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Vermont’s
Use Value Appraisal (UVA) Program, also called “Current
Use” or “Land Use”, enables landowners who practice
long-term forest management to have their enrolled
land appraised for property taxes based on its
value for forestry, rather than its fair
market value. When land is enrolled, the State
attaches a permanent
lien to the deed. Productive forestland appraised under this
program receives this assessment as long as it
is actively managed, unless the
landowner decides to withdraw the land from the
program, the legislature ends the program, or the
parcel is discontinued by the Division
of Property Valuation & Review. If enrolled
forestland is developed or harvested improperly,
a land use change tax is levied on the developed
portion and all or a portion will be discontinued
from Current Use. The summary
below provides only a brief description of
program requirements… For
complete details, please contact your County
Forester
and/or the Vermont Tax Department's Division
of Property Valuation and
Review.
The Forest Management Plan
To be enrolled, forestland must have an approved,
forest  management plan updated at ten year intervals. This document
should clearly express the landowner’s long-term forest management
goals, describe forest stand conditions, silvicultural objectives, and
include both
a detailed map and schedule for silvicultural
treatments. Upon expiration of a 10-year plan, the owner must file a new
plan for the next succeeding
10 years to remain in the program.
Since the plan must assure that the land is being managed according
to accepted forest standards, many landowners contract with private
consulting foresters for developing, writing, and implementing the plan.
County foresters who are employed by the State do not write use value
plans. Their role is to advise landowners and consulting foresters,
review and approve management plans and Forest Management Activity Reports,
and to conduct on-site monitoring.
Ongoing Responsibility
Landowners have a continuing responsibility to
manage the enrolled parcel in a manner prescribed by their forest
management plan. For continued eligibility, a Forest Management Activity
Report must be filed with the county forester by February 1 detailing
any forestry activities from the preceding year. If none occurred,
no report is due.
All forestland parcels are field-inspected by county foresters periodically
to ensure accuracy of the management plan and to monitor scheduled forestry
activities.
Development and Penalties
In return for reduced taxes, Current Use enrollment
of a parcel means that the State holds a lien
on the enrolled land that guarantees if the land is developed, it will
be subject to a
Land Use Change Tax. Currently, this tax is 20%
of the fair market value for lands enrolled 10 tax years or less and 10%
for lands enrolled
11 or more tax years. The definition of "development" includes
subdivisions creating parcels less than 25 acres,
buildings or roads not used for farming or forestry,
commercial mining, excavation, or
the cutting of timber contrary to state silvicultural
standards for Current Use and/or the approved
management plan. The lien that subjects
the parcel to the Land Use Change Tax remains
with the land until it is paid.
Owners of enrolled forestland that is harvested contrary to the management
plan or the silvicultural standards are penalized. They must pay the
Use Change Tax on the mistreated section. The lien is removed from only
that portion. Additionally, the entire forest parcel becomes ineligible
for UVA. The property may be re-enrolled after five tax years with a plan
that addresses the new state of the forest.
Withdrawal
To withdraw a parcel, a landowner must file a Notice
of Development or Discontinuance form with the
Division of Property Valuation & Review. If only a portion of a parcel is withdrawn,
a modified forest management plan and map explaining the change in
acreage must be filed with the county forester. The Division of Property
Valuation & Review requires two copies of the amended map along
with the Notice of Development or Discontinuance.
If a landowner wishes to clear the title (remove the lien), the Land
Use Change Tax must be paid.
For more information on the Use Value Appraisal
Program …
Use Value Appraisal Program Revised Manual,
March 31, 2006
Part I (0.64MB)*
Part II (4.62MB)
* Part
1 forms only (Pages 37 -47). These may
be completed and saved if first downloaded as pdf files to your desktop
and opened using Acrobat
version 7.0.8.
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Synopsis of 2006 Changes in the Use Value Program:
Minimum Standards for Forest Management & Regeneration
Minimum Standards for Forest Management Plans
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The
Use Value Appraisal of Agricultural, Forest, Conservation and Farm
Buildings Property , VT Department of Taxes
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Highlights of Legislative Changes, 2002
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Vermont's Use Value Appraisal Statute On-Line: Title 32, Chapter 124, Vermont Statutes On-Line
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![Vermont Division of Forestry [photo]](../rand/bann_resman.jpg)
