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Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 3802 (2026)

✓ current as of May 2026
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Subchapter 001 : EXEMPTIONS

(Cite as: 32 V.S.A. § 3802)
Notes of Decisions
Cited in 79 cases (1 in the last 5 years), 1964–2026 · leading case: Am. Museum of Fly Fishing, Inc. v. Town of Manchester, 557 A.2d 900 (Vt. 1989).
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Am. Museum of Fly Fishing, Inc. v. Town of Manchester, 557 A.2d 900 (Vt. 1989). · cites it 20× “" NOTES [1] 32 V.S.A. § 3802 reads in pertinent part: "The following property shall be exempt from taxation:.”
Governor Clinton Council, Inc. v. Koslowski, 403 A.2d 689 (Vt. 1979). · cites it 28× “§ 3832(1), (6), and (7), so conditioning in certain cases the general exemption from taxation of “real and personal estate granted, sequestered or used for public, pious or charitable uses” declared in 32 V.S.A. § 3802 (4). The Council claims exemption under a different and more…”
Vermont Coll. of Fine Arts v. City of Montpelier, 2017 VT 12 (Vt. 2017). · cites it 10× “VCFA argued that Schulmaier Hall qualified for a tax exemption under the "public schools" clause of 32 V.S.A. § 3802(4) or, in the alternative, under the "public use" clause of the same statute.”
Hopkinton Scout Leaders Ass'n v. Town of Guilford, 2004 VT 2 (Vt. 2004). · cites it 12× “The Town argues that the trial court misconstrued 32 V.S.A § 3802(2) by extending its ap *578 plication to a scouting organization not chartered by act of the Congress of the United States.”
Herrick v. Town of Marlboro, 789 A.2d 915 (Vt. 2001). · cites it 9× “Plaintiff taxpayer Mark Herrick appeals from a Windham Superior Court finding that his land, which is “sequestered” for “pious” uses, is not exempt from property taxation under 32 V.S.A. § 3802(4). Because Herrick failed to irrevocably dedicate the sequestered property for the…”
Med. Ctr. Hosp. of Vermont, Inc. v. City of Burlington, 566 A.2d 1352 (Vt. 1989). · cites it 10× “Defendant City of Burlington (City) appeals from a judgment declaring plaintiff to be exempt from taxation under 32 V.S.A. § 3802(4). We affirm. Plaintiff Medical Center Hospital of Vermont (MCHV) is a nonprofit corporation organized under the laws of the State of Vermont with a…”
Kingsland Bay Sch., Inc. v. Town of Middlebury, 569 A.2d 496 (Vt. 1989). · cites it 12× “(Kingsland) is exempt from property tax pursuant to 32 V.S.A. § 3802(4) and 32 V.S.A. § 3832(7).”
Delta Psi Fraternity v. City of Burlington, 2008 VT 129 (Vt. 2008). · cites it 4× “Other tax-exempt property under § 3802 includes property owned and used by veterans’ organizations, 32 V.S.A. §3802(2); churches and libraries, id.”
Planned Parenthood of Vermont, Inc. v. City of Burlington, 503 A.2d 545 (Vt. 1985). · cites it 21× “NOTES [1] Title 32 V.S.A. § 3802 provides in part: The following property shall be exempt from taxation: .”
Brattleboro Child Dev., Inc. v. Town of Brattleboro, 416 A.2d 152 (Vt. 1980). · cites it 8× “(BCD) for property tax exemption pursuant to 32 V.S.A. § 3802 (4). The petition was denied at the administrative level below, and the defendant’s opposition to the exemption prevailed in the superior court.”
Our Lady of Ephesus House of Prayer, Inc. v. Town of Jamaica, 2005 VT 16 (Vt. 2005). · cites it 3× “In that action, the court accepted that the property was used for “pious” purposes, a prerequisite for exemption from property taxation under 32 V.S.A § 3802(4), but further concluded that a limiting provision, 32 V.”
Broughton v. Town of Charlotte, 356 A.2d 520 (Vt. 1976). · cites it 7× “5 acres, is exempt from local property taxation by virtue of 32 V.S.A. § 3802(4) which reads: The following property shall be exempt from taxation: .”
Show all 79 citing cases →
— Vt. Stat. Ann. tit. 32, § 3802(1) — 6 cases
Franks v. Town of Essex, Rockingham Area Cmty. Land Trust v. Town of Rockingham, 2013 VT 84 (Vt. 2013).
Town of Victory v. State, 814 A.2d 369 (Vt. 2002).
Sherburne Corp. v. Town of Sherburne, 207 A.2d 125 (Vt. 1965).
Sherburne Corp. v. Town of Sherburne, 496 A.2d 175 (Vt. 1985).
Gordon v. Bd. of Civil Auth., 2006 VT 94 (Vt. 2006).
— Vt. Stat. Ann. tit. 32, § 3802(11) — 1 case
Robtoy v. City of St. Albans, 321 A.2d 45 (Vt. 1974).
— Vt. Stat. Ann. tit. 32, § 3802(16) — 1 case
Rhci v. Town of Richford (Vt. Super. Ct. 2026).
— Vt. Stat. Ann. tit. 32, § 3802(2) — 6 cases
Governor Clinton Council, Inc. v. Koslowski, 403 A.2d 689 (Vt. 1979). “§ 3832(1), (6), and (7), so conditioning in certain cases the general exemption from taxation of “real and personal estate granted, sequestered or used for public, pious or charitable uses” declared in 32 V.S.A. § 3802 (4). The Council claims exemption under a different and more…”
Hopkinton Scout Leaders Ass'n v. Town of Guilford, 2004 VT 2 (Vt. 2004). “The Town argues that the trial court misconstrued 32 V.S.A § 3802(2) by extending its ap *578 plication to a scouting organization not chartered by act of the Congress of the United States.”
Delta Psi Fraternity v. City of Burlington, 2008 VT 129 (Vt. 2008). “Other tax-exempt property under § 3802 includes property owned and used by veterans’ organizations, 32 V.S.A. §3802(2); churches and libraries, id.”
Zlotoff Found., Inc. v. Town of South Hero, 2020 VT 25 (Vt. 2020).
Vermont Studio Ctr., Inc. v. Town of Johnson, 2010 VT 59 (Vt. 2010).
— Vt. Stat. Ann. tit. 32, § 3802(4) — 63 cases
Am. Museum of Fly Fishing, Inc. v. Town of Manchester, 557 A.2d 900 (Vt. 1989). “" NOTES [1] 32 V.S.A. § 3802 reads in pertinent part: "The following property shall be exempt from taxation:.”
Vermont Coll. of Fine Arts v. City of Montpelier, 2017 VT 12 (Vt. 2017). “VCFA argued that Schulmaier Hall qualified for a tax exemption under the "public schools" clause of 32 V.S.A. § 3802(4) or, in the alternative, under the "public use" clause of the same statute.”
Herrick v. Town of Marlboro, 789 A.2d 915 (Vt. 2001). “Plaintiff taxpayer Mark Herrick appeals from a Windham Superior Court finding that his land, which is “sequestered” for “pious” uses, is not exempt from property taxation under 32 V.S.A. § 3802(4). Because Herrick failed to irrevocably dedicate the sequestered property for the…”
Med. Ctr. Hosp. of Vermont, Inc. v. City of Burlington, 566 A.2d 1352 (Vt. 1989). “Defendant City of Burlington (City) appeals from a judgment declaring plaintiff to be exempt from taxation under 32 V.S.A. § 3802(4). We affirm. Plaintiff Medical Center Hospital of Vermont (MCHV) is a nonprofit corporation organized under the laws of the State of Vermont with a…”
Kingsland Bay Sch., Inc. v. Town of Middlebury, 569 A.2d 496 (Vt. 1989). “(Kingsland) is exempt from property tax pursuant to 32 V.S.A. § 3802(4) and 32 V.S.A. § 3832(7).”
— Vt. Stat. Ann. tit. 32, § 3802(5) — 1 case
Delta Psi Fraternity v. City of Burlington, 2008 VT 129 (Vt. 2008). “Other tax-exempt property under § 3802 includes property owned and used by veterans’ organizations, 32 V.S.A. §3802(2); churches and libraries, id.”
— Vt. Stat. Ann. tit. 32, § 3802(6) — 1 case
Governor Clinton Council, Inc. v. Koslowski, 403 A.2d 689 (Vt. 1979). “§ 3832(1), (6), and (7), so conditioning in certain cases the general exemption from taxation of “real and personal estate granted, sequestered or used for public, pious or charitable uses” declared in 32 V.S.A. § 3802 (4). The Council claims exemption under a different and more…”
— Vt. Stat. Ann. tit. 32, § 3802(7) — 1 case
In Re Guite, 2011 VT 58 (Vt. 2011).
— Vt. Stat. Ann. tit. 32, § 3802(8) — 2 cases
George v. Town of Calais, 373 A.2d 553 (Vt. 1977).
Pizzagalli Constr. Co. v. Town of Whitingham, 505 A.2d 678 (Vt. 1986).
— Vt. Stat. Ann. tit. 32, § 3802(9) — 2 cases
Governor Clinton Council, Inc. v. Koslowski, 403 A.2d 689 (Vt. 1979). “§ 3832(1), (6), and (7), so conditioning in certain cases the general exemption from taxation of “real and personal estate granted, sequestered or used for public, pious or charitable uses” declared in 32 V.S.A. § 3802 (4). The Council claims exemption under a different and more…”
Champlain Valley Exposition, Inc. v. Vill. of Essex Junction, 309 A.2d 25 (Vt. 1973).
— Vt. Stat. Ann. tit. 32, § 3802(h) — 1 case
Andrew C. & Margaret R. Sigler Found. v. Town of Norwich, 807 A.2d 442 (Vt. 2002).
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