When to apply: January 1st - to the First Monday in March
Renewal: Required annually (no cost)
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 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.
What does the “Commercial Production of Timber” mean?
Land devoted to the commercial production of timber means woodland of at least 10 acres which is being managed and maintained as directed by a Woodland Management Plan (a copy of which must be attached to your application) prepared by a service forester through ODNR or by a consulting forester, so as to result in the eventual harvest of that timber. A list of consulting foresters and their contact information can be found at the following link www.osafdirectory.com
Can non commercial “Woodland” qualify for the program?
Woodland acreage on which no commercial timber is being grown may qualify for the program under certain circumstances. If the farm listed on the application has ten acres or more of qualified land and the wooded land is part of or adjacent to that tract, the wooded property may also qualify for the program. Wooded acreage that is not in commercial production and is part of a farm with fewer than then ten acres of qualified land does not qualify for this program.
What if my tract of land has multiple uses, can I still apply for CAUV?
Some applicants may own mixed-use parcels where only a portion of the land is qualified for the program. These parcels may be enrolled in the program as long as the areas are independently qualified under the above guidelines and are appropriately identified to the auditor.
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 nonagricultural use or there is a failure to reapply.
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.
Where do I get a soil map of my property?
Soil maps are FREE and available from the local Soil & Water Conservation District office.
Soil & Water Conservation District
335 C Old National Road
PO Box 310
Old Washington, OH 43768