Managing Conservation Easements in Perpetuity - Environmental ...

VLT LANDOWNER INFORMATION SERIES
Stewardship’s Frequently Asked Questions Page 3 of 4
What is this: the “current use” or "use value" program?
The use value assessment program is a contractual arrangement with the state that assesses taxes based
on how the farmland and forestland are used rather than on their development potential. In general, land
in the program must be at least 25 acres in size not including two acres of land with your house.
Forestland must have a forest management plan that has been approved by the county forester. Land in
the program is given the same tax assessment (the rates in 2005 were $122 per acre for agriculture land
or $120 per acre for forest land) for all purposes: local taxes for municipal services, the statewide
property tax for education funding, and any local tax for additional school spending beyond the state’s
per-pupil grant. We also have a more detailed bulletin on property taxes and we can help you enroll
your conserved land in the use value program.
Do I need a forest management plan?
Only if you plan to harvest trees for sale, including lumber, chips, firewood or saw logs, or want to
enroll your woodland in use value. Your conservation easement probably allows logging but only after
Pieter van Loon, our forester, has approved a forest management plan for your land. Depending on what
you plan to do, your forest management plan may be short and to the point or very detailed. We
recommend that you hire a consulting forester and talk to him or her in some detail about your plans
before deciding whether to put together a plan on your own or to hire a forester to do it for you. Please
call Pieter at (802) 251-6008 if you have any questions about this or would like the names and numbers
of foresters. We also have a more detailed bulletin on forest management.
What if I want a business in my home or barn that is not agricultural or forestry?
Please call us. You can start a business in your home or sometimes in an out-building as long as
you tell us ahead of time and we agree. We usually approve business in the home with some
limits on numbers of employees. If you want to use your conserved land for fun, learning and to
provide the benefits of open space to your community—that is something we can approve too
just as long as these activities don't detract from the reasons we helped conserve your land. Some
home businesses that we have approved are bed & breakfasts, weaving, knitting, home bakery,
accounting services, and tool sales. Some out-of-home businesses that we have permitted on
conserved land are the repair of farm equipment, sleigh rides, trail riding, and cross-country
skiing for a fee.
What am I supposed to do before l sell my land or give it to my children?
Please call us to tell us the names of the people buying your land, even if they are family, so that
we can introduce ourselves. Also, if your conservation easement gives us a right-of-first-refusal,
we ask you to complete a simple one-page form telling us about the person offering to buy your
land before we can decide if we will give up our right to buy your land. If the buyer is a family
member then you do not need to ask us to waive that right.
Isn’t the Vermont Land Trust a state agency?
No. VLT is a private non-profit corporation organized as a publicly supported charity to help
conserve land for the future of Vermont. Your land may have been conserved as a joint
Violation Resolution and Easement Defense 373
VLT: Stewardship’s FAQs