The Current Agricultural Use Valuation program provides a substantial reduction in the valuation of land that is exclusively dedicated to agricultural production. There is a fee of $25 for initial applications. Every year a renewal application for land already on the CAUV program must be filed. There is no charge for renewal applications. Renewal applications will be mailed to each owner annually and must be returned prior to the first Monday in March. Land that is removed from the CAUV program is charged a recoupment fee equal to the tax savings for the three years prior that resulted from participation in the CAUV valuation versus market valuation outside of the program.
Watch the CAUV Update video with Ohio Farm Bureau’s Leah Curtis and Larry Gearhardt.
Are all farms in Ohio, which are used exclusively for agricultural purposes, eligible to be valued on the land's current agricultural use value?
Yes, if they contain 10 acres or more exclusive of any homesite. Those under 10 acres can qualify if the land has produced agricultural income for the past three years of at least $2,500 each year or should reasonably be expected to produce that much during the current year.
Will all farms automatically be valued on a CAUV basis?
No. Applications must be made each year to the Ottawa County Auditor's office.
What does an owner have to do to have farmland valued under the Current Agricultural Use Value program?
File an initial application with the County and pay a one-time application fee of $25. There is no annual renewal fee.
What qualifies as land "devoted exclusively to agricultural use"?
Land is devoted to agricultural production when it is used for commercial apiculture, animal husbandry, poultry husbandry; the production for commercial purposes of field crops, tobacco, fruits, vegetables, timber, nursery stock, ornamental shrubs and trees, flowers or sod; or any combination of such husbandry or production.
Are there any other requirements?
Do you have to own a farm for three years before you can apply?
No. The farm must qualify not the owner.
What is the price per acre of soil enrolled in the CAUV program?
The State of Ohio sets the rate per acre of soil, not the County Auditor.
Where can I find characteristics or statistics about the soils?
For soil descriptions, published by the United States Department of Agriculture (1983), please review the Ottawa County Soil Survey.
What soils do I have on my property? Is there a map that shows these soils?
For questions regarding a map of your property's soils, please contact Rebecca Markajani, GIS Coordinator, at 419-734-6761.