Jill Hall - Brown Co. Ohio Auditor

Current Agricultural Use Value (CAUV)

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.

Important Dates

After 1st Monday in January - CAUV filing period begins.

Before 1st Monday in March - CAUV filing period ends.