VT S0275

Creates the Cemetery Vandalism Response Fund, administered by the Vermont Old Cemetery Association (VOCA), to provide grants to cemetery agencies for repairing vandalized cemeteries

Requires cemetery agencies to report vandalism to VOCA within 30 days of discovery and notify affected lot owners or next of kin in writing

Agencies may apply for repair grants within six months of reporting, with applications requiring damage documentation, photographs, contractor bids from at least two contractors, and certification that no other funds are available

Funds the program through a $5.00 fee collected by cemetery agencies for each burial or cremation performed, with annual payments due to VOCA by January 15

Takes effect July 1, 2026, with initial fee collection beginning January 1, 2027 for burials and cremations occurring between July 1, 2026 and December 31, 2026