Current Agricultural Use Valuation (CAUV)
When to apply:
After the 1st Monday in January, but before the 1st Monday in March
Cost to apply:
Required annually (no cost)
Frequently Asked Questions
What is required to be eligible for the CAUV reduction?
Any tract of agricultural land 10 acres or more which has been in commercial agricultural use for the last 3 years is eligible. A smaller tract of land may be included under this section if the tract produced an average gross income of $2,500 or more from sales of agricultural products during the previous three years and if there is anticipated gross income of such amount.
The tract of land must be devoted exclusively to agricultural use.
How much will it reduce my taxes?
The actual reductions are dependent on the current agricultural use value (CAUV) which is placed upon the land. Major factors affecting the value are soil type, soil region and land capability class. Agricultural commodity prices also enter into the CAUV value. These values are set by the State and vary according to soil type. The resulting CAUV value replaces the appraised market value. Tax value is set at 35% of the CAUV value. The CAUV values are readjusted on a three year cycle by the State Tax Commissioner to account for changing agricultural production costs and commodity.
How much does it cost to apply?
There is a $25.00 initial fee. No charge for annual renewals.
When do I apply?
Any time after the first Monday in January and prior to the first Monday in March.
Where do I apply?
Apply at the Washington County Auditor’s Office. Applications are available at the office, by calling 740-373-6623, ext. 2125, or by downloading the below form.
Do I have to reapply each year?
Yes. The owner must file a renewal application each year to continue reduction. A blank renewal application will be mailed from the auditor’s office in January of each year.
What happens if I don’t reapply?
There is a recoupment penalty equal to the tax savings for the past 3 years if land use changes to non-agricultural use or there is a failure to reapply.
The following link is provided in an effort to help landowners gain a greater understanding of the increases to CAUV values. The “Explanation of 2020 calculations is the actual document produced by the Ohio Department of Taxation detailing the 2020 CAUV value calculations.
We hope this information is helpful. Questions should be directed to the Ohio Department of Taxation, Division of Tax Equalization at 614-466-5744.
Explanation of 2020 Calculations (TY 2020 values are the values used for calculating CAUV in Washington County)