32 V.S.A. § 6069 § 6069
Landlord certificate
Operative Text
(a) On or before January 31 of each year, the owner of land rented as a portion of a homestead in the prior calendar year shall furnish a certificate of rent to the Department of Taxes and to each claimant who owned a portion of the homestead and rented that land as a portion of a homestead in the prior calendar year. The certificate shall indicate the proportion of total property tax on that parcel that was assessed for municipal property tax and for statewide property tax. (b) The owner of each rental property shall, on or before January 31 of each year, furnish a certificate of rent to the Department of Taxes. (c) A certificate under this section shall be in a form prescribed by the Commissioner and shall include the following: (1) the name of each renter; (2) the address and the School Property Account Number of the rental property; (3) the name of the owner or landlord of the rental property; (4) the phone number, email address, and mailing address of the owner or landlord of the rental property, as available; (5) the type or types of rental units on the rental property; (6) the number of rental units on the rental property; (7) the number of ADA-accessible units on the rental property; and (8) any additional information that the Commissioner determines is appropriate. (d) An owner who knowingly fails to furnish a certificate to the Department as required by this section shall be liable to the Commissioner for a penalty of $200.00 for each failure to act. Penalties under this subsection shall be assessed and collected in the manner provided in chapter 151 of this title for the assessment and collection of the income tax. (e) [Repealed.] (f) Annually on or before December 15, the Department shall submit a report on the aggregated data collected under this section to the House Committee on General and Housing and the Senate Committee on Economic Development, Housing and General Affairs. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2009, No. 160 (Adj. Sess.), § 26; 2015, No. 134 (Adj. Sess.), § 17, eff. May 25, 2016; 2017, No. 188 (Adj. Sess.), § 6, eff. July 1, 2019; 2019, No. 160 (Adj. Sess.), § 4, eff. Jan. 1, 2021; 2021, No. 105 (Adj. Sess.), § 554, eff. July 1, 2022; 2023, No. 6, § 384, eff. July 1, 2023; 2025, No. 69, § 8, eff. July 1, 2025.)
Under 32 V.S.A. ch. 154 § 6069, Vermont law requires rental property owners to file an annual certificate of rent with the Department of Taxes by January 31 each year. The certificate must include specific details about the rental property and its tenants, such as the renter's name, the property address and School Property Account Number, unit types and counts, and ADA-accessible unit information. Owners of land rented as part of a homestead must also provide a copy of the certificate directly to qualifying claimants, indicating how property taxes were apportioned between municipal and statewide assessments.
Plain English — not legal advice.
Compliant rental property owners in Vermont generally ensure that a certificate of rent meeting the requirements of 32 V.S.A. ch. 154 § 6069 is submitted to the Vermont Department of Taxes on or before January 31 each year. The certificate must be in the form prescribed by the Commissioner and include all required fields, such as renter names, the property's School Property Account Number, unit counts, ADA-accessible unit counts, and current contact information for the owner. Owners of homestead-adjacent rented land also provide a copy to each qualifying claimant by the same deadline, and should be aware that knowingly failing to file carries a $200 penalty per failure under subsection (d).
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
Under 32 V.S.A. ch. 154 § 6069, tenants who rent land that forms part of a homestead may be entitled to receive a copy of the landlord's certificate of rent, which can be relevant to property tax relief claims. If a landlord fails to provide a required certificate, tenants may wish to contact the Vermont Department of Taxes or consult a tenant-rights organization to understand how that affects any homestead-related tax benefit they may be pursuing. Tenants can also note that the law imposes a $200 penalty on owners who knowingly fail to file, which may be a point of reference when engaging with the Department of Taxes about a missing certificate.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated October 18, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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