Current Agricultural Use Value (CAUV)
CAUV allows Ohio farmland to be taxed based on its agricultural use—rather than its market value—often resulting in lower property taxes for working farms.
Under Ohio law, farmland used exclusively for commercial agriculture may be valued according to its current agricultural use instead of its full market value. This often provides significant tax savings, especially in areas facing development pressure.
Applications for CAUV must be filed with the county auditor. Click here for a list of all county auditors throughout Ohio.
Visit the Wayne County Auditor's website. This has the latest 2023 information!
https://waynecountyauditor.org/Posts?category=CAUV%20%2F%20Agricultural%20District If you have questions regarding the Agricultural District please call the Wayne County Auditor's Office at 330-287-5430.
For the most current CAUV information, including the 2023 Triennial Update presentation by Kelly Hattick (Wayne County Auditor’s Office), visit:
Wayne County Auditor – CAUV & Agricultural District Posts
https://waynecountyauditor.org/Posts?category=CAUV%20%2F%20Agricultural%20District
Questions about the Agricultural District program?
Call the Wayne County Auditor’s Office at 330-287-5430.
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.
For these documents, click on this link & visit the Ohio Department of Taxation website.
Land must meet one of the following conditions during the three years prior to applying:
• At least 10 acres devoted exclusively to commercial agricultural use
OR
• Less than 10 acres, but generating at least $2,500 in average yearly gross farm income
Applications are filed with your county auditor.
- Complete the Initial CAUV Application (DTE Form 109)
- Submit it to the county auditor’s office
- File a renewal application every year to maintain CAUV status
(Most county auditors provide the forms online.)
The following activities qualify for CAUV:
• Commercial livestock or poultry
• Aquaculture
• Apiculture (beekeeping)
• Commercial production of crops, fruits, vegetables, nursery stock, sod, ornamental trees, flowers
• Timber production (commercial or qualifying noncommercial when adjoining ag land)
• Biodiesel, biomass, methane, or energy production where at least 50% of feedstock comes from commonly owned/leased land
• Land enrolled in federal conservation or land‑retirement programs
Land may remain idle for:
• Up to one year,
OR
• Up to three years in certain situations as long as it was previously used exclusively for agriculture and is not altered in a way that prevents future farming.
When land is converted to non‑agricultural use, Ohio law requires repayment of the tax savings from the previous three years.
This “recoupment” often occurs when farmland is sold and then developed. Buyers and sellers should clarify who is responsible for this repayment.
Current Agricultural Use Value, or CAUV, can bring tax relief to some Ohio landowners.
A CAUV designation can significantly reduce the real property taxes owed by the landowner, especially if the land is in an area where housing or commercial uses are alternative uses for the land.
Sources: Ohio Department of Taxation.
Found on the Farm and Dairy website.
