32 V.S.A. § 3607a — Barns, silos, and other farm structures

Barns, silos, sugarhouses, and bunkers used for silage storage shall be entered in
the grand list at fair market value as defined in subdivision 3481(1) of this title, except that by a majority vote of those present and voting at an annual or special
meeting warned for the purpose, a municipality may elect to exempt, or to appraise
at less than fair market value, barns, silos, sugarhouses, and bunkers used for silage
storage located within the municipality that are owned or leased by a farmer as defined
in subdivision 3752(7) of this title and used by the farmer as part of a farming operation. An election to exempt or to
reduce appraisals made under this section shall remain in effect for future tax years
until amended or repealed by a similar vote of the municipality. (