Current Agricultural Use Valuation
(M-F 8:00am– 4:30pm)
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.
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.
Savings Percentages From 2010-2015 Tax Years