Vermont Surface Use Agreement (Where Lands are Currently in Use)
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How to fill out Surface Use Agreement (Where Lands Are Currently In Use)?
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FAQ
Land Use Change Tax Calculation The Land Use Change Tax (LUCT) is imposed at a rate of 10% of the full fair market value of land that is developed. LUCT is also due when land is withdrawn from the Current Use Program and the owner removes the lien.
At least 25 contiguous acres of forest land managed ing to state standards and an approved forest management plan. Taxed at use value. Perpetual obligation to pay land use change tax of 10% of the fair market value of the developed portion.
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.
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.
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.
PERPETUAL DEDICATION. NH's Current Use Program is a perpetual dedication to maintain open space. As such, land is assessed on its' potential to grow agricultural crops, or trees.