WeVote
Log In

Bill

Bill

H 291

An act relating to enrollment of posted land in the Use Value Appraisal Program

2025-2026 Regular Session Introduced by Zon Eastes and 4 co-sponsors

Lands posted against hunting, fishing, or trapping in UVAP would pay a higher tax rate equal to 25% of the gap between use value and grand list value.

Read first time and referred to the Committee on Agriculture, Food Resiliency, and Forestry
0
WeVote Research Nonpartisan
Bill Summary · H 291

Overview

H.291 (2025-2026, Vermont) would modify how lands posted against hunting, fishing, or trapping are treated within Vermont’s Use Value Appraisal Program (UVAP). Specifically, it requires that posted lands enrolled in UVAP pay a higher tax rate than agricultural land or managed forestland enrolled in UVAP, by an amount equal to 25 percent of the difference between the parcel’s use value and its grand list (assessed) value. The bill is focused on the enrollment and tax treatment of posted lands within UVAP and sets related administrative processes.

Purpose and Intent

  • Align tax treatment for lands posted against hunting, fishing, or trapping with a higher rate when enrolled in UVAP.
  • Ensure that lands subject to hunting/fishing/trapping postings contribute more in property taxes relative to their use value, reflecting their special status and potential non-productive use for agriculture/forestry.

Key Provisions

1) Use Value Appraisal Board (§ 3754) – duties and recommendations
- The Board must meet annually before Feb 1 to review use values for agricultural land and managed forestland, establish criteria and values for the current tax year, and propose changes.
- When recommending current-year values, the Board must include a recommendation that land posted against hunting, fishing, or trapping under 10 V.S.A. § 5201 shall pay a higher tax rate for enrolled lands equal to 25 percent of the difference between the parcel’s use value and its grand list value.
- The Board may adopt rules to interpret and administer the subchapter.
- Board members must recuse from votes where there is a conflict of interest.

2) Qualification for Use Value Appraisal (§ 3756) – new requirement
- Enrolled land that is posted under 10 V.S.A. § 5201 against hunting, fishing, or trapping shall be assessed a higher tax rate than agricultural land or managed forestland, as recommended by the Board under § 3754.

3) Effective date
- The act would take effect July 1, 2025.

Who Is Affected

  • Landowners whose property is enrolled in the Use Value Appraisal Program and is posted against hunting, fishing, or trapping (10 V.S.A. § 5201).
  • Municipalities, towns, and gores that administer UVAP valuations (as valuations are distributed by the Director to assessors).
  • Vermont Department of Taxes (through the implementation and administration of the UVAP and the new higher tax rate for posted lands).

Timeline and Administrative Process

  • Annual Board actions: The UVAP Board must meet before Feb 1 to review existing values and establish the current-year schedule of criteria and values.
  • Public input: The Board must hold a public hearing by Oct 15 each year (and additional hearings as needed) to receive input on criteria, values, and administration.
  • Valuation dissemination: Before Feb 15 each year, the Board submits its recommended schedule of criteria and values to the Director, who then distributes the use values to municipalities and assessors.
  • Implementation: Assessors would apply the recommended use values for agricultural and managed forestlands; the new higher tax rate for posted lands would be applied as part of the UVAP valuation process.

Summary of Impact

  • Financial: For lands posted against hunting, fishing, or trapping and enrolled in UVAP, the tax bill would increase by an amount equal to 25% of (use value − grand list value), relative to other UVAP lands (agricultural/managed forestland).
  • Policy: Creates a differentiated tax treatment within UVAP to reflect the special status of posted lands.
  • Administrative: Requires explicit Board action to calibrate use values and to incorporate the higher rate for posted lands, with regular public hearings and annual updates.

Note: This summary is based on the introduced text of H.291 as of its initial filing and may be subject to amendments during committee consideration.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.