Ohio Department of Taxation Real Property Tax

Current Agricultural Use Value (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 as the Current Agricultural Use Value (CAUV) program. By permitting values to be set well below true market values, the CAUV normally results in a substantially 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.

Current Agricultural Use Values

Each year, the Ohio Department of Taxation sets current agricultural use values for each of Ohio's soil types. The documents below were developed by the department to show current CAUVs and explain how these values were established.

2011 values:

• 2011 CAUV 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 2011.
• Explanation of 2011 calculations ^(PDF) — This document was developed to explain the method used to develop 2011 values.
• Informational presentation ^(PowerPoint) — This presentation was developed for a February 25, 2011 public hearing on 2011 values.

2010 values:

• 2010 CAUV 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 2010.
• Explanation of 2010 calculations ^(PDF) — This document was developed to explain the method used to develop 2010 values.
• Informational presentation ^(PowerPoint) — This presentation was developed for a May 7, 2010 public hearing on 2010 values.
• Maps showing 2010 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)

2009 values:

• 2009 CAUV 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.
• Explanation of 2009 calculations ^(PDF) — This document was developed to explain the method used to develop 2009 values.
• Informational presentation ^(PowerPoint) — This document was developed for a June 19, 2009 public hearing on 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)