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VT H0134

Bill

Status

Introduced

2/4/2025

Primary Sponsor

Charles Kimbell

Click for details

Origin

House of Representatives

2025-2026 Session

AI Summary

  • Changes how land use change tax is calculated when only a portion of a parcel is removed from use value appraisal, switching from valuing the removed portion as a separate parcel to proration based on acreage

  • Creates a new exemption from the 10% land use change tax for land withdrawn to develop affordable housing as defined in 24 V.S.A. § 4303(1)

  • Exemption requires the withdrawn land to front an existing public road and be located within or no more than three miles from a State designated downtown, village center, planned growth area, or designated neighborhood

  • Exemption prohibits the withdrawal from resulting in fragmentation of an existing parcel

  • Effective date is July 1, 2025

Legislative Description

An act relating to calculating land use change tax and creating a new land use change tax exemption for developing affordable housing

Last Action

Rep. Kornheiser of Brattleboro moved that the Committee on Ways and Means be relieved of the bill and that the same be committed to the Committee on Agriculture, Food Resiliency, and Forestry, which was agreed to

2/6/2025

Committee Referrals

Agriculture, Food Resiliency, and Forestry2/6/2025
Ways and Means2/4/2025

Full Bill Text

No bill text available