What Is Current Use?

Understanding Vermont’s Use Value Appraisal Program for Forest Landowners

The Use Value Appraisal (UVA) Program, more commonly known as Current Use, was created in 1978 to slow the development of Vermont’s agricultural and forest land. It helps landowners keep their land productive and undeveloped by offering property tax relief. More than 15,000 landowners are enrolled—preserving over 2 million acres of working land in Vermont.

Here’s what you need to know about how the program works and whether it might be right for your forestland.

What Is the Current Use Program?

Under normal circumstances, Vermont property taxes are based on the fair market value of land—which often reflects its potential for development. Current Use changes that by allowing landowners to have their forest or agricultural land taxed based on its use value instead.

2022 Use Value Rates

Each year, the Current Use Advisory Board sets new rates to reflect the per-acre use value of enrolled land. These values help determine the property tax a landowner pays, and are often significantly lower than fair market rates.

For the year 2022, the use values were:

• Agricultural Land: $429 per acre

• Forest Land & Conservation Land: $170 per acre

• Forest Land & Conservation Land located more than one mile from a Class 1, 2, or 3 road: $128 per acre

These use values can result in substantial tax savings, depending on the size and classification of your land.

The program is administered by the Division of Property Valuation and Review (PVR), part of the Vermont Department of Taxes, in collaboration with the Department of Forests, Parks and Recreation and the Agency of Agriculture, Food and Markets.

Eligibility Requirements for Forestland

To qualify as managed forestland, your parcel must meet the following criteria:

• Minimum of 25 contiguous acres of eligible forestland (not including houses, lawns, roads, or other developed land)

• A state-approved forest management plan developed and implemented by a licensed consulting forester

• The land must be actively managed in accordance with that plan

• All management activities must follow a 10-year treatment schedule

If your land was enrolled in the program previously and remains in continuous eligibility, smaller parcels may still qualify.

You can find the legal framework in 32 V.S.A. Chapter 124, or browse the full Vermont Statutes Online.

What’s Included—and What’s Not

While most forested acreage may qualify, land that contains:

• Homes and driveways

• Landscaped yards

• Ponds, septic fields, or recreational trails

• Utility rights-of-way

…is generally excluded from enrollment. However, undeveloped wooded areas near a home may still be eligible if they meet program criteria.

Forest Management Plan Requirements

To enroll forestland in Current Use, you must prepare a forest management plan that includes:

• A forest type map

• Tree species and stand inventory

• Silvicultural goals and treatments

• A detailed 10-year schedule of forest activities

Plans must be approved by the County Forester, and updated:

• Every 10 years

• When ownership changes

• If land use changes or amendments are made

For more information, you can download the UVA Forest Land Manual (PDF).

Land Use Change Tax

If you withdraw land from the program or convert it to a non-qualifying use (like development), a land use change tax will apply. This tax is based on the fair market value of the portion of land being removed and is due at the time of change.

You can remove part of a parcel without withdrawing the entire thing—but it must be done through an official process.

How to Apply for Current Use

Enrollment occurs once a year, and the application deadline is September 1 to be included in the next tax year.

Steps:

1. Hire a licensed consulting forester to prepare your plan and maps.

2. Submit the plan to your County Forester for approval.

3. Complete and file the Application for Enrollment (Form CU-301) with the Division of Property Valuation and Review.

Federal Programs to Explore

In addition to Current Use, you may qualify for federal conservation programs that support forest stewardship:

• NRCS Vermont: Local NRCS office for federal conservation assistance.

• Conservation Reserve Program (CRP): Offers rental payments to remove environmentally sensitive land from production.

• Environmental Quality Incentives Program (EQIP): Provides financial and technical assistance for conservation practices.

Be sure to confirm that these programs won’t conflict with your Current Use status.

Forestland Tax Resources and Estate Planning

Understanding forestland taxation and estate planning can be challenging—but there are great tools available to help. Here are some additional resources landowners may find useful:

• Tax Tips for Forest Landowners (PDF) – A helpful, annual guide from the USDA Forest Service.

• Online Timber Tax Webinars – Educational sessions on how tax law changes affect forest owners.

• Forest Taxation and Estate Planning Program – A federal initiative to support long-term planning for landowners.

• Estate Tax Overview – A plain-language guide to how estate tax works and who it affects.

• USDA Forestland Owners Tax Blog – Real-life scenarios to help you understand recent tax changes.

• Licensed Foresters – Office of Professional Regulation – Find or verify your forester’s credentials.

Need Help Navigating the Process?

At Vermont Woodlands Association, we’re here to guide you through enrollment, compliance, and forest stewardship. We’ve been helping landowners like you care for Vermont’s woodlands since 1915.

Contact Us

Keep Your Forestland Working—and Affordable

The Current Use program helps landowners preserve Vermont’s iconic forests while lowering property tax burdens. With a little planning and the right support, you can keep your land forested, healthy, and in your family for generations.