Ohio Department of Taxation Real Property Tax

CAUV - General Information

For property tax purposes, farmland devoted exclusively to commercial agriculture may be valued according to its current use rather than at its "highest and best" potential use. This provision of Ohio law is known the Current Agricultural Use Value (CAUV) program. By permitting values to be set well below true market values, the CAUV normally results in a substantial lower tax bill for working farmers.

To qualify for the CAUV, land must meet one of the following requirements during the three years preceding an application for the CAUV:

• Ten or more acres must be devoted exclusively to commercial agricultural use; or
• If under ten acres are devoted exclusively to commercial agricultural use, the farm must produce an average yearly gross income of at least $2,500.

Applications for CAUV must be filed with the county auditor. Click here for a list of all county auditors throughout Ohio.

2009 Current Agricultural Use Values

Each year, the Ohio Department of Taxation sets current agricultural use values for each of Ohio's soil types. This area contains materials developed by the department to show current CAUVs and explain how these values were established for the 2009 tax year.

• Current agricultural use values table ^(Excel) — This document lists the current agricultural use values of both cropland and woodland for each soil type for use in counties with property reappraisals or updates in 2009.
• Slide show ^(Powerpoint) — This document was developed for a June 19, 2009 public hearing on 2009 values.
• Memorandum ^(PDF) — This document was developed to explain the method used to develop 2009 values.
• Maps showing 2008 average CAUV, average market values and CAUV expressed as a percentage of market value are listed below:
  • CAUV value per acre ^(PDF)
  • Market value per acre ^(PDF)
  • CAUV value as a percent of market value ^(PDF)