In 1978, the Vermont legislature passed a law establishing the Use Value Appraisal of Agricultural, Forest, Conservation, and Farm Buildings Property. Today, this program is known as "Current Use" and is administered by the Division of Property Valuation and Review (PVR) within the Vermont Department of Taxes.
Currently, there are more than 19,000 parcels of land enrolled, totaling more than 2.5 million acres, about one-third of Vermont’s total land.
2024 Use Values
The Current Use Advisory Board established the Use Values for the 2024 tax year on February 2, 2024.
| Type | Value |
|---|---|
| Agricultural Land | $483 per acre |
| Forest Land | $188 per acre |
| Forest Land Greater Than a Mile from a Class I, II or III Road | $141 per acre |
How to Apply
Along with the application, you must submit:
- Three (3) copies of a map that meets the program’s mapping standards
- Application fee
- A completed CU-307, Current Use Payment Voucher
- The supporting documentation indicated on the application form
The primary landowner listed on the application form will be notified of PVRs decision concerning the eligibility of the parcel and the use value for the current tax year.
After the application is approved and recorded in the municipal land records, a contingent lien is placed on the enrolled land.
Once the property has been enrolled it will continue in the program unless it is withdrawn by the owner or by PVR; it is converted or developed, or it becomes ineligible. If the landowner changes the use of the land or develops it, the landowner may be assessed a Land Use Change Tax.
Online
Online Current Use, also known as eCuse, is designed to employ the efficiencies and speed of electronic processing so that it is easy to use, easy to navigate, and convenient for all users. The eCuse system allows property owners to submit online applications to the Current Use Program. This service is accessible 24/7, provides efficient processing, and eliminates the need for mailings and postage.
By Paper Form
Use the correct forms for smooth processing and to meet application deadlines. New applicants for and current participants in the Current Use Program administered by the Division of Property Valuation and Review may facilitate the prompt and efficient administration of the program by using the correct forms and payment vouchers. Using the wrong forms or sending in a payment without a payment voucher may delay your application or result in a denial due to missed deadlines. If you have questions about any of the Current Use forms or the application process, please contact us at tax.currentuse@vermont.gov or call (802) 828-5860, ext. 2.
CU-301, Current Use Program Use Value Appraisal Application for Agricultural Land, Forest Land, Conservation Land and Farm Buildings
- New applications for the Current Use Program
- Applications to add land to a parcel of land currently enrolled in the program
- Transfers of land currently enrolled in the program to a new owner
- Please read all instructions carefully. You may list up to three owners on Form CU-301. Be sure to designate the Primary Contact as that is the person who will receive all communications from the program regarding the application. All owners must sign the application. The application fee is $100, which must be submitted with Form CU-307, Current Use Payment Voucher.
Forest Land, Conservation Land, or Reserve Forestland
The Department of Forests, Parks and Recreation's (FPR) Use Value Appraisal Program Manual is available on their website. This manual includes forest management standards, a template for a forest management plan, and the data entry sheet that must accompany your forest management plan and forest management plan updates. Please contact the county forester if you have additional questions on the plan or related standards.
If you are applying to enroll forest land or conservation land, please make sure maps and plans are submitted to the appropriate county forester. For information about enrolling Reserve Forestland as part of the 2022 statutory changes, please visit the FPR website.
Agricultural Land
If you are applying to enroll agricultural land, you may be required to submit additional information. The instructions on the application will help you identify any additional information you should submit with your application.
CU-302, Additional Owners Form for Use Value Appraisal Application
- If there are more than three owners of the parcel of land described in the application, you must use Form CU-302 to list additional owners. Each form allows you to list up to nine additional owners. Complete as many forms as needed to include all owners. All owners must sign the application. There is an additional fee of $15 for each CU-302 submitted.
- The additional fee is passed along to the town where the application is recorded.
- All payments must be accompanied by Form CU-307, Current Use Payment Voucher. This ensures that your payment is credited to the correct application during processing. If you owe an application fee for the CU-301 and recording fee(s) for the CU-302, you may include both fees in a single check.
Check out our list of frequently asked questions specific to LLCs, Partnerships, & Similar Business Entities and Trusts & Trustees that we hope will provide additional guidance in filing current use applications.
If you are unable to file electronically or download and print forms from our website, you may request paper forms be mailed to you.
Maps
Maps are required in most cases for Current Use enrollment. These maps must be orthophoto based, and must meet the Current Use Advisory Board Mapping Standards. Four Vermont coordinate system coordinates must be indicated on the map. Digital data and tools for creating your own maps are available through the Vermont Center for Geographic Information (VCGI). For a list of qualified map preparers, contact your County Forester for a list of consulting foresters.
Fees
| Purpose | Owners | Amount | Submit with Form |
|---|---|---|---|
| Application fee | Up to three (3) owners | $100 | Form CU-301 and Form CU-307 |
| Additional recording fee | Up to twelve (12) additional owners | $15 per form | Form CU-301, Form CU-302, and Form CU-307 |
All payments must be accompanied by Form CU-307, Current Use Payment Voucher. This ensures that your payment is credited to the correct application during processing. If you owe an application fee for the CU-301 and recording fee(s) for the CU-302, you may include both fees in a single check. Please make checks payable to the Vermont Department of Taxes.
Due Dates
| Date | Due |
|---|---|
| September 1 | Applications must be submitted or postmarked for new enrollments and additions to existing enrollments to the Current Use Program. Parcels that do not have managed forest land, three (3) copies of the current use map. |
| October 1 | For new parcels and additions to enrollment with managed forest land or conservation land, a signed copy of the management plan and three (3) copies of the current use map are due to the County Forester. |
Transfer applications and all required submittals are due to the Current Use Program and the County Forester 30 days after a transfer has been recorded.
Subordination of a Lien
Per Act 20, (S.154) of the 2019 Legislative Session:
Effective July 1, 2019, all current use liens have become contingent liens. This statutory change affects all property enrolled in the Agricultural and Managed Forest Land Use Value Program, also known as the Current Use Program. It applies to all new enrollments and retroactively applies to all property enrolled since the inception of the program in 1978.
Prior to July 1, 2019, when land was enrolled in the Current Use Program, the Tax Department filed a lien in the land records to secure payment of the land use change tax upon development of that land. Under the 2019 legislation, the lien that is filed is a contingent lien that will convert to a current lien upon development of the land. For the immediate future, the Department of Taxes will continue to use the current use application as the contingent lien document.
The Legislature made this change to facilitate financing for current use property and sales on the secondary mortgage market without the need for a subordination agreement. Because the current use lien is now a contingent lien, a subordination agreement is no longer needed. The Department has stopped issuing subordination agreements as of July 1, 2019. To that end, the Legislature repealed 32 V.S.A. § 3777(f), effective July 1, 2020, which provided for lien subordination.
If the land is developed and, therefore, the land use change tax becomes due, the Department of Taxes will record a lien for the amount of tax that is due.