The Use Value Appraisal or Current Use Program was established in 1978 and is administered by the Division of Property Valuation and Review (PVR) within the Vermont Department of Taxes. 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.
|2019 Use Values|
|Forest Land & Conservation Land||$145/acre|
|Forest Land & Conservation Land Greater than one mile from a Class 1, 2, or 3 Road||$109/acre|
There are several ways to apply to the Current Use Program:
- Apply Online with eCuse
- Submit CU-301, Current Use Program Use Value Appraisal Application for Agricultural Land, Forest Land, Conservation Land and Farm
- Request a paper form be mailed to you
Along with the application you must submit:
- Three (3) copies of a map that meet 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 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Once the property has been enrolled it will continue in the program unless it is withdrawn by the owner or the PVR; it is converted or developed; or it becomes ineligible.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.
|Sept. 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.|
|Oct. 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.|
|$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.