[{"_1":2,"_111":-5,"_112":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87,99],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":56,"_74":56},"mediaId",6221989,"mediaKeyId","3610897-3ccfd9b8f860c920459ebfd4ac80f9fd","parentId",3610897,"title","Committee considers combining sparsity and small-school aid and making transportation fully state-funded","audioSeconds",267,"startMs",1691000,"endMs",1958000,"viewUrl","/Search/View?dp=1&key=3610897-3ccfd9b8f860c920459ebfd4ac80f9fd&start=1691&end=1958","thumbnailUrl","https://assets.pipeline.soar.com/3610897-3ccfd9b8f860c920459ebfd4ac80f9fd/thumbnail_1691000.jpg","articleUrl","/articles/6221989/Vermont/Committee-considers-combining-sparsity-and-small-school-aid-and-making-transportation-fully-state-funded","mediaUrl","https://secure.pipeline.soar.com/6221989-4828ad1f448c51cf330322bd03de0e2b/orig.mp4?Expires=1771139881&Signature=YQv-fSG9wmafDJqc1n0K8mGPcMtQoFNZz5-7MLYEw8i0~bRV~sAJuWUBoEOo2d5FiiCgbwyc5KuSodm1n5znn7fILMnYz7gczIMeNV4qusouP~baWuP~3QbClxvvWiA-0x0dLHSRw--VN~fKKejaQvonFVrFdxQ1Q0O-qJznOUCQNV0Y5rn8vzzGigtE8VQbYt98ur2A4thEIxPHSzHqDPzSyDMZQ0lV1EUO0Un8mz~aEoQ-gdFALXQCTW3GfEJEeZqvl5K7rvf6XkyOiCquPayIUXsWOyzfRia3Kf~x9DZbLbV8pWEP7qfwTOD4M2E-2u42CPzyX3u2m2HluhqJag__&Key-Pair-Id=KUT5TJCACFTXG","author","","date","2025-05-30T02:02:34Z","article","The conference committee discussed grant design under the proposed foundation formula: whether to combine sparsity and small-school aid into a single targeted grant for small schools in sparse areas, and how larger districts and transportation funding would affect eligibility and payments.

Legislators floated the idea of a single ‘‘small schools in sparse areas’’ grant rather than separate sparsity and small-school grants, arguing that with larger district boundaries the combined approach could better target additional costs. Committee members said transportation aid — currently split between districts and the state — is proposed in both drafts to be fully covered by the state, but they emphasized that administrative design matters because a fully refundable grant behaves differently than a matching grant.

Members also raised cross-cutting implementation concerns: if the foundation formula is prorated during a multi-year transition, tuition payments to independent schools should be prorated as well so mixed-delivery districts are not squeezed. Staff agreed to prepare language and data cross-references to ensure that tuition payments follow weighted student payments during the transition and to evaluate how combined grants and transportation aid interact with sparsity costs.

Committee members asked GIS and fiscal staff to continue work on geographic definitions (municipality vs. ZIP code) and to refine eligibility rules for small-school and sparsity supports in larger districts; staff signaled ongoing modeling to inform the final statutory text.","mediaType","Video","parentTitle","H.454 Committee of Conference - 2025-05-29 - 9:00 AM","oneSentenceSummary","Conference committee members discussed consolidating sparsity and small-school grants into a single targeted grant for small schools in sparse areas and reviewed how proposed changes would make transportation aid fully state-funded.","taxTitle","Education, SENATE, Committees, Legislative , Vermont","taxId",37663,"location","Vermont","headline","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":72,"_73":56,"_74":56},6221994,"Committee debates predictability of tax-rate and education payment transitions",159,2331000,2490000,"/Search/View?dp=1&key=3610897-3ccfd9b8f860c920459ebfd4ac80f9fd&start=2331&end=2490","https://assets.pipeline.soar.com/3610897-3ccfd9b8f860c920459ebfd4ac80f9fd/thumbnail_2331000.jpg","/articles/6221994/Vermont/Committee-debates-predictability-of-tax-rate-and-education-payment-transitions","https://secure.pipeline.soar.com/6221994-ce3fa513346735f965d926b8e65a1441/orig.mp4?Expires=1771139882&Signature=foZSKDb4nby9~-dcrS7DqNs4wDWTbBurLXtYHubHaF~Ew2GNJ7MGEzVLErlOOBQeKW95HldmavE5eq3ZqCm8m16mz7SBOqqhowRnvEtLBXxDXLHUAUXnLH~jZPDyQ33r9q51afEFKCuRRfWBO07RGuZd2GkWq9HW1DoTj0du-ew7HSvraX-No59ILZa3e-X8otEyc-pj4qVH6IGCF4-yh6WLQuyMFc~~qc62vvr7ilXvV15rURFc3XAw5JfEhHKNkXWPuyPXX5CC3zPWNBPeXqFPywIoeaUtCJSh3h5TgmsLjo1hi0oUDmSesX-S~PQ4yp4DVFLr2AD7Y70~KaOCpQ__&Key-Pair-Id=KUT5TJCACFTXG","Members of the conference committee debated whether transition calculations in the conference draft should be set at the beginning of the multi-year transition or recalculated annually.

Legislators argued that fixing transition parameters at the outset — for example, setting multi-year transition rates at the start of the transition — would increase predictability for districts and taxpayers, while others said annual recalculation could produce more accurate but less predictable results. The committee noted two separate transition mechanics: the tax-rate transition and the Education Opportunity Payment (EOP) calculation; the transcript records a request to set the EOP gap at the outset while permitting annual EOP recalculation in other sections.

Committee members also flagged the practical challenge that poorer, lower-spending districts may face large relative increases in the base rate under a new statewide base if their current spending is far below the new base; members asked for modeling that shows district-level impacts and for clearer statutory cross-references so tuition payments/proration follow weighted foundation payments during the transition.

Speakers requested more explicit timeline assurances in the bill language and additional pre-implementation tests and recalculations in the year before changes take effect. The tax department and committee staff signaled they would supply the requested recalculation details and modeling for the committee to evaluate ahead of final statutory decisions.","Committee members questioned whether transition calculations should be fixed at the start of the multi-year transition or recalculated annually, and discussed the related effect on Education Opportunity Payments (EOP) and municipal budgets; members asked for explicit tests and earlier studies to reduce uncertainty.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":72,"_73":56,"_74":56},6221999,"Committee asks tax department to clarify property-classification and second-home definitions",105,916000,1021000,"/Search/View?dp=1&key=3610897-3ccfd9b8f860c920459ebfd4ac80f9fd&start=916&end=1021","https://assets.pipeline.soar.com/3610897-3ccfd9b8f860c920459ebfd4ac80f9fd/thumbnail_916000.jpg","/articles/6221999/Vermont/Committee-asks-tax-department-to-clarify-property-classification-and-second-home-definitions","https://secure.pipeline.soar.com/6221999-b62b7a4a193612be928df56cdf99dda2/orig.mp4?Expires=1771139882&Signature=AgkfXeNJIxRptFBZsxXF-uT4WtAeMkrf-6E5cO8vRUXwQvIf0sbBBhFZqd-Vqi~bDNWHDNUbiTqx3gRlVeOrueSRGevuVfU7QdsaVK3a7GrPQK-yBd3wCU6FnJAr1wcu8ywZtfNRsMsynauGYkOr4z9h0gL6pJeOmDzMLZsguwWi2QcBYX1eLor4t1Bg2rX29T6Wd8Up9McOkxiK4IjKfEW3clKS~2kSZTAA7PnTHuhjYVgKDXxeqlrRGJ0wInK0Ay68MWFdG5UKI0rvaRFte8aYpgQGxDWD1VJ3exUyJauevTSxWe~QKJfnIPghFoL-AdEIBZGFQNOaIupE54Bz2g__&Key-Pair-Id=KUT5TJCACFTXG","Members of the conference committee asked the Vermont Department of Taxes to provide definitional options and implementation guidance for property classifications and the second-home property-transfer surcharge included in Senate draft language.

Committee members said prior experience administering a transfer surcharge for second homes produced ‘‘fuzzy’’ cases — for example, disputes over whether a dwelling is fit for year-round habitation — and that any expansion to new classifications would multiply those administration challenges. The tax department reported it has already encountered complicated transfers under the existing surcharge and expects the definition would expand to tens of thousands of properties under new classifications unless clarified.

The department described practical criteria municipal assessors and state tax administrators consider in transfer-administration cases — presence of year-round water, heating and road access, insulation and other habitability markers — and said it has been publishing FAQs on its property-transfer tax page to guide filers. Committee members asked the department to bring recommended clarifications and reporting requirements next year so the General Assembly can resolve ambiguities before broader application.

Committee members suggested the conference study should include consultations with municipal assessing officials and municipal clerks because local determinations about domicile and habitability will matter if classifications carry differing rates. The department indicated it can expand its implementation study, provide definitional options, and produce recommendations on administrative reporting and enforcement as part of the conference-study timeline.","The tax department was asked to flesh out definitional options and reporting requirements for new property classifications, including how to define second homes for a property-transfer surcharge, and to provide recommendations to reduce administration ambiguity.",{"_33":100,"_35":36,"_37":38,"_39":101,"_41":102,"_43":103,"_45":104,"_47":105,"_49":106,"_51":107,"_53":108,"_55":56,"_57":58,"_59":109,"_61":62,"_63":64,"_65":110,"_67":68,"_69":70,"_71":72,"_73":56,"_74":56},6222004,"Conference committee asks tax department to study homestead-exemption design and data needs",2564,180000,2744000,"/Search/View?dp=1&key=3610897-3ccfd9b8f860c920459ebfd4ac80f9fd&start=180&end=2744","https://assets.pipeline.soar.com/3610897-3ccfd9b8f860c920459ebfd4ac80f9fd/thumbnail_180000.jpg","/articles/6222004/Vermont/Conference-committee-asks-tax-department-to-study-homestead-exemption-design-and-data-needs","https://secure.pipeline.soar.com/6222004-17f0c727f8e931433701ff934be93d94/orig.mp4?Expires=1771139882&Signature=jJ5yoyZw-LtsakxY5gToYra1kPW6FLHTpTT0XYKED-RwyvlfeNm4NgP~Ue1LKhFVHeV4T8JnGMX0tVjDp8aU~5VklsupSAbBmY9GDlaFSAKvKMw3~iybIa5umvDZ9tpcvcsp3FmT9paneTyB3ay9W99hwp034HTQfH9r5fo7mKXiS-Lo3SEc1qmd-TVq057yWfDWInaPBR8ZTf5EI0XBdq4L~1ty-Q9ZedhcgFsOXyhkN1J4I07N82NH~4YxsEw70FDJmUAnqVoP8QMsjH-OGNYJpPCS-IASi74VeyUGOW~z9MVyE~rd74LWQ-dYF7l7wUorKXArJ9wf8gtJPUCLkg__&Key-Pair-Id=KUT5TJCACFTXG","Conference committee members asked the Vermont Department of Taxes on May 29 to analyze how the proposed homestead exemption in competing House and Senate drafts would operate in differing local tax-rate environments and to refine design elements before statutory implementation.

The request matters because the homestead exemption interacts with broader changes in the education funding package: a new property tax-rate framework and a revised foundation formula. Committee members said the exemption could reduce large tax burdens in places where tax rates rise but that the design must avoid producing steep eligibility “cliffs” or leaving some taxpayers worse off than under current law.

Deputy Commissioner Yovanna Samrock and Senior Fiscal Analyst Jay Feldman explained the department’s capacity constraints and recommended targeted summer studies. The department said it can produce analyses that estimate interactions between the exemption and different universal-rate scenarios, examine phasing and cliff effects, and model options for indexing income and site-value thresholds.

Committee members pressed the department for specific data work: matching homestead declarations to income tax returns (using AGI as a proxy for household income) to explore raising or smoothing the current income cap, and testing a higher income cap scenario (one legislator suggested $175,000 as an example to study). Samrock said the data match “is just a little bit more work” but that the department can create files to share with the Joint Fiscal Office for modeling.

Members also asked the department to examine how the homestead exemption would operate in places with sharply higher universal rates, to quantify how many taxpayers could still pay very high shares of income in property tax under both current law and the Senate proposal, and to evaluate the effect of proposed site-value caps (the House draft contains a $400,000 site-value cap in the transcript discussion).

The committee emphasized the need to implement an initial policy this year while continuing to refine it: members repeatedly urged that the statute be enacted with continuing study and adjustments during the transition period so taxpayers are not left worse off. The tax department agreed to provide additional analysis over the summer and to share linked data files with JFO for modeling ahead of implementation.

Next steps noted at the meeting include department deliverables over the summer, follow-up modeling with the Joint Fiscal Office, and further committee discussion before the statutory effective date tied to the broader foundation formula changes.","Members of the conference committee asked the Vermont Department of Taxes to study how the proposed homestead exemption would work in different property tax rate environments, examine income limits and phase-outs, and provide data to model impacts, with work planned over the summer and follow-up before implementation.","actionData","errors"]

Article not found

Committee considers combining sparsity and small-school aid and making transportation fully state-funded

Committee debates predictability of tax-rate and education payment transitions

Committee asks tax department to clarify property-classification and second-home definitions

Conference committee asks tax department to study homestead-exemption design and data needs