§ 6067. Credit limitations
Only one individual per household per taxable year shall be entitled to a property tax credit under this chapter. An individual who received a homestead exemption or credit with respect to property taxes assessed by another state for the taxable year shall not be entitled to receive a credit under this chapter. No taxpayer shall receive a renter credit under subsection 6066(b) of this title in excess of $2,500.00. No taxpayer shall receive a property tax credit under subdivision 6066(a)(3) of this title greater than $2,400.00 or cumulative credit under subdivisions 6066(a)(1)-(2) and (4) of this title greater than $5,600.00. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1999, No. 49, § 10, eff. June 2, 1999; 2005, No. 185 (Adj. Sess.), § 9; 2007, No. 82, § 2, eff. July 1, 2008; 2011, No. 143 (Adj. Sess.), § 30, eff. Jan. 1, 2013; 2018, No. 11 (Sp. Sess.), § H.13, eff. July 1, 2019; 2019, No. 160 (Adj. Sess.), § 5, eff. Jan. 1, 2021.)
Structure Vermont Statutes
Title 32 - Taxation and Finance
Chapter 154 - Homestead Property Tax Credit and Renter Credit
§ 6062. Number and identity of claimants; apportionment
§ 6063. Claim as personal; credit amount at time of transfer
§ 6064. Claim applied against outstanding liabilities
§ 6065. Forms; tables; notices
§ 6066. Computation of property tax credit and renter credit
§ 6066a. Determination of property tax credit
§ 6068. Application and time for filing
§ 6071. Excessive and fraudulent claims