Present Use Value: Special Ag Use Cases of Land Trusts, Solar Facilities, and Silvopasture Management (2022).
This paper looks at maintaining Present Use Value (PUV) under ownership and use changes when land is converted to solar energy production, is purchased by a non-profit conservation organization and leased out for farming, or is put to a hybrid use of agricultural and forestry production known as silvopasture (sometimes called agroforestry). Each of the three categories of land use poses unique challenges to the traditional application of the PUV program, which has strict acreage, ownership, and income requirements for enrollment and maintenance of status. Changes in use and ownership can cause removal from the program, and the penalty for removal can be severe (as explored in the document).