Property Ownership

Vermont's use value appraisal (current use) program requires that land remain in the program for at least how many years to avoid a land use change tax?

A3 years
B5 years
C10 years✓ Correct
DThere is no minimum period

Explanation

Land enrolled in Vermont's Current Use (Use Value Appraisal) program that is withdrawn or converted to non-qualifying use within 10 years may be subject to a land use change tax. This discourages premature withdrawal from the program.

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