Vermont Current Use Program Use Value Appraisal Application for Agricultural Land, Forest Land, Conservation Land and Farm

Current Use Program Use Value Appraisal Application for Agricultural Land, Forest Land, Conservation Land and Farm
Form CU-301, Current Use Application for Agricultural Land, Forest Land, Conservation Land, and Farm Buildings
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Vermont Department of Taxes

Form CU-301

Current Use Application for Agricultural Land,
Forest Land, Conservation Land, and Farm Buildings
SECTION A	

*253011100*

____

* 2 5 3 0 1 1 1 0 0 *

LANDOWNERS List all owners of the property.
For more than one (1) landowner, complete Schedule CU-302.

Primary Owner
Entity (Business) Name

;
	
OR
9

Last Name (if Individual)	

First Name	

Initial

Federal ID Number

;
OR
9

Social Security Number

Primary Owner Mailing Address, Line 1
Primary Owner Mailing Address, Line 2 (if needed)
City	

State	

ZIP Code	

Foreign Country (if not United States)	

Telephone Number	
Email Address

______ Enter the total number of landowners. If more than one (1), use the attached Schedule CU-302.
SECTION B	

PROPERTY DESCRIPTION
If property is located in more than one town, file a separate application for each town.

Property Located in (Town or City)	

SPAN	

Number of Acres

Grand List _____________
Location of Property (911 Address and Optional Description)	

Excluded* ___________

Describe Excluded Acres (Describe each portion precisely)
Describe Excluded Acres (Line 2, if needed)
	 Are There Adjoining Properties in the Same Town?	
______ No
______ Yes
Is Property Located in More Than One Town?	
______ Yes, list SPANs

If “Yes,” Explain
Town #2 SPAN	

Town #3 SPAN

______ No

* You must exclude any building, road, or structure not used for farming, logging, forestry, or conservation purposes, and
2 acres of land surrounding a dwelling (more than one dwelling may be in a 2-acre exclusion). See instructions for more
information on exclusions.
SECTION C	

APPLICATION REASON - Check ONE

This application is to enroll land and/or buildings that are:
____	 Not currently enrolled.
____	 Being added to an existing enrollment.

____	 Enrolled and that have been transferred to my
ownership.
____	 Land and/or buildings retained after partial transfer to a
new owner.
Form CU-301
Page 1 of 5
Rev. 09/25

Primary Owner Name

*253011200*

SPAN

SECTION D	

* 2 5 3 0 1 1 2 0 0 *

TRANSFERS Only complete this section for transfers of currently enrolled land and/or buildings.

	D1.	 When was the deed recorded in town land records (MMDDYYYY)?. . . . . . . . . . D1. __________________________
	D2.	 Was 100% of the property transferred?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D2. 	

____ Yes	

____ No

	D3.	 How many acres were transferred according to the deed or survey?. . . . . . . . . . . D3. __________________________
	D4.	 Previous owner of property:
Entity (Business) Name

OR
	

Previous Owner Last Name (if Individual)	

First Name	

Initial

	D5.	 What was the SPAN of the property prior to the transfer?. . . . . . . . . . . . . . . . . . . D5. __________________________
	D6.	 Was the property transferred to a family member of the owner (spouse, ex-spouse
as part of a divorce settlement, parent, grandparent, child, grandchild, niece,
____ Yes	
____ No
nephew, sibling, or surviving spouse of any of the above)?. . . . . . . . . . . . . . . . . . D6. 	
SECTION E	

BUILDINGS

	E1a.	 How many houses, dwellings, and/or mobile homes are on the property? . . . . . E1a. __________________________
		E1b.	 Describe them: ____________________________________________________________________________
To enroll farm buildings used for agricultural purposes, you must answer Questions E2 through E4. The Tax
Department may request Federal Income Tax Returns and all schedules from landowner(s) or lessee(s) to verify
farming income.
	E2.	Do you (owner) qualify as a farmer by making half of your annual gross income
from the business of farming as defined in Regulation 1.175-3 issued under the
Internal Revenue Code of 1986 and/or from the sale of processed products
produced from 75% of the farm crops produced on the farm?. . . . . . . . . . . . . . . . E2.
	E3a.	 Are the farm buildings leased to and actively used by a qualifying farmer
under a written lease of at least three (3) years?. . . . . . . . . . . . . . . . . . . . . . . . . . E3a.

____ Yes	

____ No

____ Yes	

____ No

	 3b.	 If “Yes,” lease expiration date (MMDDYYYY) (Attach a copy of the lease.). . . E3b. __________________________
E
	E4.	Were any homes used during the prior 12 months exclusively to house
____ Yes	
____ No
farm employees as a nonmonetary benefit of farm employment? . . . . . . . . . . . . . E4. 	
	E5.	 List all buildings on the property in the “Total #” column.
Enter the number of buildings to be enrolled in the Current Use Program in the “# to Enroll” column
Total #

# to Enroll

Total #

Sugarhouse

Shed

Greenhouse

Silo

Farm Employee Housing

Garage

Farm Crop Processing Facility

Other (explain) ____________

Barn

TOTAL Buildings

# to Enroll

Form CU-301

Page 2 of 5, Rev. 09/25

Primary Owner Name

*253011300*

SPAN

SECTION F	

* 2 5 3 0 1 1 3 0 0 *

AGRICULTURAL LAND
Agricultural Land requires Submission of three (3) maps with this application and completion of Section J.

	F1.	 How many acres do you wish to enroll in active agriculture use? . . . . . . . . . . . . . F1. ________________ Total Acres
	F2.	 Of these agricultural acres, how many are used to produce an annual
maple product? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  F2. _____________________ Acres
	F3.	If this land is subject to an easement, do you have the legal right to
access, manage, and implement agricultural activities on it?. . . . . . . . . . . . . . . . . F3. 	____ Yes	 ____ No	 ____ N/A
If you are enrolling less than 25 acres of agricultural land, you must answer questions F4 through F6. The Tax
Department may request federal income tax returns and all schedules from landowner(s) or lessee(s) to verify
farming income.
	F4.	 Do you (owner) qualify as a farmer by making half of your annual gross income
from the business of farming as defined in Regulation 1.175-3 issued under the
Internal Revenue Code of 1986 and/or from the sale of processed products
produced from 75% of the farm crops produced on the farm? . . . . . . . . . . . . . . . F4.

____ Yes	

____ No

	F5.	 Does the land produce gross income of at least $2,000/year from the
sale of farm crops? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5.

____ Yes	

____ No

	F6a.	 Is the land leased to and actively used by a farmer under a written lease
for at least three (3) years? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6a.

____ Yes	

____ No

	F6b.	
SECTION G	

If “Yes”, lease expiration date (MMDDYYYY). . . . . . . . . . . . . . . . . . . F6b. __________________________
(Attach a copy of the lease.)
FOREST LAND
Specify if land is less than or more than 1 mile from a Class I, II, or III town road. Forestland
requires submission of three (3) maps with this application, a Forest Management Plan (please see
form instructions for how to submit), and completion of Section J.

	G1.	How many acres of forest land do you wish to enroll?
<1 Mile

>1 Mile

<1 Mile

Open/Idle Ag (20% Rule Limit)

Significant Wildlife Habitat

Productive Forest I, II, III

Miscellaneous < or = 1 Acre

Nonproductive Forest

Special Places/Sensitive Sites

Ecologically Significant
Treatment Area

Reserve Forest Land

>1 Mile

TOTAL Forest Land Acres
G2.	 Of these forest acres, how many are used to produce an annual maple product?.  G2. _____________________ Acres
G3.	 If this land is subject to an easement, do you have the legal right to
access, manage, and implement forestry activities on it?. . . . . . . . . . . . . . . . . . .  G3. 	____ Yes	 ____ No	 ____ N/A
Form CU-301
Page 3 of 5
Rev. 09/25

	

Primary Owner Name

*253011400*

	SPAN

SECTION H	

* 2 5 3 0 1 1 4 0 0 *

CONSERVATION LAND
Specify if land is less than or more than 1 mile from a Class I, II, or III town road. To enroll conservation
land, you must be able to answer “Yes” to questions H1 and H2. You must have submitted Forms
PVR-321 and PVR-322 for review to be eligible.

	H1.	 Are you an organization that has been certified by the Commissioner of Taxes
as a qualified organization as defined in 10 V.S.A. § 6301a and for at least
five years preceding this certification you have been determined by the
Internal Revenue Service to qualify as a 501(c)(3) organization
which is not a private foundation as defined in
Section 509(a) of the Internal Revenue Code?	
H1.	 ____ Under Review 	

____ Yes	

____ No

	H2.	Is the property certified under 10 V.S.A. § 6306(b)?. H2.	

____ Yes	

____ No

	H3.	 How many acres are you enrolling as
conservation land?. . . . . . . . . . . . . . . . . . . . . . . . . H3.	
SECTION J	
				

	

____ Under Review 	
< 1 Mile	

> 1 Mile	

Total Acres

MAPS
All building locations must be identified on the property map. This section is required for Agricultural
Land, Forestland, and Buildings. If your application includes forest or conservation land, the map
and plan should be sent separately to the appropriate County Forester.

	 J1.	 I certify that three (3) copies of a map meeting the Current Use mapping standards have been

or will be submitted as required, and that all buildings are clearly identified on the map.
If only agricultural land is enrolled, I will mail the maps to the Vermont Department of Taxes
by September 1 for new enrollments or within 30 days of transfer.
If forest land is enrolled under a forest management plan, I will submit
the maps to the County Forester by October 1 for new enrollments or within
____ Yes	
30 days of transfer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . J1. 	

SECTION K	

____ No

ADDITIONAL INFORMATION AND COMMENTS
Use this space to explain your answers or to make any additional statements relevant to this form.

Form CU-301
Page 4 of 5
Rev. 09/25

*253011500*
* 2 5 3 0 1 1 5 0 0 *
SECTION L	

CERTIFICATION - ALL OWNERS MUST SIGN AND DATE
To be completed by all owners. If more than one landowner, please use Schedule CU-302.

	 hen this application is signed by the owner(s) and approved by the State, the State shall record a contingent lien
W
in the land records of the municipality to provide notice to all interested parties that a lien will be created upon
development of the land. The lien shall run with the land.
	 •	 I hereby certify the information provided in this form is true and accurate to the best of my knowledge.
	 •	 I intend to have all of my property described on this application appraised at use value except those portions specifically
excluded.
	 •	 I acknowledge that I, my heirs, and assigns are subject to the provisions of 32 V.S.A. Chapter 124 and the rules and
regulations and use values as adopted and prescribed by the Current Use Advisory Board, the Commissioner of Taxes,
and state statutes.
	 •	 I acknowledge that the Vermont Department of Forests, Parks and Recreation, the Vermont Department of Taxes, and
their employees or duly authorized representatives have the right to enter the property at anytime without prior notice
for the purposes of ensuring compliance with the Current Use Program requirements.
	 •	 I declare under the pains and penalties of perjury that I am in good standing with respect to, or in full compliance with,
a plan to pay any and all taxes due to the State of Vermont as of this date.
	

Signature of Primary Owner	

Print Name	

Date (MMDDYYYY)

	 ____	 Check here if you are signing on behalf of other landowner(s). Attach a copy of the Power of Attorney (POA) form
or other recorded authorization for each represented landowner and ensure you have certified that you can perform
legal acts on their behalf.
	 ____	 Consulting forester ____________________________ assisted in the preparation of this application and associated
maps. I authorize the Department of Taxes to discuss this application and maps with my consulting forester.
Applications for new enrollment and additions to enrollment are due by September 1 to Property Valuation and
Review. The application fee is $100 for 1-7 landowners, and $115 for 8 or more landowners.
Mail application, application fee, and all attachments to:
	
	
	

Vermont Department of Taxes	
133 State Street
Montpelier, VT 05633-1401

Telephone: 802-828-5860

If you are applying to enroll forest or conservation land, the map and plan should be sent separately to the appropriate county
forester.
Make check payable to Vermont Department of Taxes.

Form CU-301
Page 5 of 5
Rev. 09/25

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Clear Sections A & B only

Vermont Department of Taxes

*253021100*

Schedule CU-302

Additional Owners for Current Use Application

* 2 5 3 0 2 1 1 0 0 *
Attach to Form CU-301

PRIMARY LANDOWNER - Same as on Form CU-301
	

Primary Landowner’s Name (Entity or Individual) (same as on Form CU-301)	

SECTION A	

LANDOWNERS

	

;
	
OR
9

Town	

SPAN - REQUIRED

List all additional owners. Use additional Schedule CU-302 forms as needed.
Owner #2 - Entity (Business) Name

Owner #2 - Last Name (if Individual)	

	

First Name	

Federal ID Number

;
OR 	
9

Initial

Social Security Number

	

Owner #2 - Mailing Address, Line 1	

Telephone Number

	

Owner #2 - Mailing Address, Line 2 (if needed)	

Email Address

	

City	

	

;
	
OR
9

State	

ZIP Code	

Foreign Country (if not United States)

Owner #3 - Entity (Business) Name
Owner #3 - Last Name (if Individual)	

	

First Name	

Federal ID Number

;
OR 	
9

Initial

Social Security Number

	

Owner #3 - Mailing Address, Line 1	

Telephone Number

	

Owner #3 - Mailing Address, Line 2 (if needed)	

Email Address

	

City	

	

;
	
OR
9

State	

ZIP Code	

Foreign Country (if not United States)

Owner #4 - Entity (Business) Name
Owner #4 - Last Name (if Individual)	

	

First Name	

Federal ID Number

;
OR 	
9

Initial

Social Security Number

	

Owner #4 - Mailing Address, Line 1	

Telephone Number

	

Owner #4 - Mailing Address, Line 2 (if needed)	

Email Address

	

City	

State	

ZIP Code	

Foreign Country (if not United States)

SECTION B	 CERTIFICATION - ALL ADDITIONAL OWNERS MUST SIGN AND DATE
I hereby certify and agree to all certifications and statements on Form CU-301, Section L.
	

Signature of Owner #2	

Print Name	

Date (MMDDYYYY)

	

Signature of Owner #3	

Print Name	

Date (MMDDYYYY)

	

Signature of Owner #4	

Print Name	

Date (MMDDYYYY)

Attach to Form CU-301.
The application fee is $100 for 1-7 landowners, and $115 for 8 or more landowners.

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Schedule CU-302
Page 1 of 1
Rev. 09/25

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