VT H0826

Creates the Land Access and Opportunity Fund as a special fund in the State Treasury, administered by the Land Access and Opportunity Board, to provide grants and loans for tenant property purchases, multiunit housing renovations, cooperative housing development, and transitional housing.

Prioritizes funding for projects that serve historically marginalized or disadvantaged communities, including individuals experiencing homelessness, substance use disorder, disabilities, justice system involvement, and agricultural workers.

Requires the Department of Taxes to issue a report by July 1, 2027 evaluating tax incentives and penalties related to affordable housing preservation, including projections on rent-to-own programs and tax treatment for properties owned by marginalized communities.

Establishes an 18-member Land Security Working Group to assess environmental justice impacts of Vermont's land use policies (including Act 250) on marginalized communities and make recommendations for protecting agricultural land for food security purposes, with a report due December 15, 2026.

Requires the Board to submit annual reports by January 31 detailing funded activities and finances, and directs collaboration with state agencies to identify pilot projects using public land for integrated community housing.