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Current Use

ATTENTION:

Notice change in application fee: The Current Use or Use Value Appraisal Application fee rises to $90.00 for any application received on or after July 1, 2014. The fee for the Additional Owners Form for the Use Value Appraisal Application (CU-302) remains at $10.

New Current Use Application now available. Please recycle all old applications.

Doreen Salls (802) 828-5860, ext. 12
   Serving the towns of Addison - Mount Tabor

Kate Curley (802) 828-5860, ext. 13
   Serving the towns of New Haven - Worcester

Elizabeth Hunt (802) 828-5860, ext. 11
   Responsible for discontinuances, appeals, & supervision

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

Note: The Current Use Application has been updated as of November 15, 2013. Old versions of the application will not be accepted after December 1, 2013. You can find the application and other forms along the right hand menu on this page. The application now includes the information regarding transfers, so the Notice of Change of Ownership form has been discontinued.

The application fee has changed as of July 1, 2014, and is now $90 to cover the increased recording fee. However, The fee for the Additional Owners Form for the Use Value Appraisal Application (CU-302) remains at $10

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 2014 tax year, the Current Use Advisory Board has established the following use values:

  • Agricultural Land: $279/acre
  • Forest Land: $118/acre
  • Forest Land greater than one mile from a Class 1, 2, or 3 Road   $89/acre.

 

 

Current Use Forms and Instructions:
(fillable forms)
-Conservation Land Certified Parcel Application Form
- Current Use Application
- Additional Owners Application
- Current Use Law change
   as of 7/1/2011

- Current Use Lien
   Subordination

- CU-307 Current Use Payment Voucher
- 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

 
Vermont Department of Taxes, 133 State Street, Montpelier, Vermont 05633-1401