The Current Agricultural Use Value (CAUV) program allows farmland to be valued based on the agricultural use of the land rather than its "highest and best" potential use, resulting in a substantially lower tax bill for working farms.
Who Can Qualify
Any Ohio property owner currently engaged in commercial agriculture may qualify for the program. An initial application may be filed with the Greene County Auditor's Office between the first of January and prior to the first Monday in March of the tax year seeking CAUV valuation.
Annual field inspections are performed to determine continuing qualification of each parcel in the county currently enrolled in the CAUV program.
How to Qualify for the Program
To qualify, land totaling 10 acres or more must be devoted exclusively to an agriculture use such as commercial animal or poultry husbandry, apiculture, aquaculture, the production for a commercial purpose of timber, field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod, flowers or land retirement and conservation programs administered through a federal agency. All land totaling less than 10 acres and devoted exclusively to an agricultural use, must show a gross average income of $2,500 over the previous three years.
Any Ohio property owner may file an initial application (DTE 109 A) accompanied by a $25 filing fee between the first of January and prior to the first Monday in March to enroll in the CAUV program. The land must be devoted to a commercial agricultural use during the three years prior to filing an initial application. If you have questions about your property’s ability to qualify please contact the auditor’s real estate department at (937) 562-5072 prior to submitting an application.
How to Remain on the Program
A renewal application must be filed every year before the first Monday in March to continue in the CAUV program. Annual field inspections are performed and each parcel in the program is visually inspected for continuing compliance. If you did not receive your renewal application please contact that auditor’s office at the contact information listed below or complete the renewal application.
How CAUV Value is Calculated
The CAUV value is determined by the State Department of Taxation using an income approach to valuing the property. The value is based on an average using crop prices, the cost to produce crops and the interest rate. Each soil type in the state is assigned a value by the Department of Taxation. This land value is used in calculating the annual taxes.
Failure to Qualify
Failure to qualify is a result of converting CAUV land to a non-agricultural use or not filing the annual renewal form. Land that no longer qualifies for CAUV is assessed a recoupment charge upon removal from the program. Recoupment is equal to the previous three years tax savings. A tax savings is the difference between the market value of the land and the CAUV value of the land for each parcel in a tax year.
Placement of Farmland in an Agricultural District
If you are enrolled in the CAUV program you may also wish to place your property in an agricultural district. Enrollment in an agricultural district is for a five year period and provides certain legal protections regarding zoning and nuisance complaints. For more information on the agricultural program please consult section 929.02 of the Ohio Revised Code.
For questions concerning the CAUV program please contact the Auditor's Real Estate Department at (937) 562-5072 or view a list of documents in the Document Center section.