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Current Use

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.

2023 Use Values

The Current Use Advisory Board established the Use Values for the 2023 tax year on January 23, 2023.

Type Value
Agricultural Land $456 per acre
Forest Land $187 per acre
Forest Land Greater Than a Mile from a Class I, II or III Road   $140 per acre

How to Apply

Along with the application, you must submit:

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Once the property has been enrolled it will continue in the program unless it is withdrawn by the owner or by PVR; it is converted or developed, or it becomes ineligible.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 and provides efficient processing and eliminates the need for mailings and postage.

Login to eCuse or set up your account

See all eCuse Guidance

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 relating 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.

Forms

Number Instructions Title
CR-001   Insurance Replacement Cost of Tax Exempt Property
CU-301  

Current Use Program Use Value Appraisal Application for Agricultural Land, Forest Land, Conservation Land, and Farm

Note: This form must be printed on legal size (8 1/2 x 14 inch) paper.

CU-302   Current Use Program Additional Owners Form for Use Value Appraisal Application
CU-306  

Application for Subordination of Current Use Lien

*The Department has stopped issuing subordination agreements as of July 1, 2019.

CU-307   Current Use Payment Voucher
CU-313 (Example) *Actual form is mailed to the landowner Use Value Appraisal Program Agricultural Land And Buildings Certification - Please note: Deadline is November 1
FMR-318 Instructions Use Value Appraisal Program Forest Management Activity Report
FMR-319   Additional Owners for Forest Management Activity Report
FMR-320   Additional Activity for Forest Management Activity Report
LV-314 Instructions Notice of Withdrawal from The Use Value Appraisal Program
PVR-321   Certification as Qualified Organization (10 V.S.A. § 6301a)
PVR-322   Application for Assessment of Parcel under 10 V.S.A. § 6306(b)

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.

Publications

Number Title
2019 2019 Current Use Audit Report
2018 2018 Current Use Audit Report
2017 2017 Current Use Audit Report
FS-1220 Current Use: Enrolling Leased Land, Farm Buildings
View Current Use Advisory Board Mapping Standards
FS-1107 Applying for the Current Use Program: FAQs for LLCs, Partnerships, Similar Business Entities
FS-1063 Applying for the Current Use Program: FAQs for Trusts and Trustees
GB-1218 QuickStart eCuse Guide: Submit an Agricultural Certification
GB-1219 Current Use Program eCuse Submission: eCuse Program Guide to How to Submit the Annual Agricultural Certification for Land and Buildings
GB-1215 Current Use and Your Property Tax Bill
GB-1188 eCuse – online Current Use: Municipal Service User Guide for Town Clerks and Listers
GB-1138 Land Developed or Withdrawn from the Current Use Program: Guidance for Assessing Officials on How to Determine Fair Market Value--Examples and Scenarios
GB-1101 Current Use and Property Valuation Guidance: How to Allocate Land Subject to Use Value Appraisal
GB-1207 myVTax Guide: How to File Form LV-314, Notice of Withdrawal from the Use Value Appraisal Program
GB-1106 Current Use Program eCuse Application: Program Guide for Landowners with Additional Guidance for Consultants
GB-1108 QuickStart eCuse Guide: Landowner Registration
GB-1109 QuickStart eCuse Guide: Consultant Registration
GB-1110 QuickStart eCuse Guide: Starting an Application
GB-1111 QuickStart eCuse Guide: Submitting an Application
GB-1301 QuickStart eCuse Guide: Adding Attachments
TB-69 Solar Generating Facilities Constructed on Land Enrolled in the Current Use Program

Current Use Forms and Instructions

Number Instructions Title
CR-001   Insurance Replacement Cost of Tax Exempt Property
CU-301  

Current Use Program Use Value Appraisal Application for Agricultural Land, Forest Land, Conservation Land and Farm

Note: This form must be printed on legal size (8 1/2 x 14 inch) paper.

CU-302   Current Use Program Additional Owners Form for Use Value Appraisal Application
CU-306  

Application for Subordination of Current Use Lien

*The Department has stopped issuing subordination agreements as of July 1, 2019.

CU-307   Current Use Payment Voucher
CU-313 (Example) *Actual form is mailed to the landowner Use Value Appraisal Program Agricultural Land And Buildings Certification - Please note: Deadline is has been changed to November 1
FMR-318 Instructions Use Value Appraisal Program Forest Management Activity Report
FMR-319   Additional Owners for Forest Management Activity Report
FMR-320   Additional Activity for Forest Management Activity Report
LV-314 Instructions Notice of Withdrawal from The Use Value Appraisal Program
PVR-321   Certification as Qualified Organization (10 V.S.A. § 6301a)
PVR-322   Application for Assessment of Parcel under 10 V.S.A. § 6306(b)