Current Use Program

The Current Use Program is the common name for the Use Value Appraisal Program for the State of Vermont.  This program seeks to protect Vermont’s agricultural and forest land by assessing and taxing the lands for their ‘current use’ rather than their fair market value. 

This program has been instrumental in keeping the character of Vermont’s hillsides in their natural state and in increasing the productivity of the land that is enrolled in the program.

Properties may be enrolled in the program if the parcel has a minimum size of 27 acres.  Two acres is considered the house site, and 25 acres or more are enrolled in the program.  In order to enroll a property in the program, a forester will create a detailed map and plan of the woodland.  This plan will show the various sections of the parcel, and will make a plan for each section.  Areas for thinning shall be shown, along with hardwoods, soft woods, pulp woods, wetlands, and wildlife areas.

The forester will map out the long term management plan of how to treat each section of the parcel and this will be done in such a way that it carries the property owners’ goals to fruition.  Any logging that is done shall be done according to the plan. 

Property owners agree not to develop the land that is enrolled in the current use program.  This program is actually a lien on the parcel by the State of Vermont.  In the event that the property is developed, or the property is removed from the program, or if the property is harvested incorrectly, then there is a long term change tax which is assessed on all or part of the land that is removed from the program. 

A property can be sold, and the current use plan can be transferred to the new owner.  If the new owner does not wish to keep the property enrolled in the program, then the tax must be paid.

Agricultural land (farm fields) can also be enrolled in the current use program, but it is managed differently.

There is lots of  information available online, but probably the best source is your local county forester.
General Information
County Forester
Vermont Tax Department    

If you own or are interested in purchasing a large parcel of land, you may wish to learn more about the current use program.  We are always happy to tell you what properties are available that are in the current use program, or that may qualify for enrollment.

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