Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 3840 (2026)

✓ current as of May 2026

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Subchapter 002 : RESTRICTED EXEMPTIONS

(Cite as: 32 V.S.A. § 3840)

§ 3840. Charitable and fraternal organizations

When a society or body of persons associated for a charitable purpose, in whole or in part, including fraternal organizations, volunteer fire, and ambulance or rescue companies, owns real estate used exclusively for the purposes of such society, body, or organization, such real estate may be exempted from taxation, either in whole or in part, for a period not exceeding 10 years, if the town so votes. Upon the expiration of such exemption, a town may vote additional periods of exemption not exceeding five years each. (Amended 1961, No. 24, eff. March 17, 1961; 1975, No. 156 (Adj. Sess.), § 1.)

Notes of Decisions

Cited in 4 cases, 1970–1989 · 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 6× “§ 3802(4), but that the Town could vote to exempt plaintiff from property taxes pursuant to 32 V.S.A. § 3840. We reverse. I. Neither party questions the trial court's findings, which reveal the following relevant facts.”

New York Inst. for Educ. of the Blind v. Town of Wolcott, 262 A.2d 451 (Vt. 1970). · cites it 8× “802(4), that 32 V.S.A. § 3840, was inapplicable and ordered the defendant town to refund to the plaintiff taxes it had paid for the years 1966-1968.”

Brattleboro Child Dev., Inc. v. Town of Brattleboro, 416 A.2d 152 (Vt. 1980). “§ 3802 (4) must be made *406 with due respect for the legislature’s determination that those charitable organizations which are described by 32 V.S.A. § 3840, but which may or may not qualify for exemption under other provisions of our law, are exempted only upon the vote of the…”

In Re Appeal of Ne. Washington Cnty. Cmty. Health Ctr., 530 A.2d 558 (Vt. 1987). “§ 3838 (hotels; exemption not to exceed five years); 32 V.S.A. § 3840 (charitable and fraternal organizations; exemption not to exceed ten years); 32 V.”

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