Current Use

Current Use helps farm and forest landowners keep their land productive by assessing it, for property tax purposes, based on its use value, not its development value. This lowers the owners’ property tax burden. In exchange for the use value assessment, owners keep their land in productive management and pledge not to develop it while they are enrolled in the program. Owners may take their land out of the program at any time, but they pay a “land use change tax.” Many states have similar programs to help land remain undeveloped.  Current Use helps to maintain Vermont’s rural character and land-based farm and forest economy, and VNRC has been a strong supporter of the Program since its inception.

Several years ago, VNRC advocate for and participated on a legislative Current Use Task Force, which helped to develop strategies for improving the Program.  As part of this process, VNRC helped to promote greater opportunities to enroll ecologically sensitive areas in the Program, bringing more diverse management options to landowners enrolled in the Program.

For more information on the Final Task Force Report click here.

For general information on Vermont’s Current Use Program go to

VNRC is a member of the Current Use Tax Coalition (CUTC) whose mission is to continuously educate and inform the Vermont legislature, the public, and policy-making bodies with facts and supported reasoning for maintaining current use in a fair and equitable manner. For more information on CUTC click here.

The Current Use Tax Coalition and VNRC support this platform for improving the Current Use Program.