CAUV

How to qualify

To qualify, the land, during the three years prior (2 Years and can apply on the third year) to a CAUV application, must consist of 10 or more acres devoted exclusively to commercial agricultural use; or consist of less than 10 acres devoted exclusively to commercial agricultural use and produce, or be expected to produce, an average yearly gross income of at least $2,500.The owner, including new owners, must file an initial application with the County Auditor.

Renewal applications must be filed for each consecutive year to maintain CAUV status. The county auditor may also refer to the CAUV application as “DTE Form 109”; many county auditors now have the forms available online.

Qualified uses

Commercial animal or poultry husbandry; aquaculture; apiculture (beekeeping); the production for a commercial purpose of timber, field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod, or flowers. Or the growth of timber for a noncommercial purpose, if the land on which the timber is grown is adjoined to land devoted exclusively to agricultural use.

Biodiesel production, biomass energy production, electric or heat energy production, or biologically derived methane gas production if the land on which the production facility is adjoined to land devoted exclusively to agricultural use, provided that at least 50 percent of the feedstock used in the production was derived from parcels of land under common ownership or leasehold.

Land devoted to and qualified for payments or other compensation under a land retirement or conservation program under an agreement with an agency of the federal government.

How can I make sure that I am still in the CAUV program?

Tax bills reflect those who are currently receiving the CAUV savings on the CAUV value line. Every January a renewal form is mailed out to landowners currently enrolled in the in the CAUV program. Please be aware that this form MUST be returned prior to the first Monday in March each year to continue with the CAUV program in addition to meeting State guidelines.

Idle land

Land may sit idle or fallow for up to one year if, during the previous three consecutive calendar years, it has been designated as land devoted exclusively to agricultural use. Also, nothing can be done to the land that would hinder its return to agricultural production.

Who develops the CAUV values?

The Ohio Department of Taxation calculates CAUV rates and sends the values to the County Auditors in each county. The State of Ohio uses several criteria in calculating CAUV land values including yield information, cropping patterns, crop prices, non-land production costs, and the capitalization rate. CAUV rates are updated every three years and current rates were updated with the 2017 revaluation.

How are houses and other buildings on cauv properties valued?

The value of a one-acre home site, plus the value of all buildings on the property, is calculated based on current market value. This value is then added to the agricultural use value of the land which is enrolled in the CAUV program. This combined number is the total appraised value for the property.

When does the property become subject to recoupment?

If the Current Agricultural Use Valuation renewal or Initial application isn’t filed, the use changes to non-agricultural. If the land doesn’t meet the income requirements, then the Auditor is required to value the property at its current market value, to recoup the taxes for past 3yrs.

What is the Conservation Reserve Enhancement Program?

The Conservation Reserve Enhancement Program (CREP) is a part of the Conservation Reserve Program (CRP) the country's largest private-land conservation program. Administered by the Farm Service Agency (FSA) CREP targets specific State or nationally significant conservation concerns, and federal funds are supplemented with non-federal funds to address those concerns. In exchange for removing environmentally sensitive land from production and establishing permanent resource conserving plant species, farmers and ranchers are paid an annual rental rate along with other federal and non-federal incentives as applicable per each CREP agreement. Participation is voluntary, and the contract period is typically 10-15 years.

Frequently Asked Questions

Income returns and/or receipts that prove commercial agricultural use. Also, the application requires an aerial photo that details land usage or applicants can come to our office for an informal interview.

Initial applications cost $25.00. Renewals have no charge.

Commercial animal or poultry husbandry, algaculture, aquaculture, apiculture, field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod or flowers, and the commercial production of timber.

Agricultural use excludes processing facilities and plants such as grain elevators, slaughtering plants and wineries.

The land loses CAUV eligibility and the owner pays the recoupment, a fee determined by the tax savings over the previous three years.

No. The land determines the qualification, not the owner.

CAUV derives value from the expected net income from farming, while the fair market determines value based on the highest and best sales of similarly situated farms.

The program affects farmers differently and depends on the soil type(s) and size of the farmland. The tax value is 35% of the CAUV value. See below for more details.

The Ohio Department of Taxation implements several criteria, such as yield information, cropping patterns, crop prices and non-land production costs. For more information, read their explanation of the calculation for 2015.