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Current Use Program in Vermont: Your Guide to Forestland and Property Tax Savings

The Current Use Program in Vermont, officially known as the Use Value Appraisal (UVA) Program, provides a major tax benefit for eligible forestland and agricultural land. If you’re a landowner interested in conservation, forestry, or lowering your property tax burden, this guide offers step-by-step help and examples of how to enroll in the program and maintain compliance with Vermont's current use program.

What Is Vermont’s Current Use Program and Who Is It For?

The Current Use Program (also called the Use Value Appraisal Program) is a land conservation and tax relief effort created by the Vermont Legislature. It allows eligible landowners to pay property taxes based on the productive value of their forestland or agricultural land—not its fair market value. This often results in significant tax savings for families, farmers, and private woodland owners.

The program supports forestry and agriculture across the state and is administered by the Vermont Department of Taxes in partnership with the Department of Forests, Parks and Recreation. It’s especially useful in rural areas like Lamoille County, Washington County, and scenic corridors in Chittenden County.

How Does the Use Value Appraisal (UVA) Work?

When a parcel of eligible land is enrolled in current use, its tax is calculated based on its use value—the productive value of the land in farming or forestry—not its development potential. This "use value appraisal" saves landowners thousands of dollars in property tax each year.

The tax rate is then applied to this lower appraised value. For example, a 100-acre forest land parcel may be appraised at $400 per acre rather than $2,000, cutting the taxable value substantially. These reduced taxes help preserve open space and support sustainable land use.

How Do You Enroll in the Current Use Program?

To enroll in the program, landowners must submit an application to the Division of Property Valuation and Review by September 1 for the following tax year. A non-refundable application fee applies. The land must meet acreage minimums—typically 25+ contiguous acres for forestland or 25 acres for agricultural land.

Steps to enroll:

• Submit an application through the Vermont Tax Department
• Work with a county forester to develop a forest management plan if applicable
• Include maps, boundaries, and four Vermont Coordinate System coordinates
• Pay the application fee

You can check the official state site for deadlines and forms.

What Land Is Eligible for the Current Use Program?

Eligible land includes:

• Forestland: Managed under an approved forest management plan
• Agricultural land: Actively farmed or leased to farmers
• Conservation land: Open land supporting wildlife habitat, recreation, or natural resource protection

The land must not be developed or subdivided unless still compliant with program criteria. Managed forest land or conservation must be maintained and documented every 10 years.

What Is a Forest Management Plan and Who Approves It?

If you are enrolling forest land, a forest management plan is required. This is a comprehensive document that outlines how you will manage, conserve, and harvest the woods over time. The plan must be approved by your county forester and the Department of Forests, Parks and Recreation.

Plans typically include:

• Tree species inventory and health assessment
• Maps showing forest blocks and parcels of land
• Harvest recommendations and recreation impact considerations

Copies of the current use plan and maps must be filed with the county office.

How Much Can You Save in Property Taxes?

Tax savings vary depending on the size and location of your land, but reductions can be substantial. According to the Vermont Department of Taxes, over 2 million acres of land are currently enrolled, saving landowners millions annually.

Example:

• 100 acres of forestland appraised at $2,000 per acre = $200,000 taxable value
• With use value appraisal at $400 per acre = $40,000 taxable value
• Potential annual property tax savings: $3,000+

This program keeps working lands viable while offering direct financial benefits to landowners.

Can Land Be Removed or Withdrawn from the Program?

Yes, land can be withdrawn from the program, but there may be consequences. If land is developed or no longer meets current use criteria, a land use change tax may apply. The tax department calculates this based on the difference between enrolled and full appraised value.

You must notify the Current Use Advisory Board and update your status with the Department of Taxes to remain in good standing. Contact your county forester before making changes to enrolled land.

What Are the Benefits of the Current Use Program?

The benefits of current use extend far beyond financial savings:

• Preservation of Vermont’s natural beauty and open space
• Support for forestry and agriculture
• Encouragement of conservation, recreation, and habitat protection
• Lower property tax obligations for landowners

It’s one of the most powerful tools available to protect productive agricultural and forest land across Vermont.

Frequently Asked Questions

• What is Vermont’s Current Use Program?
  A tax program allowing landowners to pay taxes based on use value of land in forestry or agriculture.
• Who qualifies for current use?
  Anyone with 25+ contiguous acres of qualifying forest land or agricultural land in Vermont.
• Do I need a forester?
  Yes, for forestland you’ll need an approved forest management plan and periodic inspections.
• What is a land use change tax?
  A penalty assessed when land is developed or withdrawn from current use.
• Where can I learn more?
  Visit the Vermont Woodlands Association or speak to your local county forester.

Key Takeaways

• Enrolling in Vermont’s Current Use Program can greatly reduce property tax burdens
• Eligibility depends on parcel size, use, and compliance with conservation plans
• Applications are due by September 1 of the prior year and must include maps and fees
• Forestland must be managed under a forest management plan reviewed every 10 years
• Search Vermont land listings or read our full Vermont Buyer’s Guide to learn more