A Working Guide to Current Use Taxation for Agricultural Lands provides an overview of current use policies across the U.S. Current use programs—which generally allow farmers to pay taxes on their land at current (agricultural) value rather than its assessed value for another non-farming use—are an important tool in the farmland preservation toolbox.
This guide explains the concept of current use and examines current use policies and programs. Identifying common challenges and opportunities, it aims to help policymakers adapt current use programs to modern farmland preservation needs. It also dives into a case study of current use in Vermont to explore how a program functions at the farm level, and includes a handy reference guide to state current use statutes across the country.
This guide was developed by Vermont Law School’s Center for Agriculture and Food Systems and funded by the National Agricultural Library, Agricultural Research Service, U.S. Department of Agriculture.