An act relating to enrollment of posted land in the Use Value Appraisal Program
H.291 would change Vermont’s Use Value Appraisal Program, which allows qualifying agricultural land and managed forestland to be taxed based on use rather than full market value. The bill adds a special rule for enrolled land that is posted against hunting, fishing, or trapping under 10 V.S.A. § 5201, requiring that such land pay a higher tax rate than other enrolled agricultural or forest land.
Specifically, the bill directs the Use Value Appraisal Board to recommend, and local assessors to apply, a higher tax rate for posted enrolled land equal to 25 percent of the difference between a parcel’s use value and its grand list value. It also amends the qualification section to make clear that posted land in the program is subject to this higher rate. The bill would take effect July 1, 2025.
The bill would amend 32 V.S.A. §§ 3754 and 3756, altering how enrolled land is assessed under Vermont’s current use tax system. It would not remove posted land from the Use Value Appraisal Program, but it would create a higher tax burden for landowners who post land against hunting, fishing, or trapping while still receiving current use benefits. The practical effect would be to reduce the tax advantage for posted parcels relative to other enrolled agricultural and managed forestland and to require the Board and municipal assessing officials to implement the new rate.
No committee transcripts or recorded votes were provided, so there is no direct evidence of debate, amendment activity, or final support/opposition. Based on the bill text alone, the proposal appears targeted and policy-specific rather than broad in scope. The framing suggests an intent to adjust incentives within the current use system, but the available record does not show whether the bill was generally welcomed or opposed by stakeholders.
The likely point of contention is whether landowners who post property against hunting, fishing, or trapping should continue to receive the same current use tax treatment as other enrolled lands. Supporters may view the bill as a fairness or policy alignment measure, while opponents may argue it penalizes private property rights or discourages participation in the Use Value Appraisal Program. The bill also implicates hunters, anglers, trappers, landowners, and local assessors, since it changes the tax treatment of a specific category of enrolled land.