Act No. 146 Page 1 of 2
2022
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. 146 (H.697). Taxation; use value appraisal; reserve forestland
An act relating to eligibility of reserve forestland for enrollment in the Use
Value Appraisal Program
This act amends the Use Value Appraisal (UVA) Program to authorize
enrollment of reserve forestland and to clarify existing authority for enrollment of
ecologically significant treatment areas (ESTAs). The act amends the definition
of “managed forestland” to include eligible ESTAs or reserve forestland as
managed forestland eligible for enrollment in UVA. ESTAs are defined as lands
within a parcel of managed forestland that will be managed using protective or
conservation management strategies and are not required to be managed for
timber, including old forests; State-significant natural communities; rare,
threatened, and endangered species; riparian areas; forested wetlands; and vernal
pools. Reserve forestland is defined as land that is managed for the purpose of
attaining old forest values and functions in accordance with minimum acceptable
standards for forest management as approved by the Commissioner of Forests,
Parks and Recreation. On parcels of up to 100 acres, 50 percent or more of the
enrolled parcel acres shall be composed of significant and sensitive conditions in
accordance with the minimum acceptable standards established by the
Commissioner. On parcels of 100 acres or more, 30 percent of the enrolled parcel
acres shall be composed of significant and sensitive conditions in accordance with
the minimum acceptable standards established by the Commissioner. Beginning
on July 1, 2023, managed forestland shall be eligible for enrollment in the Use
Value Appraisal Program as reserve forestland.
The act requires the Commissioner of Forests, Parks and Recreation to submit
to the General Assembly the standards for the management of reserve forestland
eligible for participation in UVA. The standards established by the Commissioner
of Forests, Parks and Recreation shall be the same or substantially similar to the
standards set forth in the Commissioner’s report on Considerations for a Reserve
Forestland Subcategory in Vermont’s Use Value Appraisal Program. The act also
requires the Commissioner of Forests, Parks and Recreation to report to the
General Assembly by January 15, 2026 regarding enrollment of managed
forestland under the UVA Program since reserve forestland became eligible for
enrollment. In addition, the act requires the Division of Property Valuation and
Review as part of the Division’s annual report to the General Assembly to assess
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Act No. 146 Page 2 of 2
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how enrollment of managed forestland in UVA has changed since reserve
forestland became eligible for enrollment.
Multiple effective dates, beginning on May 27, 2022
VT LEG #363560 v.2