The deadline for filing the Current Agricultural Use Valuation in the County Auditor’s Office is the first Monday in January and prior to the first Monday in March of any year.
What are the eligibility requirements?
Any tract of agricultural land of 10 acres or more in commercial production which has been in the agricultural use for the last three (3) years is eligible. A smaller tract in commercial production may be included in the CAUV program if the tract either produced an average gross income of $2500 or more from sales of agricultural products during the previous three years, or if the expected gross income meets or exceeds $2500. You must have ownership January 1 of the year you are applying.
What is Agricultural Use?
Agricultural use includes commercial production in these areas: animal or poultry husbandry, aquaculture, apiculture, field crops, tobacco, fruits, vegetables, nursery stock, ornamental tress, sod or flowers. For solely woods or timber production please see the attached link for a directory of Ohio Foresters that provide forestry assistance to land owners http://www.osafdirectory.com/
Is there a cost to file?
The State Legislature has mandated a $25.00 initial filing fee per application. This fee stays in the County Real Estate Assessment Fund for use in financing the program. The fee is nonrefundable. The annual renewal is free.
For what length of time is the application effective?
The CAUV application must be renewed each year. A renewal application will be sent automatically and must be returned by the first Monday in March.
What happens if I don’t refile my CAUV application?
If you do not refile your application, the County Auditor is required to value the property at its true market or current market value and to recoup the taxes for the past three years.
What happens when the land is no longer used for agricultural purposes?
As noted in Section 5713.34 of Ohio Revised Code, "Upon the conversion of all or any portion of a tract, lot or parcel of land devoted exclusively to agricultural use, a portion of the tax savings upon such converted land shall be recouped as provided for by Section 36, Article II Ohio Constitution by levying a charge on such land in an amount of tax savings on the converted land during the three tax years immediately preceding the year in which the conversion occurs. The charge shall constitute a lien of the state upon such converted land as of the first day of January of the tax year in which the charge is levied and shall continue until discharged as provided by law."
Initial application for the valuation of land at its current agricultural use (This form requires that you have Adobe Acrobat Reader installed.)
For more information contact: (330) 451-7328