Current Agricultural Use Valuation
The Current Agricultural Use Valuation (CAUV) Program was implemented by the State of Ohio to permit the valuing of farmland on its ability to produce income rather than on its market value. This program can provide a significant tax savings to agricultural producers who meet the qualifications.
The Current Agricultural Use Valuation program provides a substantial reduction in the valuation of land that is exclusively dedicated to agricultural production. There is a fee of $25 for initial applications and the deadline is prior to the first Monday in March.
Every year a renewal application for land already on the CAUV program must be filed. There is no charge for renewal applications. Renewal applications will be mailed to each owner annually and must be returned prior to the first Monday in March.
Land that is removed from the CAUV program is charged a recoupment fee equal to the tax savings for the three years prior that resulted from participation in the CAUV valuation versus market valuation outside of the program.
Frequently Asked Questions
Are all farms in Ohio, which are used exclusively for agricultural purposes, eligible to be valued on the land's current agricultural use value?
Yes, if they contain 10 acres or more exclusive of any homesite. Those under 10 acres can qualify if the land has produced agricultural income for the past three years of at least $2,500 each year or should reasonably be expected to produce that much during the current year.
Will all farms automatically be valued on a CAUV basis?
No. Applications must be made each year to the Athens County Auditor's office.
What does an owner have to do to have farmland valued under the Current Agricultural Use Value program?
File an initial application with the County and pay a one-time application fee of $25. There is no annual renewal fee.
What qualifies as land "devoted exclusively to agricultural use"?
Land is devoted to agricultural production when it is used for commercial apiculture, animal husbandry, poultry husbandry; the production for commercial purposes of field crops, tobacco, fruits, vegetables, timber, nursery stock, ornamental shrubs and trees, flowers or sod; or any combination of such husbandry or production.
Are there any other requirements?
- The land for which the application is made must have been used exclusively for agricultural production or devoted to and qualified for payments or other compensation under a land retirement or conservation program under an agreement with a federal agency for the three consecutive calendar years prior to the year in which application is made. Evidence must be shown on the application.
- If the total amount of land for which application is made is less than 10 acres, there is an additional requirement that the activities conducted on the land must have produced an average yearly gross income over the preceding 3 year period of at least $2,500 or that the land will produce a gross income of at least $2,500 during the year of application.
- Evidence of annual gross income may be satisfied by attaching to the application form a short statement stating the number of animals by species and anticipated market value, number of acres of crops to be grown, their expected yield and price per bushel or similar specific information.
Do you have to own a farm for three years before you can apply?
No. The farm must qualify not the owner.
How Do I Apply
Farm Bureau News
OFBF.ORG
CAUV Brochure
A Guide to CAUV (2257 KB)
Application for Agricultural Districts (53 KB)
DTE 102 - Conveyance of CAUV Property (19 KB)
DTE 109 - Initial Application for the Valuation of Land at its Current Agricultural Use (23 KB)
Application for Agricultural Districts (53 KB)
CAUV Program Qualifications and Additional Information (41 KB)