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Thoughts on Proposed Changes to Vermont’s Current Use Program

I flew out of Albany, New York, the other day. It was nice and clear and you could look down and see the sprawl – the ordered, grid-like subdivisions from the 1950s immediately around the airport giving way to the curvy, more modern patterns of development as the land got more rural. Supposedly these new subdivisions are an improvement, as the lots are bigger and more “natural,” but from the air I found their bigger footprints more depressing. Here you had maybe 30 people living on 50 acres, instead of 800 people, and out in the country, where you could still see remnants of the farms and forest the sprawl was replacing, it was easy to do the math and imagine McMansions and honeysuckle and Norway maple hedgerows as far as the eye could see.

When I was young, I looked at these subdivisions and got mad at the developers. With age came wisdom – at least surrounding this issue – and today I look at what caused the landowner to develop in the first place. When you do this, the economics of farms and forestland conversion become very apparent. And in the vast majority of cases there’s no villain. There’s no greedy landowner; no cartoonish heartless developer who goes home at night and swims in a pool full of gold coins. There’s just the plain economic reality that we don’t live in an agrarian society anymore, and working farms and forests can’t pay the tax bill. An example: in the town of Shelburne, Vermont, right outside of Burlington, land was valued at $6,255 an acre in 2006; at that rate, the tax bill on a 100-acre parcel was $11,720 a year. If you were growing nice sawtimber on that 100 acres, maybe you could harvest once every 20 years and make close to that amount, while in the intervening years you would have paid out close to a quarter of a million dollars in taxes.

If you can’t break even on your land through farming or forestry, then it’s going to get developed.

I grew up and still live in Vermont, so this is the state I’m most familiar with. And the good news is that our legislature tackled this problem head on in the 1970s. The resulting legislation created the Use Value Appraisal (UVA) program – better known as Current Use – which taxes the land on its value as a working farm or forest, not on its development potential. (Each state in the Northeast has some version of this program, though the details vary.) If the owner of that theoretical 100-acre forest in Shelburne had been enrolled in Current Use, the tax bill would have been $267 a year – an amount they could earn with the timber. Put bluntly, Current Use is a big reason, maybe THE big reason, why Vermont is still a mostly rural state.

Today the program is undergoing a high level of scrutiny – some would say it’s under attack. The old-timers who’ve been promoting the program since the beginning say this happened once before in the 1990s, but I’m too young to remember a time when Current Use was anything but bi-partisan and non-controversial. Over the past 10 years it’s been the rare piece of legislation that both Republicans and Democrats, environmentalists and those in the forest products industry agree is critical and good.

This is changing, though. Mix the fact that Vermont is becoming more urban and disconnected from working farms and forests with a budget shortfall, sprinkle in some of the class politics that are all the rage these days, and you have a recipe for discontent. A recent op-ed by a Burlington real estate appraiser argued that the program is a tax give-away to rich people and that the subsidies should be less generous, means tested, and capped in rich towns; this presumably in support of a draft Senate bill that would limit benefits for high-value parcels of land. Those of us who support the program will rally to its defense and point out that it’s a trade, not a give away, and that standing timber doesn’t require sewer lines or social services or paved roads or schools, so why on earth would you tax it like a residential building lot, and that the $75 per year the program “costs” each Vermonter is a small investment in the $3 billion per year our pretty rural landscape generates through timber and farming and tourism. (Read this to learn more). But the scary thing is that most people don’t understand the program. And it’s very easy to begrudge the rich. And, even in Vermont, there are probably many more urban voters with urban values than rural voters who value trees or cornfields. So it’s not hard to imagine a legislator who represents this first group hungrily eyeing the $45 million the state spends reimbursing towns for the lost tax revenue and thinking it could be better spent on a new public school or a shiny swimming pool.

Over the next few years, it’s going to be very important that conservationists band together to defend this program and explain why it’s so important. And here’s the point that I don’t think is being made loudly enough. Current Use is NOT an open lands program; it’s a WORKING LANDS program. This is its genius. It’s not subsidizing rich landowners so they can sit on their back decks and drink toddies and enjoy the view; it’s roping them in and tying them to the working land tradition in Vermont. I’ve gotten a half-dozen calls in my tenure here from forest landowners, new to the area, who tell me that they want to be enrolled in Current Use and get the tax break but don’t want to harvest timber. And I tell them forget it. That’s the point of the program. The state is using it to encourage working lands – to keep loggers and foresters employed, and equipment manufacturers and coffee shops and sawmills open – but more brilliantly, it’s using the program to ensure that the woods are being managed responsibly. Everybody who enrolls has to hire a forester (barring the handful who train to be foresters themselves) and everybody has to have a forest management plan that conforms to best management practices. Without Current Use, people can hack away at their forests however they want, be it through ignorance or greed. But this program is a form of defacto forest certification. It’s ensuring that two million acres of forestland are being managed with an eye on the future.

People can begrudge the rich their money all they want, but if you believe that Vermont’s working landscape is valuable – and supposedly 97 percent of us do – you can’t begrudge the way they’re managing their land. Whether someone’s a grocery bagger with a 25-acre family woodlot or an absentee stock broker who owns 5,000 acres adjacent to his vacation home, through the Current Use program they’re both tree farmers and both contributing to the rural economy. If you weaken the program, there will be more subdivisions and more high-graded forests. There’s just no way around that. In the latter case, you’re setting the forest back 100 years. In the former, you’re losing it forever.

Discussion *

Feb 17, 2014

Thanks for your comment, Jason. I’d urge you not to see it as a “tax break,” though, because that phrase is misleading. Through Current Use your land is being taxed for what it is—working forestland—and not for what it could theoretically become (a building lot). You’re not getting a break on anything; it’s simple fairness. A 1,000-square-foot home in a residential neighborhood is taxed as a 1,000-square-foot home, not on its value as a theoretical 10,000-square-foot hotel. A poor, smart, college student who moonlights as a waitress is taxed on her income as a waitress, not on what she’ll theoretically make when she’s a lawyer someday.

Dave
Feb 17, 2014

Nice article - I agree, it helps to have a broader understanding of the program beyond the tax break. This program is helping me to keep our family woodlot in the family and undeveloped - and its forcing me to take an active, responsible role in managing the forest. I do worry about how the program is funded and I do feel some guilt about taking advantage of a tax break that truth-be-told I actually don’t need at the moment. For me, though, the main thing is to slow down development in Vermont and this is a great means to that end.

Thanks!

Jason
Feb 16, 2014

Thanks for spelling this out. I’ve heard all the cons without hearing about the pros; and seen the effects without understanding the causes.

Carolyn
Feb 10, 2014

I agree that penalties for withdrawing land should not be so low that developers park the land in current use to avoid a few years taxes. It would be good for the purposes of the discussion to have some data on this. Feb 26 is VT Housing and Conservation day at the Capitol. Show up at 8 and have breakfast with your representatives. There are hearings all day and in the afternoon an ice cream social. There’s no potluck but got to love Vermont!

Tom Prunier
Feb 10, 2014

Dave,

As a consulting forester, landowner and a member of the Northern Woodlands board I commend you on this editorial. Use Value and open land regulation, tax implications and Vermont’s economy are basically misunderstood by our citizens and many in the legislature. You have hit the nail on the head Vermont would not be Vermont without UVA. Sadly other economic factors may drive us off the cliff if we are not careful and all of us support UVA as it is currently structured. Fine tuning is OK but means testing or caps are contrary to the long-term desired outcome our citizens have consistently demonstrated is their desire and what they actually support. Thanks Carbo

Rich Carbonetti
Feb 09, 2014

We have a similar program here in Maine, and my husband and I have 90 acres enrolled in it. The problem with the way that our program is administered is that it is too easy to withdraw land from the program. You can withdraw land from it every five years with very little penalty. We have a neighbor who therefore every five years withdraws a houselot to sell, and his land is being slowly whittled away until now it’s all little trailer lots with a long strip of woodland on the back.

The other problem with the way Maine’s program is administered is that if the land is particularly valuable (ie: lake or ocean front) the penalty is miniscule compared to the value and owners (and timber corporations) will keep the land in tree growth until they are ready to develop then withdraw the whole parcel, or sometimes just the waterfront lots, from tree growth and turn it into a subdivision.

I don’t know how it works in Vermont but withdrawals need to be much more severely penalized here in Maine!

Joan
Feb 08, 2014

Nicely written and well-reasoned.

Dave Betts
Feb 08, 2014

I am enrolled in the current use program, I am not rich but I wish to point out that we must keep out 2 acres for each house which is taxed at full value. Most people I talk to believe we are getting this huge tax break on our total tax bill. Not so, only on the acreage that is being used for the required use, the house taxes [property and school] are the same as anyone.

Robert Boyd
Feb 07, 2014

Thankyou for such a great article. Having recently purchased 57 acres,increasing the amount of the acreage enrolled in current use,I have come under scrutiny by a local friend as being a “tax dodger”. I really didn’t know how to defend myself,but you have spelled it out perfectly.

The local logger[from the same town] had a few months of work from this “tax dodging” C.D.L. has received thousands of dollars in sugaring equipment. A local mill supplied the lumber for the sugar house,concrete work,electrician,etc.,etc. I guess being a flatlander may have set me up for this, but now I know I am in the right for being enrolled in the current use program for many reasons besides the most important-saving our forests and fields for future generations.

 

Tom Pitre
Feb 07, 2014

Some excellent points but don’t stop there. There’s clean air, clean water, and the opportunity to manipulate the forest and farm land to improve wildlife habitat; whether it be for song birds or whitetail deer.

David Matthews
Feb 07, 2014

Agree completely. For the vast majority of land, development is much much greater than it’s use value.  However, I would guess that there are a few cases where use value for sugaring approaches development value. That would not be true for almost all parcels, but I would imagine there might be a few parcels that would fit the bill. Of course, maple trees don’t last forever and the price of syrup fluctuates, so use value would probably peak and drop over time.

Unfortunately, it’s hard convincing people that the program provides them with more than it costs them. But people are generally bad with money, so no real surprises there. 

It’s also hard to convince people that the program isn’t welfare for the rich. One analogy I’ve heard is imagine if you could get a renters prebate or income sensitivity rebate for your property taxes but only if you rented out one room of your apartment or house.  The bottom line is the program forces the land to be worked. Wealth of the landowner doesn’t matter, the point of the program is to provide jobs. Without the program, landowners will high grade their property to the extent that nobody would be able to harvest anything for 100 years. They will know it has no more working value in their lifetime and after they log it, they will build houses. I’ve witnessed this over and over throughout the years.

There is talk of increasing penalties and like the blog points out, there is no reason to do this. There isn’t enough land being removed to warrant the increased penalties. An increase in penalties will hurt the farmer who wants to give his kid a couple acres to build his/her house on so that they can stay in proximity to the farm on which they will work.  Vermont farmers have done this for years and I don’t see any reason to make this more difficult.

As far as land access, the current use program has nothing to do with land access. Landowners are free to post their land regardless of whether the land is in the program. Now if the public wants to pay ALL of the taxes, ALL of the mortgage on these lands, and without any penalty for withdrawing the land, then by all means let them have access. People who want unfettered access to current use lands are of the “what’s mine is mine, and what’s yours is mine” mentality.

Dan

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