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Introduced by Representatives Mrowicki of Putney, Deen of Westminster and Obuchowski of Rockingham

Referred to Committee on


Subject:  Taxation; property tax; disabled veterans’ exemption; increase for veterans over 75 years of age

Statement of purpose:  This bill proposes to increase the disabled veterans’ property tax exemption for veterans over 75 years of age.


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

Sec. 1.  32 V.S.A. § 3802(11) is amended to read:

(11)(A)  Real and personal property to the extent of $10,000.00 of appraisal value, except any part used for business or rental, occupied as the established residence of and owned in fee simple by a veteran of any war or a veteran who has received an American Expeditionary Medal, his or her spouse, widow, widower, or child, or jointly by any combination of them, if one or more of them are receiving disability compensation for at least 50 percent disability, death compensation, dependence and indemnity compensation, or pension for disability paid through any military department or the veterans administration; or to the extent of $30,000.00 if owned by any of the foregoing persons, including a veteran over the age of 75 years who is receiving disability compensation for at least 30 percent disability; if, before May 1 of each year, there is filed with the listers:

(i)  a written application therefor; and

(ii)  a written statement from the military department or the veterans administration showing that the compensation or pension is being paid.  Only one exemption may be allowed on a property.  Application for an exemption under this section based upon permanent disability is only required to be filed with the listers before May 1 of the first year for which the exemption is sought, and the exemption shall remain on the grand list until title to the property is transferred.

(B)  The terms used in this subdivision shall have the same definitions as in Title 38, U.S. Code § 101, except that:

(i)  the definitions shall apply as if federal law recognized a civil union in the same manner as Vermont law;

(ii)  such definitions shall not be construed to deny eligibility for exemption in the case where such exemption is based on retirement for disability and retirement pay is received from a federal agency other than the veterans administration ; and

(iii)  the age and marital status limits in subdivision 101(4)(A) of this title shall not apply.

An unremarried widow or widower of a previously qualified veteran shall be entitled to the exemption provided in this subdivision whether or not he or she is receiving government compensation or pension.  By majority vote of those present and voting at an annual or special meeting warned for the purpose, a town may increase the veterans’ exemption under this subsection to up to $40,000.00 of appraisal value.  Any increase in exemption shall take effect for the taxable year for which it was voted, and shall remain in effect for future taxable years until amended or repealed by a similar vote.


This act shall apply to property taxes for fiscal years 2008 and after.

Published by:

The Vermont General Assembly
115 State Street
Montpelier, Vermont