An act relating to a property tax exemption for trailer coaches

This bill modifies Vermont's property tax rules for trailer coaches, which are recreational vehicles used for camping. Under the proposed changes, a trailer coach would be taxed as real property if it stays on the same site for more than 180 days in the year before April 1, unless it is stored at the owner's permanent residence. The legislation also defines a seasonal campground as a park closed for at least 185 consecutive days during winter, which would not count toward the 180-day threshold. These tax assessments would apply to trailer coaches registered for highway use and designed for recreational purposes, effective July 1, 2023.