What is the Current Agricultural Use Value Law?
The law is an outgrowth of the Constitutional Amendment passed by the voters of the State of Ohio to save our open spaces and to protect the farmer from paying high property taxes for his farmland.
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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 be 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 ORC to remove the property and recoup the taxes.
For what length of time is the application effective?
The CAUV application must be filed each year. The county has devised a very simplified renewal procedure, requiring only a notification from year to year.
Do you have to own a farm for three years before you can apply?
No, the farm has to qualify, not the owner.
What happens if I don't re-file my CAUV Application?
If you do not re-file your application for a Current Agricultural Use Valuation, then 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 the three (3) years in the past.