Vermont’s Use Valuation Appraisal Program, more commonly known as the Current Use Program, is a state property tax incentive that lets eligible landowners have their agricultural land, forestland, and qualifying farm buildings taxed based on their productive use rather than their full fair market value. Created by the Vermont Legislature in 1978, the program is designed to make owning and managing working lands—like farms and forests—more affordable, helping reduce pressure to subdivide or develop them. In exchange for lower taxes, landowners must keep the property in active agricultural or forestry use and follow requirements such as having an approved management plan for forestland. If enrolled land is later developed or changed to a non-qualifying use, a Land Use Change Tax may apply. By promoting long-term stewardship and conserving scenic and ecological values, the program supports Vermont’s rural character, productive lands, and natural resources.

To enroll your property into the Use Valuation Appraisal Program, an application must be submitted to the State by September 1st, and a forest management plan and map must be submitted by October 1st.

If your property is already enrolled, a new plan and map must be submitted to the State every 10 years. These updated plans and maps are due by April 1st.