An act relating to enrollment of posted land in the Use Value Appraisal Program

This bill changes Vermont's tax treatment for land enrolled in the Use Value Appraisal Program. Landowners who post their land (marking it off-limits to hunting, fishing, or trapping under 10 V.S.A. § 5201) will pay a 25% higher tax rate than agricultural or managed forestland enrolled in the program. The tax increase is calculated as 25% of the difference between the land's use value (taxed at agricultural/farm rates) and its market value. The change takes effect July 1, 2025, directly impacting landowners who post their land and enroll it in this tax program.