Vermont‘s UVA Program enables eligible private landowners who practice long-term forestry or agriculture to have their land appraised based on the property’s value of production of wood or food rather than its residential or commercial development value. The Department of Taxes, Division of Property Valuation and Review (PV&R) is the lead agency, but the Division of Forestry with County Foresters help to administer the Forestry Use Value Appraisal portion of the program.
As of January 2022, there were more than 16,000 forestland parcels enrolled totaling nearly 2 million acres of forest, more than one-half of Vermont’s total privately-owned forestland.
See below for valuable UVA resources:
Use Value Appraisal Informational Brochure
Vermont Department of Taxes UVA Information
Title 32, Chapter 124, Vermont UVA State Statute
Reserve Forestland - Updated with new resources April 2023
Forest Management Plan Extension Standards- Revised March 2023
Guidance On Submitting UVA Forest Management Plans Digitally
- FPR Policy on Forester Licensing Relating to UVA Documents
UVA Eligibility and Mapping Guidance: Interpreting the "20% Rule"
Working lands in UVA can be classified as either "Agricultural" or "Forestry". Some landowners may have a combination of both uses on their property. Agricultural UVA is administered by the Vermont Department of Taxes and has different eligibility requirements and rates than the Forestry UVA lands. Non-profit organizations with land management and natural resource protection goals can enroll their property in “Conservation UVA.” The organizations are not required to manage their lands for timber products but are expected to submit plans showing how they are managing other values such as habitat conservation and how they are protecting the land against pests, erosion, and overuse. Plans and maps for Conservation UVA lands are reviewed by the Division of Forests, but eligible organizations are vetted by the Tax Department prior to enrollment.
Municipalities that own land in other towns can enroll parcels in Current Use. Usually, these lands are enrolled to protect water sources or recreation facilities. Towns enrolled in the UVA program must also provide maps and plans for these lands to the County Forester. The State will remove lands from the UVA program if development or improper harvesting has taken place or if landowners decide to withdraw entirely from the program. In these cases, a Land Use Change Tax is levied on the developed or to-be-developed portion, and the future tax rate will revert to fair market value. For further information on removal or withdrawal from the UVA program, please visit the Vermont Department of Taxes.
UVA Deadline Dates
- Applications must be received or postmarked by the Current Use Office (PV&R).
- Deadline for Forest Management Plans for the following categories:
- New applications
- Adding acreage to already enrolled parcels
Extensions may be granted if the landowner can prove to the Vermont Department of Forests, Parks, and Recreation that he/she had been prevented by accident, mistake, or misfortune from filing the plan by the October 1st deadline. Contact your County Forester for extension information.
If you have questions about the process, please contact the Current Use Division at 802-828-5860.
- Deadline for Forest Management Activity Reports (FMARs) for all properties with management activity in the previous year. Instructions can be found here: FMAR Instructions.
Extensions may be granted if the landowner can demonstrate to the Vermont Department of Forests, Parks, and Recreation that he/she had been prevented by accident, mistake, or misfortune from filing the FMAR by the February 1st deadline.
- Deadline for updated Forest Management Plans (regular 10-year revisions) and for property transfers made in the previous year. Plans addressing the attributes of the property as well as the management goals must be prepared, reviewed, and kept current for each parcel as long as the parcel is enrolled in the UVA program. The plans must be updated every 10 years, and Forest Management Activity Reports must be filed with the County Foresters to document management activities.