Land Use & Zoning

Vermont's 'land use change tax' on Current Use Program withdrawals is calculated based on:

AThe current fair market value of the land
BA percentage of the fair market value of the land at the time of withdrawal, recapturing past tax benefits✓ Correct
CThe number of years enrolled in the program
DThe Act 250 permit fee schedule

Explanation

Vermont's land use change tax is calculated as a percentage of the fair market value at the time of withdrawal or development, recapturing some of the property tax savings received during the enrollment period in the Current Use Program.

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