Current Agricultural Use Valuation
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Learn more on the changes happening with CAUV Values for 2024 here.
See average savings for property in CAUV by tax district.
CAUV Reduces Taxes
The Current Agricultural Use Value (CAUV) program lowers real estate taxes for qualifying commercial farmland owners. The program evaluates land based on soil types instead of development potential. Set by the Ohio Department of Taxation, the adjusted values help reduce tax bills for working farmers.
Watch the January 2023 Education Session with Auditor David Thomas and CAUV Staff Member Heather Hall.
Qualifications
Farmland must satisfy one of the following conditions:
- Ten or more acres used exclusively for commercial agriculture
- If less than ten acres of commercial use, the farm must generate an average yearly gross income of at least $2,500
The application period runs from the first Monday in January to the first Monday in March. The initial application carries a $25 filing fee. Annual renewals are automatically mailed at the beginning of the year and processed free of charge.
After entering the CAUV program, a recoupment will be required if the land fails to meet qualifications or if the owner withdraws. This penalty equals the tax savings of the previous three years. The land then reverts to normal market value.
County Savings From Tax Years 2010-2024
