Current Agricultural Use Value - CAUV
An amendment to the Ohio Constitution in 1973 created the Current Agricultural Use Value or CAUV program. This amendment allows farmland to be taxed not at its "highest and best" use but rather its expected net income from farming. As a result, a CAUV qualified property will see a reduction in land valuations and decreased real estate taxes. This program became effective for Warren County during the 1976 General Reappraisal.
All farms larger than 10 acres qualify for CAUV if they have been devoted exclusively to "commercial" agricultural use for the past three (3) years. Farms smaller than 10 acres are eligible if the average yearly gross farm income for the past three (3) years is at least $2,500 from "commercial" agricultural production. See Section 5713.30(A) of the Ohio Revised Code for further explanation*.
To take advantage of CAUV, the owner must file an Initial Application for the Valuation of Land at Its Current Agricultural Use - DTE Form 109 CAUV
with the County Auditor after
the first Monday in January and prior to the first Monday in March. There is a $25 filing fee for initial applications. When the owner has initiated CAUV he is then required to file a renewal application
each year with the County Auditor. Renewals are automatically sent out annually from the Auditor's Office. There is no renewal fee required.
When a farm currently receiving CAUV changes and converts to a non-agricultural use OR the proper continuing application for the CAUV program is not filed with the County Auditor, then a pay back of the tax savings for up to three (3) years may be required (agricultural recoupment).
What does "LAND DEVOTED EXCLUSIVELY TO AGRICULTURAL USE" mean?
*Section 5713.30(A) of the Ohio Revised Code defines "Land Devoted Exclusively to Agricultural Use" as follows:
- Tracts, lots, or parcels of land totaling not less than ten acres that, during the three calendar years prior to the year in which application is filed under Section 5713.31 of the Revised Code, and through the last day of May of such year, were devoted exclusively to commercial animal or poultry husbandry, aquaculture, apiculture, the production for a commercial purpose of timber, field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod or flowers, or the growth of timber for a noncommercial purpose, if the land on which the timber is grown is contiguous to or part of a parcel of land under common ownership that is otherwise devoted exclusively to agricultural use, or were devoted to an qualified for payments or other compensation under a land retirement or conservation program under and agreement with an agency of the federal government;
- Tracts, lots or parcels of land totaling less than ten acres that, during the three calendar years prior to the year in which application is filed under Section 5713.31 of the Revised Code and through the last day of May of such year, were devoted exclusively to commercial animal or poultry husbandry, aquaculture, apiculture, the production for a commercial purpose of timber, field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod, or flowers where such activities produced an average yearly gross income of at least twenty-five hundred dollars during such three-year period or where there is evidence of an anticipated gross income of such amount from such activities during the tax year in which application is made or were devoted to an qualified for payments or other compensation under a land retirement or conservation program with an agency of the federal government.
For more information please contact the Auditor's Office at 513-695-1235 or CAUV@wcauditor.org.
The State of Ohio's 2020 Soil Value Update
For the State of Ohio's 2020 soil value list and explanation of their calculations, click here:
http://www.tax.ohio.gov/real_property/cauv.aspx
CAUV Conveyance
For the State of Ohio's DTE 102 Statement of Conveyance of Current Agricultural Use Valuation Property form click here:
https://www.wcauditor.org/RealEstate/Forms/dte102.pdf