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S.206

Introduced by   Senator Starr of Essex-Orleans District

Referred to Committee on

Date:

Subject:  Taxation; property tax; current use; farm buildings

Statement of purpose:  This bill proposes to allow worker dwellings to qualify as farm buildings, even if on a separate parcel.

AN ACT RELATING TO CURRENT USE APPRAISAL FOR EMPLOYEE HOUSING ON A SEPARATE PARCEL

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

Sec. 1.  32 V.S.A. § 3752(14) is amended to read:

(14)  “Farm buildings” means all farm buildings and other farm improvements which are actively used by a farmer as part of a farming operation, are owned by a farmer or leased to a farmer under a written lease for a term of three years or more, and are situated on land that is enrolled in a use value appraisal program or on a housesite adjoining enrolled land.  “Farm buildings” shall include up to $100,000.00 of the value of a farm facility processing farm crops, a minimum of 75 percent of which are produced on the farm and shall not include any dwelling other than a dwelling, whether or not situated on land that is enrolled, in use during the preceding tax year exclusively to house one or more farm employees, as defined in section 4469 of Title 9, and their families, as a nonmonetary benefit of the farm employment, but shall not include any other dwelling.  This subdivision shall not affect the application of the definition of “farming” in subdivision 6001(22) of Title 10 or the definition of “farm structure” in subdivision 4413(d)(1) of Title 24.



Published by:

The Vermont General Assembly
115 State Street
Montpelier, Vermont


www.leg.state.vt.us