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Introduced by Representatives Komline of Dorset and Adams of Hartland

Referred to Committee on


Subject:  Taxation; use value; waiver of penalty; affordable housing

Statement of purpose:  This bill proposes to waive the current use development penalty if the development will be affordable housing.


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

Sec. 1.  32 V.S.A. § 3752(5) is amended to read:

(5)  “Development” means, for the purposes of determining whether a land use change tax is to be assessed under section 3757 of this chapter, the construction of any building, road or other structure, or any mining, excavation or landfill activity.  “Development” also means the subdivision of a parcel of land into two or more parcels, regardless of whether a change in use actually occurs, where one or more of the resulting parcels contains less than 25 acres each; but if subdivision is solely the result of a transfer to one or more of a spouse, parent, grandparent, child, grandchild, niece, nephew, or sibling of the transferor, or to the surviving spouse of any of the foregoing, then “development” shall not apply to any portion of the newly-created newly created parcel or parcels which qualifies for enrollment and for which, within 30 days following the transfer, each transferee applies for reenrollment in the use value appraisal program or which is used for the primary residence of any of the transferees.  “Development” also means the cutting of timber on property appraised under this chapter at use value in a manner contrary to a forest or conservation management plan as provided for in subsection 3755(b) of this title, or contrary to the minimum acceptable standards for forest management; or a change in the parcel or use of the parcel in violation of the conservation management standards established by the commissioner of forests, parks and recreation.  The term “development” shall not include the construction, reconstruction, structural alteration, relocation or enlargement of any building, road or other structure for farming, logging, forestry or conservation purposes, but shall include the subsequent commencement of a use of that building, road or structure for other than farming, logging or forestry purposes.  The term “development” shall not apply to any portion of the newly created parcel which is used exclusively, for at least ten years after the parcel is transferred, for affordable housing as described in section 5920(f)(1) through (4) of this title.

Published by:

The Vermont General Assembly
115 State Street
Montpelier, Vermont