Do you own forestland in Vermont? Is it at least 25 acres? 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 (development) value.

When land is enrolled in the UVA program, the State attaches a lien to the deed. Productive forestland appraised under this program receives this assessment as long as it is actively managed according to the forest management plan. If enrolled forestland is developed or harvested improperly, a land use change tax is levied on the developed portion, and all or a portion of the enrolled land is discontinued from UVA.

Please click here to read the Vermont Department of Forests, Parks and Recreation’s Use Value Appraisal of Forestland in Vermont brochure. Visit the FPR website for additional information on the Current Use program. FPR’s County Foresters help to administer the forestry aspect of UVA.

Also visit the Vermont Department of Taxes website for forms, deadlines, guidelines, reporting, etc.