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Current Use

Announcement: The Current Use Advisory Board, established in 32 V.S.A. § 3753, has two vacancies and the Governor's office is actively seeking interested applicants to serve in this critical role. The purpose of the Current Use or Use Value Appraisal Program is to encourage and assist the maintenance of Vermont's productive agricultural and forest land, prevent the accelerated conversion of these lands to more intensive use; to achieve more equitable taxation for undeveloped lands; to encourage and assist in the preservation and enhancement of Vermont's scenic natural resources; and to enable the citizens of Vermont to plan its orderly growth in the face of increasing development pressures in the interests of the public health, safety and welfare. The Current Use Advisory Board set the Use Values for agricultural and forest land twice annually, with some subcommittee work off season possible. Members are reimbursed for time and mileage for participation in the meetings, which happen during working hours. Membership of the Board must represent certain factions of Vermont taxpayers, and the two vacancies must be filled by 1) an individual from the private agriculture sector and 2) a selectboard member. To ensure a balance of representation, these members must not own enrolled land, and have no spouse, child, or parent who owns enrolled land. Interested parties who meet these requirements can apply here.


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 within the Vermont Department of Taxes. 

As of September 2016, there were more than 18,400 parcels of land enrolled totaling more than 2.4 million acres, about one-third of Vermont’s total land.

2022 Use Values

The Current Use Advisory Board established the Use Values for the 2022 tax year on January 14, 2022.

Property Type Amount
Agricultural Land $429/acre
Forest Land & Conservation Land $170/acre
Forest Land & Conservation Land Greater than one mile from a Class I, II, or III Road  $128/acre

Application Requirements

Along with the application, you must submit:

  1. Three (3) copies of a map that meet the program’s mapping standards
  2. Application fee
  3. A completed CU-307, Current Use Payment Voucher
  4. 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 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 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.

How to Apply


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 eCuse Guidance

By Paper Form

Using the correct forms will smooth processing 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 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.

If you are applying to enroll forest or conservation land, please make sure maps and plans are submitted to the appropriate county forester. 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.

CU-307, Current Use Payment Voucher

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.


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

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)


Number Instructions 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
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
View   Current Use Map Standards
TB-69   Solar Generating Facilities Constructed on Land Enrolled in the Current Use Program

Due Dates

Date Due
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.


Amount Purpose
$100 Application fee for Form CU-301, Use Value Appraisal Application for Agricultural Land, Forest Land, Conservation Land, and Farm Buildings
$15 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.

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.