Terms Used In Vermont Statutes Title 32 Sec. 6067

• Homestead: means a homestead as defined under subdivision 5401(7) of this title, but not under subdivision 5401(7)(G) of this title, and declared on or before October 15 in accordance with section 5410 of this title. See
• Household: means , for any individual and for any taxable year, the individual and such other persons as resided with the individual in the principal dwelling at any time during the taxable year. See
• Property tax: means the amount of ad valorem taxes, exclusive of special assessments, interest, penalties, and charges for service, assessed on real property in this State used as the claimant's housesite, or that would have been assessed if the homestead had been properly declared at the time of assessment. See
• Property tax credit: means a credit of the prior tax year's statewide or municipal property tax liability or a homestead owner credit, as authorized under section 6066 of this title, as the context requires. See
• State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See
• Taxable year: means the calendar year preceding the year in which the claim is filed. See