Current Use Application FAQs

It is the responsibility of an applicant to ensure that an application for the Current Use (Use Value Appraisal) Program is completed with all required information. The valid signature of all landowners or trustees is part of that responsibility. We have compiled a list of frequently asked questions that the we hope will assist taxpayers in filing current use applications.

LLCs, Partnerships, & Similar Business Entities
 

Q: On a current use application, who is the property owner?

Q: Who is required to sign a current use application when the property is owned by an LLC or partnership?

Q: Will the Department of Taxes review my organizational documents to determine who has the authority to sign a current use application?

Q: What should be done when an LLC or partnership has a change in name, leadership, or the number of members or partners, but the title is never transferred?

Q: What happens when an LLC or partnership transfers title to another entity or an individual?

Q: Can a current use application be signed by an authorized agent?

Q: Is there any situation where the Department will deny an LLC or partnership’s application for lack of necessary signatures?

 

Trusts & Trustees
 

Q: On a current use application, is the property owner the trust or the trustee(s)?

Q: What if the trust is listed as the owner on the title or some other document?

Q: The title to a property is held by me and a few others as trustees. Are all of the trustees required to sign a current use application or may I sign it by myself?

Q: What if there are multiple trustees but the Trust Agreement authorizes one trustee to sign for all of the trustees?

Q: Does the Department require a new application when real property is transferred from one or more individuals to the trustees of a trust? What if the individuals and trustees are the same people?

Q: Does the Department require a Trust Agreement to be filed with the application?

Q: Does the Department require a new application when a new trustee is added?

Q: Does the Department require a new application when a trustee ceases to be a trustee but no new trustees are added?

Q: Does the Department require a new application when a new trust is created and a deed transfers the property from the old trust to the new trust?

Q: What if two trusts merge?

Q: Does the Department require a new application when a trust changes its name?

Contact Us

Commissioner Kaj Samsom
133 State Street | Montpelier, VT 05633
(802) 828-2505

Taxpayer Assistance Window
Office Hours: 7:45 a.m. - 4:30 p.m. Monday - Friday

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