Vt. Stat. Ann. » Title 32 Chapter 123
Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 3651 (2026)

General rule

✓ current as of May 2026
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Subchapter 002 : WHERE AND TO WHOM REAL ESTATE TAXED

(Cite as: 32 V.S.A. § 3651)
Notes of Decisions
Cited in 18 cases, 1964–2013 · leading case: Our Lady of Ephesus House of Prayer, Inc. v. Town of Jamaica, 2005 VT 16 (Vt. 2005).
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Our Lady of Ephesus House of Prayer, Inc. v. Town of Jamaica, 2005 VT 16 (Vt. 2005). “Eventually, the evidence moved into how the Town assessed the property in 2003, although some of OLEHOP’s claims were not presented to the listers even in 2003.”
Kingsland Bay Sch., Inc. v. Town of Middlebury, 569 A.2d 496 (Vt. 1989). · cites it 2× “See 32 V.S.A. §§ 3651, 4041. Tax exemptions are strictly construed against those claiming them; nevertheless, we will not construe the "public use" exemption so strictly as to exclude all public uses not assuming mandated governmental services.”
Magoon v. Bd. of Civil Auth., 442 A.2d 1276 (Vt. 1982). · cites it 3× “Defendant claims that 32 V.S.A. § 3651 provides an exception to the general exempt status of state-owned land in that the town can tax the Magoons as possessors of real estate.”
Robtoy v. City of St. Albans, 321 A.2d 45 (Vt. 1974). · cites it 2× “Collins as taxpayer, with whom the plaintiff had entered into the .”
In Re Tax Appeal of Abbey Church of St. Andrew the Apostle, 485 A.2d 1263 (Vt. 1984). “” 32 V.S.A. § 3651. In interpreting this statute, this Court has found tax liability to extend to a vested remainderman, Town of Brattleboro v.”
In Re Summit Ventures, Inc., 135 B.R. 483 (Bankr. D. Vt. 1991). · cites it 2× “In Vermont, 32 V.S.A. § 3651 establishes April 1 as the date for determining record ownership of taxable real propérty, and 32 V.”
Nichols v. Nichols, Jr., 427 A.2d 374 (Vt. 1981). “32 V.S.A. § 3651 (land can be listed in the name of the possessor as well as the owner).”
George v. Town of Calais, 373 A.2d 553 (Vt. 1977). “Based on this evidence, the trial court went on to find that the silos were fixtures, although not within the classification of trade fixtures and therefore taxable as real estate under 32 V.S.A. § 3651. In its conclusions, the court went on to point out that, since these silos…”
Sherburne Corp. v. Town of Sherburne, 496 A.2d 175 (Vt. 1985). · cites it 2× “32 V.S.A. § 3651 provides: Taxable real estate shall be set in the list to the last owner or possessor thereof on April 1 in each year in the town, village, school and fire district where it is situated.”
In Re Est. of Gillin, 773 A.2d 270 (Vt. 2001). “32 V.S.A. §§ 3651, 4151(b), 4152(a)(3). The Town, which held the property by virtue of the escheat statute, cannot retroactively change the status of the property when its right to hold it is extinguished.”
Vill. of Lyndonville v. Town of Burke, 505 A.2d 1207 (Vt. 1985). “” 32 V.S.A. § 3651. In this case, the owners in fee simple, unless exempted by statute, have been taxed on the land over which plaintiff holds easements in gross or rights-of-way.”
Gordon v. Bd. of Civil Auth., 2006 VT 94 (Vt. 2006). · cites it 2× “The Town asserts that the hangar is a building under the language of § 3608, and that Gordon is responsible for the tax under 32 V.S.A. § 3651, the statute requiring taxable real estate to be set in the grand list to the last owner or possessor in each tax year.”
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