Agricultural Land, Forest Land, Conservation Land and Farm Buildings Use Value Appraisal Program (Current Use)
Changes in the Law Affecting the Current Use Program in 2015
During the 2015 legislative session, the Vermont legislature made a number of changes to the law affecting the Current Use (Use Value Appraisal) Program. They include provisions for the following:
For details on the changes to the Current Use Program, please see the following:
- A new calculation for the Land Use Change Tax (LUCT) (beginning Oct. 2, 2015)
- A temporary “easy-out” period in which landowners can remove a parcel, or portion of a parcel, without paying the full LUCT liability (between July 1 and Oct. 1, 2015).
- A new annual requirement for owners of agricultural lands and buildings to certify in writing on or before September 1 of every year that all enrolled agricultural land and buildings meet the requirements for enrollment at the time of the certification (form will be available in August).
- Authority given to Agency of Agriculture, Food and Markets to direct the Vermont Department of Taxes to remove agricultural land and farm buildings from the Current Use Program when the land or buildings are used by a person who has violated water quality requirements (beginning July 1, 2015).
Current Use Application Fee
The Current Use Application has been updated as of Nov. 15, 2013. Previous versions of the application will not be accepted after Dec. 1, 2013. You can find the application and other forms on the menu on the right side of this webpage or by contacting the Vermont Department of Taxes Forms Hotline at (802) 828-2515. The application now includes the information regarding transfers, so the Notice of Change of Ownership form has been discontinued.
Please include the following fees with your application(s):
CU-301 Application Fee $90 (as of July, 2014)
CU-302 Recording Fee $10 per page
Use Value for 2015 Tax Year
For the 2015 tax year, the Current Use Advisory Board has established the following use values:
|Forest Land greater than one mile from a Class 1, 2, or 3 Road
Current Use Background
In 1978, the Vermont legislature passed the Use Value Appraisal (Current Use) law. The purpose of the law was to allow the valuation and taxation of farm and forest land based on its remaining in agricultural or forest use instead of its value in the market place. The primary objectives of the program were to keep Vermont's agricultural and forest land in production, help slow the development of these lands, and achieve greater equity in property taxation on undeveloped land. Benefits for land enrolled in the program were first distributed in tax year 1980.
Participation in the program has grown as it has evolved. The two most significant changes have been the inclusion of conservation land owned by qualifying nonprofit organizations and the exemption from all property taxes of eligible farm buildings.
When an application is approved and recorded in the municipal land records, a lien is established on the enrolled land to recover a land use change tax should all or any portion of the enrolled land become developed.
Currently, there are more than 18,000 properties enrolled, totaling more than 2.3 million acres. This represents approximately 1/3 of Vermont's total land area.
Call: (802) 828-5860, ext. 1