The Vermont Statutes Online

Title 32: Taxation and Finance

Chapter 125: EXEMPTIONS

Sub-Chapter 002: Restricted Exemptions

32 V.S.A. § 3845. Alternate energy sources



[Section 3845 effective until January 1, 2015; see also section 3845 effective January 1, 2015 set out below and note set out below.]§ 3845. Alternate energy sources

(a) At an annual or special meeting warned for that purpose, a town may, by a majority vote of those present and voting, exempt alternate energy sources, as defined herein, from real and personal property taxation. Such exemption shall first be applicable against the grand list of the year in which the vote is taken and shall continue until voted otherwise, in the same manner, by the town.

(b) For the purposes of this section, alternate energy sources includes any plant, structure, or facility used for the generation of electricity or production of energy used on the premises for private, domestic, or agricultural purposes, no part of which may be for sale or exchange to the public. The term shall include grist mills, windmills, facilities for the collection of solar energy or the conversion of organic matter to methane, net metering systems regulated by the Public Service Board under 30 V.S.A. § 219a, and all component parts thereof, including land upon which the facility is located, not to exceed one-half acre. (Added 1975, No. 226 (Adj. Sess.), § 2; amended 2007, No. 92 (Adj. Sess.), § 23.)


[Section 3845 effective January 1, 2015; see also section 3845 effective until January 1, 2015 set out above and note set out below.]§ 3845. Renewable energy sources

(a) At an annual or special meeting warned for that purpose, a town may, by a majority vote of those present and voting, exempt renewable energy sources, as defined herein, from real and personal property taxation. Such exemption shall first be applicable against the grand list of the year in which the vote is taken and shall continue until voted otherwise, in the same manner, by the town.

Subsection (b) effective until January 1, 2017; see also subsection (b) effective January 1, 2017 set out below.

(b) As used in this section, renewable energy shall have the same meaning as in 30 V.S.A. § 8002(17) for energy used on the premises for private, domestic, or agricultural purposes, no part of which may be for sale or exchange to the public. The term shall include grist mills, windmills, facilities for the collection of solar energy or the conversion of organic matter to methane, net-metering systems regulated by the Public Service Board under 30 V.S.A. § 219a, and all component parts thereof, but excluding land upon which the facility is located.

Subsection (b) effective January 1, 2017; see also subsection (b) effective until January 1, 2017 set out above.

(b) As used in this section, renewable energy shall have the same meaning as in 30 V.S.A. § 8002(17) for energy used on the premises for private, domestic, or agricultural purposes, no part of which may be for sale or exchange to the public. The term shall include grist mills, windmills, facilities for the collection of solar energy or the conversion of organic matter to methane, net-metering systems regulated by the Public Service Board under 30 V.S.A. § 8010, and all component parts thereof, but excluding land upon which the facility is located. (Added 1975, No. 226 (Adj. Sess.), § 2; amended 2007, No. 92 (Adj. Sess.), § 23; 2013 No. 99 (Adj. Sess.), § 8, eff. Jan. 1, 2017; 2013, No. 174 (Adj. Sess.), § 28, eff. Jan. 1, 2015.)