Vermont

VT Use Value Appraisal Program:

1. The land must be “agricultural land,” meaning it is:

• In active use to grow hay or cultivated crops, pasture livestock or to cultivate trees bearing edible fruit or produce an annual maple product, and which is 25 acres or more in size except as provided below. There shall be a presumption that the land is used for agricultural purposes if:

• It is owned by a “farmer” and is part of the overall farm unit (a “farmer” is one who earns at least one-half of the farmer's annual gross income from the business of farming...

• It is used by a farmer as part of his or her farming operation under written lease for at least three years; ... "