VT H0424

Owners of managed forestland or reserve forestland enrolled in Vermont's Use Value Appraisal Program (current use) may donate that land to the Department of Forests, Parks and Recreation without paying the land use change tax

The Commissioner of Forests, Parks and Recreation must accept donated land (bypassing the usual Governor approval requirement) if the donation is unconditional, the owner is in good standing, the land is directly adjacent to existing State land managed by the Department, and the land is within a high priority forest block

Accepted lands will be managed as State forestland or as part of a State Park, and the Department must provide donors with a property value assessment for federal charitable income tax deduction purposes

The definition of "development" under the land use change tax statute is amended to exclude gifts or donations of land to the State under this new provision

Effective date: July 1, 2025