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1. What is the Current Agricultural Use Value Program?

The Current Agricultural Use Value Program was implemented within the State of Ohio to save open spaces and to permit the valuing of farmland on its ability to produce income rather than on market value. The CAUV law can provide significant tax savings benefits to those involved in agricultural production if qualifications are met.

2. What are the eligibility requirements?

Any tract of agricultural land of 10 acres or more which has been in agricultural use for the last three (3) years is eligible. A smaller tract may by included in this program if the tract produced an average income of $2,500 or more from sales of agricultural products during the previous years or if there is an expected gross income of that amount.

The land must be devoted exclusively to agricultural use.

The county auditor is required to review each parcel in CAUV to see if it meets the requirements. If it does not, the auditor is required by the Ohio Revised Code to remove the property and recoup the taxes.

3. How many acres are required to qualify for the Current Agricultural Use Valuation program?

You need more than ten acres which must be used exclusively for agricultural purposes. Farms of ten acres or less of qualifying land must report their yearly gross income and must maintain an average yearly gross income of $2,500 to continue to qualify for the program.

4. For what length of time is the application effective?

The CAUV application must be filed each year. The county has devised a simplified renewal procedure requiring only a notification from year to year.

5. Do you have to own a farm for three years before you can apply?

No. The farm has to qualify, not the owner.

6. What happens if I do not re-file my CAUV Application?

If you do not re-file your application for a Current Agricultural Use Valuation, the auditor is required to value the property at its true market or current market value to recoup the taxes for the current tax year and for three (3) years in the past.

7. How does the Current Agricultural Use Value valuation differ from fair market value?

The fair market value normally depends upon establishing the value for the farm land based on comparing it to recent sales of similarly situated farms. The CAUV system depends upon capitalizing the expected net income received from farming.