Current Use / Use Value Program

What Landowners Need to Know

The Use Value Appraisal (UVA) Program, commonly known as Current Use, allows enrolled farm and forestland to be taxed based on its productive use rather than its fair market value.

Created by the Vermont Legislature in 1978, this tax equity program helps landowners manage land affordably, reducing financial pressure to develop or subdivide.

Current Use is the single most important tool for protecting Vermont’s working landscape, helping ensure that farms and forests remain actively managed for forestry, agriculture and conservation.

How the Program Works

Current Use is administered by the Vermont Department of Taxes, and tax rates are set annually by the Current Use Advisory Board under 32 V.S.A. Chapter 124.

Development restrictions apply: Land enrolled in Current Use cannot be developed without incurring a Land Use Change Tax (LUCT) if its use changes to a non-qualifying purpose.

Why Enroll in Current Use?

Enrolling in Current Use offers landowners financial relief while encouraging long-term, responsible land management. Key benefits include:

Lower Property Taxes – Pay taxes based on your land’s productive use value, not market value
Land Conservation – Protect Vermont’s working landscapes from development pressure
Sustainable Forest Management – Requires an approved forest management plan, ensuring long-term forest health
Multi-Generational Stewardship – Make it more feasible to keep land intact across generations

Who Is Eligible?

To enroll forestland in the program, landowners must meet the eligibility guidelines for the Managed Forestland category, as outlined by the Vermont Department of Forests, Parks and Recreation (FPR).

Basic Requirements:

Minimum Parcel Size: 25 contiguous acres of forestland
State-Approved Forest Management Plan: Prepared by a licensed consulting forester and updated every 10 years
Ongoing Active Management in line with the approved plan

Managed Forestland vs. Reserve Forestland

All enrolled forestland falls under Managed Forestland, which requires active management. However, beginning July 1, 2023, landowners may enroll qualifying land as Reserve Forestland—a subcategory for ecologically sensitive forests.

To qualify for Reserve Forestland:

Parcels under 100 acres: 50% or more of enrolled land must meet significant and sensitive ecological conditions
Parcels 100 acres or more: At least 30% of the land must meet those same criteria