Vermont 2023-2024 Regular Session

Vermont House Bill H0113

Introduced
1/26/23  

Caption

An act relating to the public, pious, or charitable uses property tax exemption

Impact

The newly introduced stipulations mandate that exempt organizations must provide annual certification to the Vermont Department of Taxes, asserting that they have not engaged in disqualifying lobbying or political activities. This requirement may increase the administrative burden on these organizations, requiring them to ensure compliance and maintain records to satisfy the certification, thus possibly affecting their operational dynamics. Failure to comply could lead to revocation of their tax-exempt status, which could create financial challenges for many groups dependent on such exemptions to operate sustainably.

Summary

House Bill H0113 proposes amendments to the current property tax exemption laws in Vermont, specifically concerning the eligibility of churches and charitable organizations. Under this bill, organizations that engage in lobbying or any political activities on their property would lose their eligibility for state property tax exemptions. This change emphasizes the separation of political activities from tax-exempt status, urging organizations to maintain their focus on public, pious, or charitable purposes without engaging in political discourse on their premises.

Contention

Debate surrounding H0113 has highlighted significant contention points regarding the balance between political engagement and tax-exempt status. Proponents argue that the bill is a necessary step to ensure that taxpayer benefits are not extended to organizations that engage in political lobbying, thus preserving the integrity of charitable contributions. Conversely, opponents fear that this measure may limit the ability of organizations to advocate for causes they support and engage in crucial public dialogue, potentially stifling the active participation of nonprofits in civic matters. This raises broader questions about the rights of these organizations and their role in the democratic process.

Companion Bills

No companion bills found.

Previously Filed As

VT HB05168

An Act Concerning Property Tax Exemptions For Property Used For Charitable Purposes.

VT SB242

Expand the charitable use property tax exemption

VT HB06103

An Act Concerning Property Tax Exemptions For Property Used For Charitable Purposes.

VT HB147

Relative to clarifying tax exemptions for properties used by religious, educational, and charitable organizations.

VT SB315

Exempting ad valorem property tax on property used for divine worship, educational, and charitable purposes

VT SB96

Exempting ad valorem property tax on property used for divine worship, educational, and charitable purposes

VT SB606

Exempting ad valorem property tax on property used for divine worship, educational, and charitable purposes

VT HB1055

Relative to the property tax exemption for charitable organizations.

VT H0280

An act relating to a property tax exemption for trailer coaches

VT HB589

Relating to the exemption from ad valorem taxation of property used by a charitable organization operating certain radio stations.

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