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The Current Agricultural Use Value (CAUV) program allows farmland devoted exclusively to commercial agriculture to be valued based on the agricultural use of the land rather than its "highest and best" potential use, resulting in a substantially lower tax bill for working farmers. Any Ohio property owner currently engaged in commercial agriculture may qualify for the program. An initial application may be filed with the Franklin County Auditor's Office between the first of January and prior to the first Monday in March of the tax year seeking CAUV valuation. Annual field inspections are performed to determine continuing qualification of each parcel in the county currently enrolled in the CAUV program. (ORC 5713.30-5713.99)
How to qualify for the program:
To qualify, land totaling 10 acres or more must be devoted exclusively to an agriculture use such as commercial animal or poultry husbandry, apiculture, aquaculture, the production for a commercial purpose of timber, field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod, flowers or land retirement and conservation programs administered through a federal agency. All land totaling less than 10 acres and devoted exclusively to an agricultural use, must show a gross average income of $2,500 over the previous three years.
Any Ohio property owner may file an initial application (DTE109) accompanied by a $25 filing fee between the first of January and prior to the first Monday in March to enroll in the CAUV program. The land must be devoted to a commercial agricultural use during the three years prior to filing an initial application.
How to remain on the program:
A renewal application must be filed every year before the first Monday in March to continue in the CAUV program. Annual field inspections are performed and each parcel in the program is visually inspected for continuing compliance.
How CAUV Value is calculated:
Each soil type in Franklin County has a "value per acre" associated with it. Using the Franklin County Geographic Information System (GIS), soil maps are created for each parcel. The land value is then calculated depending on the different soil types, the acreage and the value associated with each type. This land value is used in calculating the annual taxes
Failure to qualify:
Failure to qualify is a result of converting CAUV land to a non-agricultural use or not filing the annual renewal form. Land that no longer qualifies for CAUV is assessed a recoupment charge upon removal from the program. Recoupment is equal to the previous three years tax savings. A tax savings is the difference between the market value of the land and the CAUV value of the land for each parcel in a tax year.
For more information about the CAUV program contact the Franklin County Auditor's Office at 614-525-6254 or email Margie Betts at email@example.com.