Form Lu-Afcfb - Agricultural Land, Forest Land, Conservation Land And Farm Buildings Use Value Appraisal Application Form Page 2
Download a blank fillable Form Lu-Afcfb - Agricultural Land, Forest Land, Conservation Land And Farm Buildings Use Value Appraisal Application Form in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Lu-Afcfb - Agricultural Land, Forest Land, Conservation Land And Farm Buildings Use Value Appraisal Application Form with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3the property that are to state standards. The plan and maps must be approved by the Department. Send conservation plans to the commissioner
of Forest, Parks and Recreation and forest plans to your County Forester.
All maps must meet the following standards:
1. The map must be prepared using a Vermont Base Map Orthophoto by drafting on an orthophoto original or tracing from an orthophoto.
If you use a tracing, the four Vermont Coordinate System coordinates nearest the parcel's boundaries must be indicated on the map; also
include an insert locus map to indicate the parcel's location.
2. The map must include the following: owner's name, town in which the parcel is located, name of draftsperson, orthophoto number, north
arrow, scale, date prepared/revised and SPAN (School Property Account Number).
3. The map must show the boundaries of the entire parcel, the boundaries of the portion of the parcel to be included in the program, and the
boundaries of the portion of the parcel to be excluded from the program. These areas must be labeled and the acreage of each area must
be listed in a chart. If the parcel is divided by a town line, develop a map chart for each town.
4. The map must delineate and label the agricultural land, the enrolled farm buildings, and each stand of trees of forest land to be enrolled.
The forest or conservation type and acreage of each forest or conservation stand must be included.
5. A chart must be included on the map or attached to the map to show the acreage for agricultural land, the acreage of productive forest land
by stand or conservation areas, the acreage of nonproductive forest land by stand and all other categories. If the total acreage calculated
off the orthophoto does not agree with the acreage in the town records, the enrolled acreage must be prorated (adjusted) to match town
records. Do not prorate the actual acreage excluded.
By April 15, Property Valuation and Review will notify the landowners of their property's acceptance/rejection to the program. The property is
formally enrolled in the program as of April 1st, unless a formal appeal to withdraw has been received by the Director of Property Valuation and
Review on or before the close of grievance hearings for that town in which the parcel is located.
Once this application is signed by the landowner(s) and approved by the state, the application will be recorded in the land records of the
town and will constitute a lien to secure payment of the land use change tax to the state upon development of the parcel.
Change of Ownership - If enrolled land is conveyed and is to remain in the program, this Application, Change of Ownership and new maps must
be completed for each parcel to be enrolled and filed within 30 days of the conveyance with Property Valuation and Review. If a portion of the
property is retained by the original owner and is to continue enrollment under the original owner, then the original owner must complete and sign
Change of Ownership and submit a new Application and maps in order for the retained land to remain enrolled.
LINE-BY-LINE INSTRUCTIONS
PRINT IN INK OR TYPE. ALL INFORMATION MUST BE PROVIDED OR THE APPLICATION WILL BE REJECTED.
Line 1
List all persons holding record title to this parcel. A separate application must be submitted for each noncontiguous parcel and/or for
parcels in different ownership. If a husband holds title to one parcel, and the husband and wife hold joint title to a contiguous parcel
under another deed, two applications must be filed because these parcels are under separate unique ownership.
Line 2
Fill in complete mailing address and phone number of contact person.
Line 3
The application deadline is September 1. Three maps for agricultural parcels are also due at this time. Three maps and one forest or
conservation management plan are to be filed with the county forester or commissioner respectively by October 1, one month follow-
ing the application deadline.
Line 4
Fill in the name of the town where your parcel is located. If your parcel is located in more than one town, file a separate application for
each town.
Line 5
Describe where in the town your parcel is located. An example might be: “One mile south on TH #9 from the intersection of Route 15
and Mountain Road”.
Line 6
Fill in the School Property Account Number (SPAN) that your town has assigned to your parcel.
Line 7
Fill in the total number of acres your town's grand list has you listed for. You may know that you own more, or less acres than the town
says you have, but for this program the town listed acreage is what the state must use.
Line 8
Fill in the total number of acres you wish to exclude from the use value program. At a minimum, two acres must be excluded
surrounding any dwelling, house, or mobile home. You also must exclude the acreage of land used for commercial mining, excavation
or landfill, or that land directly related to non-farming, non-forestry or non-conservation purposes and for buildings not used for
forestry or farming purposes. Additionally, if you plan to build on land in the program, or sell less than 25 acres in the near future, you
may wish to initially exclude this land so that you are not charged a land use change tax in the future.
Line 9
To prevent you from being charged a penalty in the future on property you had originally excluded from the program the state must
have a precise description of the excluded property. Attach an additional sheet of paper if there is not enough room. Refer to your map
whenever possible. Make sure the excluded portions are clearly marked on your maps.
Line 10
First Subtract Line 8 from Line 7. This is the total number of acres that will be appraised at use value. Second, separate your total
acreage to be appraised into the appropriate categories according to your map and enter the acres by category. For those organizations
qualifying, conservation land must be entered as “Conservation Land”.
Line 11
Provide the number of each type of farm building to be exempt from all property tax.
Line 12
Answer all of the questions. This will help determine your eligibility (see the description of eligible land above). Under the “forestry
20%” rule, a maximum of 20% of the total eligible land to be enrolled may be enrolled as nonproductive forest (Site IV) or open land.
To determine this amount take the number of acres of “Productive Forest Land” you have listed on Line 10 and divide by 4. This will
give you the maximum number of additional acres which may be enrolled in a combination of Nonproductive Forest and open land. If
you have more nonproductive acreage than the 20% rule allows, it must be excluded on Line 8 or enrolled with County Forester
approval.
Complete Section 2. ALL LANDOWNERS MUST SIGN. If signature by other than owner(s), attach copy of recorded power of attorney or other
recorded authorization.
RETURN ALL COPIES (Goldenrod copy will be returned to you after it is approved by the director) and enclose a check for $40.00 for the
application fee made payable to PROPERTY VALUATION AND REVIEW by September 1.
Mail to:
Property Valuation and Review
Current Use Program
VT Department of Taxes
133 State Street
Montpelier, VT 05633-1401
PLEASE DO NOT SEPARATE THIS FORM.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Pa-49w - Farm Structures & Land Under Farm Structures Use Change Tax Collector's Warrant
Financial
Form Rr 1 - Schedule 2 - Class 1 And Class 2 - Right-of-way, Terminal And Yard Lands And All Buildings, Structures And Other Improvements Thereon, Not Included Under Section 1, Class 1 And Class 4.
Financial
Application For Use Value Assessment And Taxation Of Agricultural, Horticultural Or Forest Lands Form - Randolph County Tax Department
Financial
Related Categories
Parent category: Legal