Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 3602b
Communications property [Effective July 1, 2026]
# (a)
All communications property shall be set in the grand list as real estate.
# (b)
Communications property owned by a nonmunicipal communications service provider shall be taxed at appraisal value as defined in section 3481 of this title.
# (c)
As used in this section, “communications property” means tangible personal property used to enable the real-time, two-way, electromagnetic transmission of information, such as audio, video, and data, that is so fitted and attached as to be part of a local, state, national, or international communications network, as well as facilities that are part of a cable television system as defined in 30 V.S.A. § 501(2). The term includes wires, cables, conduit, pipes, antennas, poles, and wireless towers.
# (d)
# (1)
On or before May 1 of each year, the Division of Property Valuation and Review of the Department of Taxes shall provide the listers in each municipality with the valuation of all taxable communications property of any communications service provider situated therein as reported by such provider to the Division.
# (2)
On or before March 31 of each year, each communications service provider shall submit to the Division a sworn inventory of all its taxable communications property in a form that identifies the valuation of its property in each municipality.
# (3)
The Division shall prescribe the form of the inventory required under subdivision
(2) of this subsection and the officer or officers who shall submit the sworn inventory.
# (4)
The valuations provided to the listers pursuant to this section shall be used by the listers in determining and fixing the valuations of communications property for the purposes of property taxation. (
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In this chapter (40 sections)
- 123-3601 · Repealed
- 123-3602 · Manufacturing machinery
- 123-3602a · Facilities used in the generation, transmission, or…
- 123-3602b · Communications property [Effective July 1, 2026]
- 123-3603 · Construction equipment
- 123-3604 · Mines and quarries
- 123-3605 · Water rights
- 123-3606 · Standing timber
- 123-3607 · Orchard lands
- 123-3607a · Barns, silos, and other farm structures
- 123-3608 · Buildings on leased land
- 123-3609 · Perpetual or redeemable leases
- 123-3610 · Taxation of perpetual leased lands
- 123-3611 · Assessment against State easements for flood control projects
- 123-3612 · Owner’s improvements
- 123-3613 · Appeal
- 123-3614 · Property on federal land
- 123-3615 · 123-3615
- 123-3617 · Repealed. 1991, No. 203 (Adj. Sess.), § 1, eff. May 27, 1992
- 123-3618 · Business personal property
- 123-3619 · Time-share projects
- 123-3620 · Electric utility poles, lines, and fixtures
- 123-3621 · Petroleum and natural gas infrastructure
- 123-3651 · General rule
- 123-3652 · Mortgagor deemed owner
- 123-3653 · Unoccupied and owner unknown
- 123-3654 · Undivided estate of deceased person
- 123-3655 · Facilities not within town limits
- 123-3656 · Repealed. 1997, No. 60, § 55
- 123-3657 · 123-3657
- 123-3659 · Municipal lands [Effective July 1, 2026; see also 32 V.S.A.…
- 123-3660 · Repealed. 1997 (Adj. Sess.), No. 71, § 22, eff. Jan. 1, 1998
- 123-3691 · General rule
- 123-3692 · Taxation of boats, outboard motors, and trailer coaches
- 123-3701 · Definitions
- 123-3702 · Payment of grants authorized
- 123-3703 · Grant formula
- 123-3704 · Determination of assessed values; appeal
- 123-3705 · Adjusted municipal grand list and adjusted municipal tax rate
- 123-3706 · Payment to municipalities