§ 3755. Eligibility for use value appraisals
(a) Except as modified by subsection (b) of this section, any agricultural land, managed
forestland, and farm buildings that meet the criteria contained in this subchapter
and in the rules adopted by the Board shall be eligible for use value appraisal.
(b) Managed forestland shall be eligible for use value appraisal under this chapter only
if:
(1) The land is subject to a forest management plan, subject to a conservation management
plan in the case of lands certified under 10 V.S.A. § 6306(b), that is filed in the manner and form required by the Department of Forests, Parks
and Recreation and that:
(A) Is signed by the owner of the parcel.
(B) Complies with subdivision 3752(9) of this title.
(C) Is approved by the Department of Forests, Parks and Recreation.
(D) Provides for continued conservation management, reserve forestland management, or
forest crop production on the parcel for 10 years. An initial forest management plan
or conservation management plan must be filed with the Department of Forests, Parks
and Recreation on or before October 1 and shall be effective for a 10-year period
beginning the following April 1. Prior to expiration of a 10-year plan and on or before
April 1 of the year in which the plan expires, the owner shall file a new conservation
or forest management plan for the next succeeding 10 years to remain in the program.
(E) The Department may approve a forest management plan that provides for the maintenance
and enhancement of the tract’s wildlife habitat where clearly consistent with timber
production and with minimum acceptable standards for forest management as established
by the Commissioner of Forests, Parks and Recreation.
(F) The Department, upon giving due consideration to resource inventories submitted by
applicants, may approve a conservation management plan, consistent with conservation
management standards, so as to include appropriate provisions designed to preserve
areas with special ecological values; fragile areas; rare or endangered species; significant
habitat for wildlife; significant wetlands; outstanding resource waters; rare and
irreplaceable natural areas; areas with significant historical value; public water
supply protection areas; areas that provide public access to public waters; and open
or natural areas located near population centers or historically frequented by the
public. In approving a plan, the Department shall give due consideration to the need
for restricted public access where required to protect the fragile nature of the resource;
public accessibility where restricted access is not required; facilitation of appropriate,
traditional public usage; and opportunities for traditional or expanded use for educational
purposes and for research.
(2) A management report of whatever activity has occurred, signed by the owner, has been
filed with the Department of Taxes’ Director of Property Valuation and Review on or
before February 1 of the year following the year when the management activity occurred.
(3) There has not been filed with the Director an adverse inspection report by the Department
stating that the management of the tract is contrary to the forest management plan,
conservation management plan, or contrary to the minimum acceptable standards for
forest or conservation management. The management activity report shall be on a form
prescribed by the Commissioner of Forests, Parks and Recreation in consultation with
the Commissioner of Taxes and shall be signed by all the owners and shall contain
the tax identification numbers of all the owners. All information contained within
the management activity report shall be forwarded to the Department of Forests, Parks
and Recreation, except for any tax identification number included in the report. If
any owner satisfies the Department that he or she was prevented by accident, mistake,
or misfortune from filing an initial or revised management plan that is required to
be filed on or before October 1, or a management plan update that is required to be
filed on or before April 1 of the year in which the plan expires, or a management
activity report that is required to be filed on or before February 1 of the year following
the year when the management activity occurred, the owner may submit that management
plan or management activity report at a later date; provided, however, no initial
or revised management plan shall be received later than December 31, and no management
plan update shall be received later than one year after April 1 of the year the plan
expires, and no management activity report shall be received later than March 1.
(c) The Department of Forests, Parks and Recreation shall periodically review the management
plans and each year review the management activity reports that have been filed.
(1) At intervals not to exceed 10 years, the Department shall inspect each parcel of managed
forestland qualified for use value appraisal to verify that the terms of the management
plan have been carried out in a timely fashion.
(2) The Department shall have the ability to enter parcels of managed forestland for the
purpose of inspections. The Department may bring any other staff from the Agency of
Natural Resources that have the expertise to evaluate compliance with this chapter
or staff that may be required to ensure the safety of the Department while conducting
the inspections.
(3) If the Department finds that the management of the tract is contrary to the conservation
plan or forest management plan, or contrary to the minimum acceptable standards for
conservation or forest management, it shall file with the owner, the assessing officials,
and the Director an adverse inspection report within 30 days after the conclusion
of the inspection process.
(d) After managed forestland has been removed from use value appraisal due to an adverse
inspection report under subdivision 3756(i)(1) of this title, a new application for use value appraisal shall not be considered for a period of
five years, and then the forest management plan shall be approved by the Department
of Forests, Parks and Recreation only if a compliance report has been filed with the
new forest management plan, certifying that appropriate measures have been taken to
bring the parcel into compliance with minimum acceptable standards for forest or conservation
management.
(e) Any applicant for appraisal under this subchapter bears the burden of proof as to
the applicant’s qualification. Any documents submitted by an applicant as evidence
of income shall be held in confidence by any person accepting or reviewing them pursuant
to provisions of this subchapter, and shall not be made available for public examination,
whether or not such person is subject to the provisions of 1 V.S.A. § 317(c)(6).
(f) To maintain eligibility for use value appraisal under this subchapter, on or before
November 1 of each year, the owner of agricultural land or buildings enrolled in the
use value program as agricultural land or buildings shall certify in writing under
oath to the Commissioner that the agricultural land or buildings enrolled by that
owner continue to meet the requirements for enrollment in the use value program at
the time of the certification. In the event the owner of agricultural land or buildings
enrolled in the use value program fails to certify on or before November 1 of each
year as required under this subsection, the Commissioner may waive the certification
requirement, provided the Commissioner obtains, through other means, satisfactory
information that the agricultural land continues or agricultural buildings continue
to meet the other requirements for enrollment. The form of the certification shall
be made on a form specified by the Director of Property Valuation and Review.
(g) Any applicant for a use value appraisal or any beneficiary of a use value appraisal
must be in good standing with the Department of Taxes pursuant to subsection 3113(g) of this title to be eligible or to maintain eligibility for use value appraisal under this subchapter. (Added 1977, No. 236 (Adj. Sess.), § 1; amended 1983, No. 220 (Adj. Sess.), §§ 4, 5; 1987, No. 57, § 4, eff. July 1, 1988; 1987, No. 76, § 18; 1993, No. 49, § 26; 1995, No. 169 (Adj. Sess.), § 3, eff. May 15, 1996; 1995, No. 178 (Adj. Sess.), § 287; 1997, No. 60, § 68e; 2001, No. 140 (Adj. Sess.), § 32, eff. June 21, 2002; 2007, No. 205 (Adj. Sess.), § 5, eff. June 10, 2008; 2011, No. 59, § 10; 2011, No. 143 (Adj. Sess.), § 47, eff. May 15, 2012; 2013, No. 159 (Adj. Sess.), § 16d; 2015, No. 134 (Adj. Sess.), § 4, eff. May 25, 2016; 2017, No. 75, § 12; 2017, No. 194 (Adj. Sess.), § 24; 2019, No. 158 (Adj. Sess.), § 2, eff. Jan. 1, 2021; 2021, No. 43, § 1; 2021, No. 105 (Adj. Sess.), § 521, eff. July 1, 2022; 2021, No. 146 (Adj. Sess.), § 2, eff. July 1, 2023.)