Current Agricultural Use Valuation

 

 440-576-3788 440-576-3788
(M-F 8:00am– 4:30pm)

 

Download CAUV Application


 

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.

 

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.

 

Savings Percentages From 2010-2015 Tax Years

 

Frequently Asked Questions

What do I need to fill out an initial application?

Income returns and/or receipts that prove commercial agricultural use. Also, the application requires an aerial photo that details land usage or applicants can come to our office for an informal interview.

Are there any application/renewal fees?

Initial applications cost $25.00. Renewals have no charge. 

What qualifies for CAUV?

Commercial animal or poultry husbandry, algaculture, aquaculture, apiculture, field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod or flowers, and the commercial production of timber. 

What doesn’t qualify?

Agricultural use excludes processing facilities and plants such as grain elevators, slaughtering plants and wineries.

What if the land converts into non-agriculture use?

The land loses CAUV eligibility and the owner pays the recoupment, a fee determined by the tax savings over the previous three years.

Must I own a farm for three years before I apply?

No. The land determines the qualification, not the owner.

How does CAUV value differ from fair market value?

CAUV derives value from the expected net income from farming, while the fair market determines value based on the highest and best sales of similarly situated farms.

How will CAUV reduce my taxes?

The program affects farmers differently and depends on the soil type(s) and size of the farmland. The tax value is 35% of the CAUV value. See below for more details.

How are CAUV values calculated?

The Ohio Department of Taxation implements several criteria, such as yield information, cropping patterns, crop prices and non-land production costs. For more information, read their explanation of the calculation for 2015.

Contact Us

(P) 440-576-3783

(F) 440-576-3797

auditor@ashtabulacounty.us

Our office is located in the county courthouse at
25 W Jefferson St, Jefferson, Ohio.

Contact Us

(P) 440-576-3783

(F) 440-576-3797

auditor@ashtabulacounty.us

25 W Jefferson St, Jefferson, Ohio

Open M-F 8:00am - 4:30pm