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Current Agricultural Use Value (CAUV) Program

Overview

The Current Agricultural Use Value (CAUV) is a program that reduces the land value of properties devoted exclusively to commercial agricultural use. By reducing the value, the program can substantially reduce property taxes for working farmers. 

  

Any Ohio property owner who has engaged in commercial agriculture for the past three years may qualify for the program. To enroll in the CAUV, please file an application with the Franklin County Auditor's office between the first Monday in January and before the first Monday in March of the tax year for which you seek CAUV valuation. Annual field inspections are conducted of each enrolled parcel to determine whether it qualifies for the program, per Ohio Revised Code ORC 5713.30-5713.99

 

 

More Info

For more information about the CAUV program, please contact CAUV program coordinator Nick Frazier at the Franklin County Auditor's Office at 614-525-6254 or email him at CAUV@franklincountyohio.gov

 

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.