Property Valuation

Vermont appraisers who specialize in appraising agricultural land must understand which Vermont program that significantly affects land use and value?

AVermont's Historic Preservation Program
BVermont's Current Use (Use Value Appraisal) Program, which can significantly lower tax burden but restricts development✓ Correct
CVermont's Homestead Declaration Program
DVermont's Municipal Planning Grant Program

Explanation

The Current Use Program profoundly affects Vermont agricultural and forest land values. Enrolled land is assessed at use value (lower than market value), reducing the tax burden but subjecting the owner to a Land Use Change Tax upon withdrawal.

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