Current Use Program, Form CU-301 (Formerly LU ... - Vermont.gov - state vt 2026

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin with Section A, where you select the application reason. Choose from options like new enrollment or adding to existing enrollment.
  3. In Section B, provide details for each landowner. Designate a primary contact and ensure all information is legible.
  4. Move to Section C to describe your property. Enter the town, SPAN number, and acreage as listed on your tax bill.
  5. Complete Section D if applicable, detailing any transfers of enrolled land. Include dates and acreage transferred.
  6. In Section E, list buildings on the property and indicate which ones are eligible for enrollment based on agricultural use.
  7. Proceed to Sections F through H for specific land types—agricultural, forest, or conservation—and provide necessary documentation.
  8. Finally, review Section J for certification. Ensure all owners sign before submission.

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The landowner is subject to a penalty, or Land Use Change Tax (LUCT). The LUCT is 10% of the full fair market value of land that is developed, so can be significant depending on the value of the land being withdrawn.
Current Use, or the Use Value Appraisal program, is a tax-incentive program in Vermont that allows landowners to receive lower property tax rates in exchange for keeping their forests and agricultural lands from being developed. The program was instituted in 1977 and nearly 70% of eligible land is currently enrolled.
How to File Tax YearMaximum Household Income 2024 $115,000 2023 $128,000 2022 $134,800 2021 $136,9005 more rows
Adopted into Vermont law in 1978, Current Use is a property tax incentive that helps relieve the burden of high property taxes on farm and forest landowners. Eligible landowners can enroll in the program to have their land appraised at its Current Use (farming or forestry) value rather than its fair market value.
Once agricultural land is enrolled in the Current Use Program, the enrolled land is subject to a land use change tax equal to 10 percent of the fair market value of the developed parcel or portion of the parcel if the land is ever developed.

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Owners who wish to withdraw all or a portion of land and/or buildings should file Form LV-314, Request For Withdrawal From The Use Value Appraisal Program by mail or online at myVTax. See the guide on how file Form LV-314 using myVTax.
Rule 80.6 - Traffic and Municipal Ordinance Bureau Procedures (a)Applicability of Rule. This rule applies to proceedings held pursuant to 4 V.S.A., chapter 29, before the judicial bureau or on appeal to the Criminal Division of the Superior Court. (b)Information Obtained from Defendant.

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