New Current Use Certification Requirement - November 1 Deadline
Posted on Oct 23, 2018
By David Carpenter, ESQ.
Facey Goss & McPhee P.C.
Owners of agricultural land and/or farm buildings enrolled in the Current Use Program are now required to certify annually that their agricultural land and farm buildings meet the requirements for enrollment and continue to be eligible for the program.
The due date for landowners to certify is Nov. 1 of each year. Failure to certify will result in the removal of agricultural land and enrolled farm buildings from the Current Use Program. When the land and buildings are removed from the program, the property taxes will no longer be based upon the use value but will be based upon the assessed value of the land and buildings. According to the Department of Taxes website, to certify, the landowner must complete and submit Form CU-313, Use Value Appraisal Program Agricultural Land Buildings Certification postmarked by Nov. 1.
A generic form is not available online - in early September, the Department was supposed to have mailed Form CU-313 pre-printed for specific parcels to the address that the State has on file for the owner. According to the Department of Taxes, if the parcel has only forestland and no agricultural land or buildings enrolled, then a certification is not required, and the landowner would not have received a form for that property. (Certification for new enrollments is not required - the application apparently serves as the certification statement.)
If you are not sure whether or not you need to certify, you may look up your SPAN using the online search here: https://tax.vermont.gov/property-owners/current-use/placing-property-into-current-use/certification. If you should have received a form in the mail but did not, email the Current Use Program at firstname.lastname@example.org. In your email, provide your name, any other owner’s names, current mailing address, and property information (town and SPAN). The Department’s website states that the Department will mail you a copy of the form immediately.
The Tax Department’s regular office hours are Monday - Friday from 7:45 a.m. to 4:30 p.m. unless otherwise noted below. To reach the Current Use Program by phone, call the Main Number at (802) 828-2505 and choose Option 3.