Current Use

Timber Harvests
Current Use
Mapping & GPS
Wildlife Control
Notes From the Field
Qualifications and Affiliations

Use Value Appraisal / Current Use

If the burden of high property taxes is a concern, or if your town has done a recent re-appraisal, Vermont's Use Value Appraisal program, or Current Use, may provide some relief.   The program provides a significant tax benefit for those interested in managing their forest and farm land on a long term basis.  If you own a minimum of twenty five acres of forest land, exclusive of two acres for buildings and dwellings, and/or active agriculture land you may qualify.  Contact us for more information on the program.  If you'd like to send an e-mail, click on the link below:

Current Use Assessment Values 2013 Tax Year
  • $265.00 per acre for agricultural land
  • $119.00 per acre for productive & nonproductive forest land
  • $89.00 per acre for productive & nonproductive forestland more than 1 mile from aclass 1, 2, or 3 road

Using the above, 2013 current use assessment rates, an owner with 100 acres of enrolled forestland and a town tax rate of 2.6% would be assessed $11,900.00 for the parcel and would owe $309.40 dollars in taxes for the year.  This is a substantial savings.  Contact us about enrollment requirements. 

Current Use Basics

Forest Land

  • An application must be filed by September 1 for entry in the following tax year.
  • Forest land parcels must be at least 25 acres in size exclusive of two acres for each residence, mobile home, or camp.
  • Other mandatory exclusions include utility rights of way, land used for commercial mining or removal of gravel, and any forest land where the landowner chooses not to harvest trees.
  • Landowners may elect to exclude portions of a parcel from enrollment, provided 25 forest land acres are enrolled.
  • Excluded land will continue to be taxed at fair market value.
  • Forest land enrollment requires a forest management plan written for a ten year period, a map made to orthophoto scale, and a schedule of Silvicultural (forestry) treatments for that ten year period. 
  • Forest management plans and maps are due October 1 of the year the application is filed. 
  • Forest management plan updates are due by April 1 every ten years.

Current Use Basics
Agricultural Land
  • Applications and maps must be completed by September 1
  • To qualify land must be owned by a farmer or leased to a farmer, under a written lease, as part of their farming operation for a period of at least three years.
  • Qualifying land can also be enrolled if it has, and will continue to, produce an annual gross income from the sale of farm crops in one of two or three of five, immediately preceding years of at least $2,000.00 for parcels less than 25 acres and $75.00 per acre for each acre over 25 acres, with a total income not to exceed $5,000.00.
  • Qualifying land is also at least 25 contiguous acres in active use in one of the following: grow and annually harvest hay or crops; pasture at least 1 animal unit per three acres for a minimum of 30 days per year; cultivate Christmas trees, bushes or vines to produce an annual crop of edible fruit or maple product.
  • In addition to standard farm crops, farm crops include: animal fiber, cider, wine & cheese produced on the enrolled land or on a house site adjoining the enrolled land from agricultural products grown on the enrolled land.
  • Farm buildings can be enrolled, and are tax exempt if they qualify.  Qualifying buildings must either be leased to a farmer as part of their farming operation, or used to house farm employees.  See Current Use Application for details.  Or contact us at the link below:

click for: Current Use Application CU-301

Applications & Information
Current use applications and additional information are available at the division of Property Valuation and Review, from your county forester, or from most town offices.  Forms are also available on line at the link below:

For more information or an application you can also contact us.

Current Use Application CU-301