The Current Agricultural Use Valuation (CAUV) program is an incentive offered to property owners of farmland in the state of Ohio. Under Ohio Revised Code, owners of land devoted exclusively to agricultural use can apply to be taxed based on the current agricultural use instead of the market value.
Only land meeting specific qualifications may receive the reduced taxable value. Qualifying land is subject to a three-year waiting period, during which time, it must be utilized exclusively for agricultural use.
Initial and yearly renewal applications are required and filed with the Auditor’s office. Our appraisal staff will conduct a field inspection to verify the actual land use and crop type. Upon completion of the field review, soil values, certified by the State of Ohio, are applied to the parcel. This value, combined with any home-site and wasteland values, equals the reduced land value under the CAUV Program.
Applications may be obtained and filed with the County Auditor between the first Monday in January and prior to the first Monday in March. Applications may include all parcels farmed. Parcels do not have to be adjacent to one another; however, they must have the same owner, and must be used exclusively for agricultural purposes. Farms of ten acres or less, must report their yearly gross income, and must maintain an average yearly gross income of $2500 to continue to qualify for the program.