Taxes are an effective tool for public policy to incentivize desired actions and disincentive undesirable ones. Taxes and fees can be charged on both transfers and annual ownership in ways that make long-term ownership of modest homes easier to afford.  

Changes to both NH and VT taxing structure to advance affordability are recommended, but due to the complex nature of such programs, only general recommendations are provided in this toolbox with further study needed on specific approaches. 

Additional Resources