Introduction to the Use Value Appraisal (UVA)/Current Use Program
Use Value Appraisal Program (UVA) also known as Current Use, 32 V.S.A. Chapter 124, allows eligible forest or agricultural to be taxed at its use value rather than its residential or commercial development value. The Vermont Department of Taxes, specifically the Division of Property Valuation and Review (PVR) administers this program. This voluntary program is a tool that helps maintain Vermont’s productive agricultural land and forestlands.
Program Eligibility
Applications to enroll “agricultural land” must be postmarked by September 1, for consideration by the PVR to be enrolled for following tax year, beginning April 1. Requirements to enrolling agricultural land in this program include:
- land must be in active agricultural use to grow hay or cultivated crops including animal fiber, cider, wine, and cheese;
- pasture livestock or to cultivate trees bearing edible fruit;
- produce an annual maple product; grow Christmas trees; or
- otherwise eligible land that is enrolled in a Conservation Reserve Enhancement Program (CREP) for agricultural lands through a contract with the state or federal government.
Contact information for UVA/Current Use Program
- Contact the Vermont Tax Department
- Call: (802) 828-5860, ext. 1
- Email: tax.currentuse@vermont.gov
Program Definitions
- “Agricultural land" means any land, exclusive of any housesite, in active use to grow hay or cultivated crops, pasture livestock or to cultivate trees bearing edible fruit or produce an annual maple product, and which is 25 acres or more in size except as provided in this subdivision (1). There shall be a presumption that the land is used for agricultural purposes if:
- it is owned by a farmer and is part of the overall farm unit; or
- it is used by a farmer as part of his or her farming operation under written lease for at least three years; or
- it has produced an annual gross income from the sale of farm crops in one of two, or three of the five, calendar years preceding of at least:
- (i) $2,000.00 for parcels of up to 25 acres; and
- (ii) $75.00 per acre for each acre over 25, with the total income required not to exceed $5,000.00;
- (iii) exceptions to these income requirements may be made in cases of orchard lands planted to fruit producing trees, bushes, or vines which are not yet of bearing age. As used in this section, the term "farm crops" also includes animal fiber, cider, wine, and cheese produced on the enrolled land or on a housesite adjoining the enrolled land from agricultural products grown on the enrolled land.
- "Farmer" means a person:
- who earns at least one-half of the farmer's annual gross income from the business of farming as that term is defined in Regulation 1.175-3 issued under the Internal Revenue Code of 1986; or
- who produces farm crops that are processed in a farm facility situated on land enrolled by the farmer in a use value appraisal program or on a housesite adjoining the enrolled land;
- whose gross income from the sale of the processed farm products pursuant to subdivision (i) of this subdivision (B), when added to other gross income from the business of farming as used in subdivision (A) of this subdivision (7), equals at least one-half of the farmer's annual gross income; and
- who produces on the farm a minimum of 75 percent of the farm crops processed in the farm facility;
- The Agency of Agriculture, Food and Markets shall assist the director in making determinations of eligibility pursuant to subdivision (B) of this subdivision (7).
- "Housesite" means the two acres of land surrounding any house, mobile home, or dwelling.
- "Farm buildings" means all farm buildings and other farm improvements which are actively used by a farmer as part of a farming operation, are owned by a farmer or leased to a farmer under a written lease for a term of three years or more, and are situated on land that is enrolled in a use value appraisal program or on a housesite adjoining enrolled land. "Farm buildings" shall include up to $100,000.00 of the value of a farm facility processing farm crops, a minimum of 75 percent of which are produced on the farm and shall not include any dwelling other than a dwelling in use during the preceding tax year exclusively to house one or more farm employees, as defined in 9 V.S.A. § 4469, and their families, as a nonmonetary benefit of the farm employment. This subdivision shall not affect the application of the definition of "farming" in 10 V.S.A. § 6001(22) or the definition of "farm structure" in 24 V.S.A. § 4413(d)(1).