The Use Value Appraisal or Current Use Program was established in 1978. The statute 32 V.S.A. Chapter 124 provides for a program which taxes farm and forest property according to its use value.
The purpose of the program is to keep agricultural and forest land in production and to slow development of these lands. Enrolled property must remain in agriculture, forest, or conservation use to be taxed at use value. If the property is developed, a land use change tax will be due. If only a portion of the property is developed, the penalty will apply only to that portion.
|2017 Use Values|
|Forest Land & Conservation Land||$135/acre|
|Forest Land & Conservation Land Greater than one mile from a Class 1, 2, or 3 Road||$101/acre|
How to Apply, Due Dates, and Fees
The Current Use Program is administered by the Division of Property Valuation and Review (PVR) at the Vermont Department of Taxes. Application forms are available online, your town clerk's office, or from your county forester.
By April 18, applicants will be notified of the decision of the PVR director concerning the parcel's eligibility and the use value for the current tax year. If the landowner does not file a formal withdrawal with the director, the property will be enrolled as of the date of the grievance hearing of the town where the parcel is located. When an application is approved and recorded in the municipal land records, a lien is placed on the enrolled land. If the landowner changes the use of the land or develops it, the landowner may be assessed a Land Use Change Tax. Once enrolled, the property will automatically continue in the program, unless it is withdrawn by the owner or the division of property valuation and review; it is converted or developed; or it becomes ineligible.
|Sept. 1||Completed applications for enrollment for the following tax year|
|Oct. 1||Parcels which contain managed forest land or conservation land. Three copies of the map and one copy of the forest or conservation management plan must be submitted by the due date.|
|Sept. 1||Parcels which do not contain managed forest or conservation land. Maps must be submitted with the application by the due date.|
|$90||Application fee for Form CU-301, Use Value Appraisal Application for Agricultural Land, Forest Land, Conservation Land and Farm Buildings|
|$10||Recording fee (per form) for Form CU-302, Additional Owners Form for the Use Value Appraisal Application|
The Department of Forests, Parks and Recreation’s Use Value Appraisal 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 relating standards.
Ready to start your online application?