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All or part of land enrolled in the Current Use Program may be withdrawn by the owner or by the action of the director of Property Valuation and Review (PVR). If the owner withdraws land that has not been developed, then no Land Use Change Tax (LUCT) is due. However, if the owner develops the land in the future, the owner must pay the tax. The PVR director may begin the process to withdraw land or buildings from the program if it is determined the land has been developed and will assess LUCT on developed land. Find more details on withdrawing land from current use on the instructions that accompany Form LV-314, Notice of Withdrawal from the Current Use (Use Value Appraisal) Program

Owners who wish to withdraw all or a portion of land and/or buildings should file Form LV-314, Request For Withdrawal From The Use Value Appraisal Program by mail or online at myVTax. See the guide on how file Form LV-314 using myVTax.

Transfer of Ownership

An owner of land enrolled in the Current Use Program may transfer the land to another person or entity, but a new application to the Current Use Program must be submitted if:

  • enrolled land is transferred and is to remain in the program by the new owner

  • a portion of the property is retained by the original owner and is to continue to be enrolled by the original owner

Owners should apply using eCuse, our online application portal or the standard application, Form CU-301, Use Value Appraisal Application for Agricultural Land, Forest Land, Conservation Land and Farm Buildings and submit it with maps, any other supporting documents, and fees within 30 days of the transfer to:

Property Valuation and Review
Current Use Program
PO Box 1499
Montpelier, VT 05601-1499


Learn more about the removal of agricultural land and farm buildings for water quality violations.