Property Valuation and Review

ATTENTION:
The Division of Property Valuation and Review (PVR) at the Vermont Department of Taxes will change its phone numbers as of May 1, 2012.  The phone number changes are due to adoption of a new phone system designed to improve service throughout the Department of Taxes.  A list of the new numbers is available here: LIST.  While individual phone numbers are changing, the main line for PVR remains the same.  Please call (802) 828-5860 with general inquiries. 

This change affects Current Use Program staff. 

New Current Use staff phone numbers are listed below:

Doreen Salls  828-6633 Serving the towns of Addison - Mount Tabor
Kate Curley     828-6636 Serving the towns of New Haven - Worcester
Elizabeth Hunt 828-6634 Responsible for discontinuances, appeals, & supervision

AGRICULTURAL LAND, FOREST LAND, CONSERVATION LAND AND FARM BUILDINGS USE VALUE APPRAISAL PROGRAM (CURRENT USE)

Note: The application fee is now $40. If you submit an application postmarked after July 1, 2009 using the old fee schedule, the application will not be processed until the full fee is received by the Department.

In 1978 the 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 over 17,000 properties enrolled totaling more than 2.3 million acres. This represents approximately 1/3 of Vermont's total land area

For the 2013 tax year, the Current Use Advisory Board has established the following use values:

• Agricultural Land    $265/acre
• Forest Land $119/acre
• Forest Land greater than one mile from a Class 1, 2, or 3 Road   $89/acre.

Current Use Forms and Instructions:
(fillable forms)
- Change of Ownership
-Conservation Land Certified Parcel Application Form
- Current Use Application
- Current use Law change
   as of 7/1/2011
- Forest Management
   Activity Report
- Call Before you cut
- Country Forester 2011
- Country Forester Map
- Development or
   Discontinuance
- Map Standards
- NEMRC Instructions
- Use Value Appraisal
  Standards

More Information:
- Annual Reports
- Appeal Handbook -   Property
- Appraisal Firms/Lister Info
- Current Use
- Equalization Study Intro
- FMAR Instructions
- Land Gains Allocations
- Military Exemption
- Property Tax Adjustments
- Property Transfer Data
- Property Transfer Tax
- School District Codes
- Treasurer/Collector Info