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Current Use Taxation for Agricultural Lands

A Working Guide to Current Use Taxation for Agricultural Lands is an overview developed by Vermont Law School's Center for Agriculture and Food Systems to provide and overview of current use policies across the United States.

Current use programs generally allow farmers to pay taxes on their land at current (agricultural) value rather than its assessed value for another non-farming use. This guide explains the concept of current use and examines current use policies and programs. Identifys common challenges and opportunities, and aims to help policymakers adapt current use programs to modern farmland preservation needs. The guide also includes a case study of current use in Vermont to explore how a program functions at the farm level and includes a reference guide to state current use statutes across the country.