In Vermont, 32 V.S.A. § 3752 provides that “Agricultural land” means any land, exclusive of any house site, 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; or
• it is used by a farmer as part of his or her farming operation under written lease for at least three years; or
• it has produced an annual gross income from the sale of farm crops in one of two, or three of the five, calendar years preceding of at least:

(i) $ 2,000.00 for parcels of up to 25 acres; and

(ii) $ 75.00 per acre for each acre over 25, with the total income required not to exceed $ 5,000.00;

(iii)  exceptions to these income requirements may be made in cases of orchard lands planted to fruit producing trees, bushes or vines which are not yet of bearing age. For the purposes of this section, the term “farm crops” also includes animal fiber, cider, wine and cheese produced on the enrolled land or on a house site adjoining the enrolled land from agricultural products grown on the enrolled land.

The statute further provides that “Farm buildings” means all farm buildings and other farm improvements which are actively used by a farmer as part of a farming operation, are owned by a farmer or leased to a farmer under a written lease for a term of three years or more, and are situated on land that is enrolled in a use value appraisal program or on a house site adjoining enrolled land.  “Farm buildings” shall include up to $ 100,000.00 of the value of a farm facility processing farm crops, a minimum of 75 percent of which are produced on the farm and shall not include any dwelling other than a dwelling in use during the preceding tax year exclusively to house one or more farm employees, as defined in section 4469 of Title 9, and their families, as a non-monetary benefit of the farm employment.  This subdivision shall not affect the application of the definition of “farming” in subdivision 6001(22) of Title 10 or the definition of “farm structure” in subdivision 4413(d)(1) of Title 24.  “Active use” of agricultural land includes that portion of otherwise eligible land that is enrolled in a conservation reserve enhancement program for agricultural lands through a contract with the state or federal government.