S.A. § 6069 effective until July 1, 2025 set out above] (a) On or before January 31 of each year, the owner of land rented as a portion of a homestead in the prior calendar year shall furnish a certificate of rent to the Department of Taxes and to each claimant who owned a portion of the homestead and rented that land as a portion of a homestead in the prior calendar year. The certificate shall indicate the proportion of total property tax on that parcel that was assessed for municipal property tax and for statewide property tax. (b) The owner of each rental property shall, on or before January 31 of each year, furnish a certificate of rent to the Department of Taxes. (c) A certificate under this section shall be in a form prescribed by the Commissioner and shall include the following: (1) the name of the renter;(2) the address and any property tax parcel identification number of the homestead;(3) the name of the owner or landlord of the rental unit;(4) the phone number, email address, and mailing address of the landlord, as available;(5) the location of the rental unit;(6) the type of rental unit;(7) the number er or landlord of the rental unit;(4) the phone number, email address, and mailing address of the landlord, as available;(5) the location of the rental unit;(6) the type of rental unit;(7) the number of rental units in the building;(8) the gross monthly rent per unit;(9) the year in which the rental unit was built;(10) the ADA accessibility of the rental unit; and(11) any additional information that the Commissioner determines is appropriate.(d) An owner who knowingly fails to furnish a certificate to the Department as required by this section shall be liable to the Commissioner for a penalty of $200.00 for each failure to act. Penalties under this subsection shall be assessed and collected in the manner provided in chapter 151 of this title for the assessment and collection of the income tax. (e) [Repealed.](f) Annually on or before December 15, the Department shall submit a report on the aggregated data collected under this section to the Senate Committee on Economic Development, Housing and General Affairs and the House Committee on General and Housing. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2009, No. 160 (Adj. Sess.), § 26; 2015, No. 134 (Adj. Sess.), § 17, eff. sing and General Affairs and the House Committee on General and Housing. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2009, No. 160 (Adj. Sess.), § 26; 2015, No. 134 (Adj. Sess.), § 17, eff. May 25, 2016; 2017, No. 188 (Adj. Sess.), § 6, eff. July 1, 2019; 2019, No. 160 (Adj. Sess.), § 4, eff. Jan. 1, 2021; 2021, No. 105 (Adj. Sess.), § 554, eff. July 1, 2022; 2023, No. 6, § 384, eff. July 1, 2023; 2023, No. 181 (Adj. Sess.), § 98, eff. July 1, 2025.) § 6069. Landlord certificate [Effective July 1, 2025; see also 32 V.S.A. § 6069 effective until July 1, 2025 set out above] (a) On or before January 31 of each year, the owner of land rented as a portion of a homestead in the prior calendar year shall furnish a certificate of rent to the Department of Taxes and to each claimant who owned a portion of the homestead and rented that land as a portion of a homestead in the prior calendar year. The certificate shall indicate the proportion of total property tax on that parcel that was assessed for municipal property tax and for statewide property tax. (b) The owner of each rental property shall, on or before January 31 of each year, furnish a certificate of rent to the Department of Taxes. (c) A certificate under this section shall be in a form prescribed by the Commissioner and shall include the following: (1) the name of the renter;(2) the address and any property tax parcel identification number of the homestead;(3) the name of the owner or landlord of the rental unit;(4) the phone number, email address, and mailing address of the landlord, as available;(5) the location of the rental unit;(6) the type of rental unit;(7) the number er or landlord of the rental unit;(4) the phone number, email address, and mailing address of the landlord, as available;(5) the location of the rental unit;(6) the type of rental unit;(7) the number of rental units in the building;(8) the gross monthly rent per unit;(9) the year in which the rental unit was built;(10) the ADA accessibility of the rental unit; and(11) any additional information that the Commissioner determines is appropriate.(d) An owner who knowingly fails to furnish a certificate to the Department as required by this section shall be liable to the Commissioner for a penalty of $200.00 for each failure to act. Penalties under this subsection shall be assessed and collected in the manner provided in chapter 151 of this title for the assessment and collection of the income tax. (e) [Repealed.](f) Annually on or before December 15, the Department shall submit a report on the aggregated data collected under this section to the Senate Committee on Economic Development, Housing and General Affairs and the House Committee on General and Housing. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2009, No. 160 (Adj. Sess.), § 26; 2015, No. 134 (Adj. Sess.), § 17, eff. sing and General Affairs and the House Committee on General and Housing. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2009, No. 160 (Adj. Sess.), § 26; 2015, No. 134 (Adj. Sess.), § 17, eff. May 25, 2016; 2017, No. 188 (Adj. Sess.), § 6, eff. July 1, 2019; 2019, No. 160 (Adj. Sess.), § 4, eff. Jan. 1, 2021; 2021, No. 105 (Adj. Sess.), § 554, eff. July 1, 2022; 2023, No. 6, § 384, eff. July 1, 2023; 2023, No. 181 (Adj. Sess.), § 98, eff. July 1, 2025.)
Vermont Legal Code