Act No. 43 Page 1 of 1
2021
This act summary is provided for the convenience of the public and members of the General
Assembly. It is intended to provide a general summary of the act and may not be
exhaustive. It has been prepared by the staff of the Office of Legislative Counsel without
input from members of the General Assembly. It is not intended to aid in the interpretation
of legislation or to serve as a source of legislative intent.
Act No. 43 (H.88). Agriculture; taxation; use value appraisal
An act relating to the use value appraisal program
This act makes changes to the current use eligibility requirements and to the
administration of the program, effective July 1, 2021. If a farmer misses the
annual requirement to certify that enrolled land and buildings continue to meet the
program requirements, the Commissioner of Taxes may waive the certification
requirement and not remove the land or buildings from the program. However, to
waive certification, the Commissioner must have access to other information
demonstrating that the land and buildings continue to meet the other current use
requirements.
This act also amends the current use definition of “development” to allow land
underlying solar arrays to stay in the current use program if the solar array is
located on a total of one-tenth of an acre or less. The land must still qualify as
agricultural land or open land that qualifies as managed forestland as determined
by Department of Forests, Parks and Recreation.
An administrative requirement that the Department of Taxes obtain the Current
Use Advisory Board’s approval of changes to the current use application forms is
eliminated by this act.
Effective Date: July 1, 2021
VT LEG #356756 v.2


Statutes affected:
As Introduced: 32-3755
As Passed By the House -- Official: 32-3755, 32-3755(f)
As Passed By the House -- Unofficial: 32-3755(f), 32-3755
As Passed by Both House and Senate -- Official: 32-3755, 32-3755(f), 32-3752(5), 32-3752, 32-3756
As Passed by Both House and Senate -- Unofficial: 32-3755, 32-3752(5), 32-3752, 32-3756
As Enacted: 32-3755, 32-3752(5), 32-3752, 32-3756