Form Lu-1 - Notice Of Development Or Discontinuance From Land Use Value Appraisal Program
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2INSTRUCTIONS FOR NOTICE OF DEVELOPMENT OR DISCONTINUANCE
FROM LAND USE VALUE APPRAISAL PROGRAM
Section 1 – Development/Discontinuance
This form is to be used to notify Property Valuation and Review of the development or discontinuance of land from the use value
appraisal program. If development or discontinuance is occurring on only a portion of the land enrolled, 3 copies of a revised map
are required to be filed with this notice. This form and maps must be filed by the landowner by completing Section 1 and mailing
the completed form and all maps to:
Property Valuation & Review, Current Use Program, 133 State Street, Montpelier, VT 05633-1401.
The fair market value of the land being discontinued will be determined by Property Valuation and Review. If any land has been
or is to be developed, the value of the developed land will also be determined. There is a land use change tax of twenty percent of
the fair market value of the developed land. The tax will be ten percent if the owner demonstrates to the satisfaction of the
director that the parcel has been enrolled more than ten years. If the developed land is a portion of a parcel, the fair market value
of the developed land shall be the fair market value of the developed land prorated on the basis of acreage divided by the common
level of appraisal. The tax is due 30 days after the tax notice is mailed to the taxpayer and shall be collected in accord with and
subject to the penalty, interest and enforcement provisions 32 V.S.A., Chapter 151. If you wish to prepay the tax and have the lien
removed from discontinued property that has not yet been developed, you may do so by contacting Property Valuation and
Review and requesting that a Notice of Assessment be issued for the amount due.
“Development” means, for the purposes of determining whether a land use change tax is to be assessed under 32 V.S.A. §3757,
the construction of any building, road or other structure, or any mining, excavation or landfill activity. “Development” also means
the subdivision of a parcel of land into two or more parcels, regardless of whether a change in use actually occurs, where one or
more of the resulting parcels contains less than 25 acres each. If subdivision is solely the result of a transfer to one or more of a
spouse, parent, grandparent, child, grandchild, niece, nephew or sibling of the transferor, or to the surviving spouse of any of the
foregoing then “development” shall not apply to any portion of the newly-created parcel or parcels which qualifies for enrollment
and for which, within 30 days following the transfer, each transferee applies for reenrollment in the use value appraisal program.
“Development” also means the cutting of timber on property appraised under this chapter at use value in a manner contrary to a
forest or conservation management plan as provided for in 32 V.S.A. §3655(b), or contrary to the minimum acceptable standards
for forest management; or a change in the parcel or uses of the parcel in violation of the conservation management standards
established by the commissioner of forest, parks and recreation. The term “development” shall not include the construction,
reconstruction, structural alterations, relocation or enlargement of any building, road or other structure for farming, logging,
forestry or conservation purposes, but shall include the subsequent commencement of a use of that building, road or structure for
other than farming, logging or forestry purposes.
APPEALS
How to Appeal an Eligibility or Change in Use Decision
If you wish to appeal the development/discontinuance of enrolled property determined to be no longer eligible or undergone a
change in use, you must file your appeal with the Director of Property Valuation & Review within 30 days of the Notice of
Development or Discontinuance. If still aggrieved, an appeal of the director’s decision may be made to the Superior Court
($250.00 filing fee) or State Appraiser via the Director of Property Valuation and Review ($70.00 fee) in the same manner and
under the same procedures as an appeal from a decision of the board of civil authority, as set forth in 32 V.S.A., Chapter 131,
Subchapter 2.
How to Appeal an Adverse Inspection Report or Denied Management Plan Approval
If you wish to appeal the development/discontinuance resulting from a decision of the Department of Forests, Parks and
Recreation concerning the filing of an adverse inspection report or the denial of approval of a management plan, you must file an
appeal with the commissioner of the Department of Forests, Parks and Recreation within 30 days of the Notice of Development or
Discontinuance. If still aggrieved, an appeal of the commissioner’s decision may be made to the Superior Court ($250.00 filing
fee) in the same manner and under the same procedures as an appeal from a decision of the board of civil authority, as set forth in
32 V.S.A., Chapter 131, Subchapter 2.
If you have any questions regarding this form, please contact the Division of Property Valuation and Review, Current Use
Program, 133 State Street, Montpelier, VT 05633-1401. Telephone (802) 828-5861.
LU-1 Rev. 1/09
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