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Tax department flags administrative concerns about counting donated crops toward Current Use eligibility
Summary
Deputy Commissioner Rebecca Samroff told the committee that expanding the use‑value appraisal income test to count donated crops would create administrative verification challenges and recommended tightening language to require donations to recognized nonprofits and adjusting the effective date.
Rebecca Samroff, deputy commissioner of the Vermont Department of Taxes, told the committee that Section 5 of the bill would allow the value of donated crops to be included when testing small farms' eligibility for the Use Value Appraisal (Current Use) program.
"This would expand that eligibility threshold to include the value of donated crops," Samroff said. Under current law, small farms under 25 acres must meet an income threshold of at…
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