RELATING TO PROPERTY TAXATION OF TRAILER COACHES

It is hereby enacted by the General Assembly of the State of Vermont:


Sec. 1.  32 V.S.A. § 3692 is amended to read:

§ 3692.  Taxation of boats, outboard motors, and trailer

               coaches

* * *

(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 except for purposes of storage.  A trailer coach shall be deemed to be in storage for any period of one week or more during which it is not connected to water, electricity, gas, or an other utility or serviceA 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.



Published by:

The Vermont General Assembly
115 State Street
Montpelier, Vermont


www.leg.state.vt.us