What qualifies as land devoted exclusively to agricultural use?
1) It qualifies if (10) ten acres or more are devoted exclusively to production of field crops; tobacco, fruit, vegetables, timber, nursery stock, ornamental trees, sod or flowers; or it qualifies for a land retirement or conservation program under agreement with the U.S. Government.
2) If the property is less than (10) ten acres, it qualifies if, during the past three (3) years, it produced a gross income of at least $2,500 each year or has an anticipated gross income of such amount during the current year.

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1. What are some of the big advantages of the CAUV program?
2. What are some of the disadvantages of the CAUV program?
3. Are all farms in Ohio used exclusively for agricultural purposes eligible to be taxed on their current agricultural use value?
4. Will all farms currently enrolled in the program be automatically renewed each year?
5. What does an owner have to do to be taxed on CAUV?
6. Do you have to own a farm for three (3) years before you can apply for CAUV?
7. What qualifies as land devoted exclusively to agricultural use?
8. How often is real estate appraised for tax assessment purposes?
9. How does CAUV appraisal differ from fair market value?
10. Will some farms have lower appraised values using the CAUV?
11. What are the liabilities if incorrect information is given on a CAUV application (initial or renewal)?
12. What happens if the land is converted into a non-qualifying use?