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1990-2000 Vermont Attorney General Reports and Opinions 1 (1990-2000)

handle is hein.sag/sagvt0041 and id is 1 raw text is: DEPARTMENT OF TAXES PAVILION OFFICE BUILDING MONTPELIER. VERMONT 05602 Reply: P.O. Box 694 Tel: (802) 828-2507 FAX: (802) 828-2701 January 16, 1990 William P. Russell, Esq., Chief Counsel Vermont Legislative Council State House Montpelier, VT 05602 RE: State Property Tax on iecond Homes Dear Mr. Russell: You have requested an opinion regarding the constitutionality of a state property tax on second homes such as would be imposed by S.181, which is being considered in the General Aspembly. Any challenge to a second home tax would likely be launched under either the Equal Protection Clause or Privileges and Immunities Clause of the United States Constitution. Subject to the reservations expressed herein, it is my opinion that a state property tax on second homes would violate neither of those federal clauses. Privileges and Immunities Clause Article IV Section 2 of the United States Constitution provides that *(tjhe citizens of each state shall be entitled to all privileges and immunities of the citizens in the several states. This clause prohibits states from enacting laws which discriminate against nonresidents, thus ptesenting an obstacle to federalism. Austin v. New Hampshire, 420 U.S. 655 (1975). However, the Privileges and Immunities Clause is not absolute. It is only'with respect to those privileges and immunities bearing upon the vitality of the nation as a single entity that the state must treat all citizens, resident and nonresident, equally. See e.g., Baldwin v. Montana Fish and Game Commissioner, 346 U.S. 371 (1978). While housing is a fundamental right, it is doubtful that second homes would be considered fundamental by any court.

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