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Introduced by Representatives Gilbert of Fairfax, Barnard of Richmond, Clark of Vergennes, Consejo of Sheldon, Courcelle of Rutland City, Fitzgerald of St. Albans City, French of Randolph, Godin of Milton, Mrowicki of Putney, Turner of Milton and Zenie of Colchester

Referred to Committee on


Subject:  Taxation; property tax; property tax adjustment; household income; student income exclusion

Statement of purpose:  This bill proposes to remove the limit on the household income exclusion for students residing in the household for property tax adjustments.


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

Sec. 1.  32 V.S.A. § 6061(5)(C) is amended to read:

(5)  “Modified adjusted gross income” means “federal adjusted gross income”:

* * *

(C)  without the inclusion of: any gifts from nongovernmental sources other than those described in subdivision (B) of this subdivision (5); surplus food or other relief in kind supplied by a governmental agency; or the first $6,500.00 of income earned by a full‑time student who qualifies as a dependent of the claimant under the federal Internal Revenue Code earned income of the claimant’s child who during the entire taxable year was under the age of 26 years and had income of no more than $25,000.00; the first $6,500.00 of income received by a person who qualifies as a dependent of the claimant under the Internal Revenue Code and who is the claimant’s parent or disabled adult child; or payments made by the state pursuant to chapters 49 and 55 of Title 33 for foster care, or the first $6,500.00 of payments made by the state or an agency designated in section 8907 of Title 18 for flexible family funding or difficulty of care payments made to an individual for the support of an eligible person with a developmental disability as defined in subdivision 8722(2) of Title 18. If the commissioner determines, upon application by the claimant, that a person resides with a claimant who is disabled or was at least 62 years of age as of the end of the year preceding the claim, for the primary purpose of providing attendant care services (as defined in section 6321 of Title 33) or homemaker or companionship services, with or without compensation, which allow the claimant to remain in his or her home or avoid institutionalization, the commissioner shall exclude that person’s modified adjusted gross income from the claimant’s household income.  The commissioner may require that a certificate in a form satisfactory to the commissioner be submitted which supports the claim.


This act shall apply to claims filed in 2008 and after.

Published by:

The Vermont General Assembly
115 State Street
Montpelier, Vermont