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.

2022 Values:

• 2022 CAUV Table – 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 2022.
• Explanation of 2022 calculations - This document explains the method used to develop the 2022 values.
• Informational presentation — This document was developed for a June 24, 2022 public hearing on 2022 values.
• 2022 CAUV values by county and school district – Per Ohio Revised Code 5713.33, this workbook contains a spreadsheet with current agricultural use values aggregated by county, another spreadsheet with the CAUV values by school district, and a final spreadsheet listing school district names within each county within which they have territory.

2021 Values:

• 2021 CAUV Table – 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 2021.
• Explanation of 2021 calculations - This document explains the method used to develop the 2021 values.
• Informational presentation — This document was developed for a June 30, 2021 public hearing on 2021 values.
• 2021 CAUV values by county and school district – Per Ohio Revised Code 5713.33, this workbook contains a spreadsheet with current agricultural use values aggregated by county, another spreadsheet with the CAUV values by school district, and a final spreadsheet listing school district names within each county within which they have territory.

2020 values:

• 2020 CAUV Table – 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 2020.
• Explanation of 2020 calculations - This document explains the method used to develop the 2020 values.
• Informational presentation — This document was developed for a June 26, 2020 public hearing on 2020 values.
• 2020 CAUV values by county and school district – Per Ohio Revised Code 5713.33, this workbook contains a spreadsheet with current agricultural use values aggregated by county, another spreadsheet with the CAUV values by school district, and a final spreadsheet listing school district names within each county within which they have territory.

2019 values:

• 2019 CAUV Table – 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 2019.
• Explanation of 2019 calculations - This document explains the method used to develop the 2019 values.
• Informational presentation — This document was developed for a June 27, 2019 public hearing on 2019 values.
• 2019 CAUV values by county and school district – Per Ohio Revised Code 5713.33, this workbook contains a spreadsheet with current agricultural use values aggregated by county, another spreadsheet with the CAUV values by school district, and a final spreadsheet listing school district names within each county within which they have territory.
• Maps showing 2019 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)

2018 values:

• 2018 CAUV Table – 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 2018.
• Explanation of 2018 calculations - This document explains the method used to develop the 2018 values.
• Informational presentation — This document was developed for a June 26, 2018 public hearing on 2018 values.
• 2018 CAUV values by county and school district – Per Ohio Revised Code 5713.33, this workbook contains a spreadsheet with current agricultural use values aggregated by county, another spreadsheet with the CAUV values by school district, and a final spreadsheet listing school district names within each county within which they have territory.
• Maps showing 2018 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)

2017 values:

• 2017 CAUV Table – 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 2017.
• Explanation of 2017 calculations - This document explains the method used to develop the 2017 values.
• 2017 CAUV values by county and school district – Per Ohio Revised Code 5713.33, this workbook contains a spreadsheet with current agricultural use values aggregated by county, another spreadsheet with the CAUV values by school district, and a final spreadsheet listing school district names within each county within which they have territory.
• Maps showing 2017 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)

2016 values:

• 2016 CAUV Table – 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 2016.
• Explanation of 2016 calculations - This document explains the method used to develop the 2016 values. 
• Informational presentation –This presentation was developed for the June 2, 2016 public hearing on 2016 values.
• Maps showing 2016 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)

2015 values:

• 2015 CAUV Table – 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 2015.
• Explanation of 2015 calculations - This document explains the method used to develop the 2015 values. 
• Informational presentation – This presentation was developed for the May 28, 2015 public hearing on 2015 values.
• Maps showing 2015 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)

2014 values:

• 2014 CAUV table – 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 2014.
• Explanation of 2014 calculations – This document explains the method used to develop the 2014 values. 
• Informational presentation – This presentation was developed for the February 28, 2014 public hearing on 2014 values.
• Maps showing 2014 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)

2013 values:

• 2013 CAUV table – 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 2013.
• Explanation of 2013 calculations – This document explains the method used to develop the 2013 values. 
• Informational presentation – This presentation was developed for the March 1, 2013 public hearing on 2013 values.
• Maps showing 2013 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)

2012 values:

• 2012 CAUV table – 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 2012.
• Explanation of 2012 calculations – This document explains the method used to develop the 2012 values
• Maps showing 2012 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)

 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.
• Maps showing 2011 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)

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)