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ACT NO. 76


Taxation and finance; agricultural and forest land use value program

This act adds to the definition of farmer for the purposes of the use value property tax program those who process their farm products in a farm facility situated on land enrolled in the program, to include as a farm building up to $100,000.00 of the value of the farm facility where those products are processed, to clarify that these changes do not alter the effect of the definition of farming for Act 250 or the definition of farm structure for the purposes of the exemption from local zoning regulation, and to authorize the agency of agriculture to assist the director of property valuation and review in determining eligibility when the determination relates to agricultural issues within the agency's expertise. A minimum of 75 percent of the farm crops processed in the facility must be produced by the farmer.

The act also requires two reports. One, by the Agency of Agriculture, Food and Markets with the assistance of the Departments of Economic Development and Forests, Parks and Recreation and in consultation with the Division of Property Valuation and Review will recommend initiatives that promote the economic development of small farms and agriculture in Vermont. The other, by the Division of Property Valuation and Review and the Agency of Agriculture, Food and Markets, is on farm processing facilities enrolled in the use value appraisal program.

Effective Date: July 1, 2005

Published by:

The Vermont General Assembly
115 State Street
Montpelier, Vermont