The Elizabeth Brown Humane Society of Victory, VT is home to 53 animals including horses, goats, llamas, rabbits, and chickens rescued from abuse and neglect. The humane society provides critical care and refuge to these animals, as well as helping law enforcement investigate suspected cases of animal abuse. They house the animals seized in these cases, caring for them at no charge, while they await the outcome of criminal and civil proceedings.

The Town of Victory wants to tax a portion of the property owned by the humane society; claiming that the caretaker's house should be considered a separate, taxable property.  A caretaker provides essential services - clearing snow, mowing, ensuring access to paddocks, making sure animals are safe from predators, and that they are fed and watered. Animals being held for law enforcement need to be monitored and secure pending the outcome of criminal trials, and in this, an on-site caretaker is essential.

To support their position, the Town conducted an inspection of the premises and determined that equipment for animal care was not in the caretaker's house. Anyone living in a rural community should know that farm animal equipment and feed is not stored in the house.

So many services are provided free of charge to the state and local communities by animal rescue organizations, because no local or state safety net exists for them. Elizabeth Brown Humane Society has been a champion for animals in crisis, and is a VT non-profit corporation in good standing.

John Westinghouse, the district adviser for the VT Dept. of Taxes has stated that he agrees that the entire property should be tax exempt, noting that Elizabeth Brown Humane Society is active in finding protection for abused animals and that the local community benefits from this. Yet the Town of Victory is not backing down, and its actions threaten to put this small, yet critically needed humane society out of business.

We would request that the Town of Victory acknowledge the critical services that Elizabeth Brown Humane Society provides to the local community and reverse their decision to tax a tax-exempt non profit humane society.