Vermont Statutes Annotated
Vt. Stat. Ann. tit. 32, § 3652 (2026)
Mortgagor deemed owner
✓ current as of May 2026
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Subchapter 002 : WHERE AND TO WHOM REAL ESTATE TAXED
(Cite as: 32 V.S.A. § 3652)-
§ 3652. Mortgagor deemed owner
When real estate is mortgaged, the mortgagor shall be deemed the owner thereof for the purpose of taxation, until the mortgagee takes possession, after which the mortgagee shall be deemed the owner.
Notes of Decisions
Cited in 3
cases, 1970–1983 · leading case: In Re New England Carpet Co., Inc., 26 B.R. 934 (Bankr. D. Vt. 1983).
In Re New England Carpet Co., Inc., 26 B.R. 934 (Bankr. D. Vt. 1983). “1970): As to personal property taxes here involved, they stand on a different footing, since there is no Vermont personal property statute similar to 32 V.S.A. § 3652 on real estate, just referred to.”
Town of Bristol v. United States ex rel. Small Bus. Admin., 315 F. Supp. 908 (D. Vt. 1970). “But a general tax statute, 32 V.S.A. § 3652, specifically provides: “When real estate is mortgaged, the mortgagor shall be deemed the owner thereof for the purpose of taxation, until the mortgagee takes possession, after which the mortgagee shall be deemed the owner.”
Robtoy v. City of St. Albans, 321 A.2d 45 (Vt. 1974). “See, for example, 32 V.S.A. § 3652; Town of Brattleboro v. Smith, supra; Doubleday v.”
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