The Current Agricultural Use Valuation (CAUV) program is an incentive offered to property owners of farmland in the state of Ohio. Under the Ohio Revised Code, owners of land that is devoted exclusively to agricultural use can apply to be taxed based on the current agricultural use instead of its developed potential. The taxable value of CAUV land is based on the agricultural use value instead of the market value. Only land meeting specific qualifications may receive the reduced taxable value. Qualifying land is subject to a three-year waiting period, during which time, it must be utilized exclusively for agricultural use. Initial and yearly renewal applications are required and are fixed with the Auditor’s office. Our appraisal staff will conduct a field inspection to verify the actual land use and crop type. Upon completion of the field review, soil values, certified by the State of Ohio, are applied to the land within a given parcel. This value, combined with any home-site and wasteland values, equals the reduced land value under the CAUV Program. Currently there are approximately 2,800 parcels and 1,350 applicants on the CAUV program in Lucas County.
You need more than 10 acres and be farming the parcel to qualify for CAUV.