The Current Agricultural Use Value (CAUV) program allows farmland to be valued based on the agricultural use of the land rather than its "highest and best" potential use, resulting in a substantially lower tax bill for working farms.
Who Can QualifyAny Ohio property owner currently engaged in commercial agriculture may qualify for the program. An initial application may be filed with the Greene County Auditor's Office between the first of January and prior to the first Monday in March of the tax year seeking CAUV valuation.
InspectionsAnnual field inspections are performed to determine continuing qualification of each parcel in the county currently enrolled in the CAUV program.
How to Qualify for the ProgramTo qualify, land totaling 10 acres or more must be devoted exclusively to an agriculture use such as commercial animal or poultry husbandry, apiculture, aquaculture, the production for a commercial purpose of timber, field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod, flowers or land retirement and conservation programs administered through a federal agency. All land totaling less than 10 acres and devoted exclusively to an agricultural use, must show a gross average income of $2,500 over the previous three years.
Any Ohio property owner may file an initial application (DTE 109 A) accompanied by a $25 filing fee between the first of January and prior to the first Monday in March to enroll in the CAUV program. The land must be devoted to a commercial agricultural use during the three years prior to filing an initial application. If you have questions about your property’s ability to qualify please contact the auditor’s real estate department at (937) 562-5072 prior to submitting an application.