In 1973, an amendment creating the Current Agricultural Use Value (CAUV) was added to Ohio’s Constitution. The program ensured the land used for agricultural production was valued and taxed based on capitalizing the land’s expected net farm income rather than on its current market value, thereby protecting farmers from inflated land prices brought on by land developers.
For a property to qualify for the CAUV Program:
1. There must be at least 10 qualifying acres of “land devoted exclusively to agriculture, during the three calendar years prior to the year which application is filed is eligible” (Ohio Revised Code 5713.30 and Ohio Administrative Code 5703-285-32-36). If the property has less than 10 qualifying acres, those acres must produce an average yearly gross income of at least $2,500 or more from agricultural products during the previous three years, or there is an expected gross income of such amount.
2. The owner of land must turn in a completed CAUV application and the $25 fee to the County Auditor after the first Monday in January and prior to the First Monday in March. There is no charge for annual renewal. Initial applications and renewals are mailed on or before January 15th each year.
“Land which qualified for payment or other compensation under land retirement, or a conservation program under an agreement with an agency of the federal government” may also qualify for the program.