About the Auditor
Deeds & Mortgages
Delinquent Tax List
Who Qualifies &
How to Apply
Current Agricultural Use Value (CAUV), created by an Act of the 1974
Ohio General Assembly, is a program designed to reduce the taxable value
of land being use for commercial agricultural production. By
permitting values to be set well below true market values, CAUV normally
results in a substantially lower tax bill for working farmers. Prior to
receiving a tax reduction, farmers must first meet certain criteria set
by the State of Ohio.
To qualify for the CAUV, land must meet one of the following
requirements during the three years preceding an application for CAUV:
1. Ten or more acres must be devoted exclusively to commercial
agricultural use; or
2. If under 10
acres are devoted to commercial agricultural use, the farm must produce
an average yearly gross income of at least $2,500.
To sign up, there is a one-time fee of $25 for initial applications.
Initial applications must be submitted between the first Monday in
January and the first Monday in March. Applications must be
renewed annually, but there is no annual renewal fee. The deadline
for renewal applications is the first Monday in March. If you do
not renew your application, the Medina County Auditor's Office is
required to value the property at its true or current market value and
to recoup the taxes for the past three years.
Land that is removed from the CAUV program is charged a recoupment.
The recoupment charge is three years' worth of savings that resulted
from participation in the CAUV program, versus valuation outside of the
program. The recoupment will appear on the tax bill of the owner
of record after the property changes use and/or hands. The total
amount is recouped in one year by equally dividing the total between the
first- and second-half tax bill. Although that person is
responsible for payment of the bill, prior agreements between buyer and
seller may be arranged to determine who actually provides money for
recoupment payment, should the property change hands.
Frequently Asked Questions
1. What is CAUV?
Current Agricultural Use Value (CAUV) is a differential real
estate tax assessment program which affords owners of farmland
the opportunity to have their parcels taxed according to their
value in agriculture, rather than full market value. It is
the result of a referendum passed by Ohio voters in November,
1973. The CAUV program became law in April, 1974, when the
Ohio General Assembly passed Senate Bill 423.
2. What qualifies for CAUV?
If the land contains more than 10 acres of commercial
agricultural use, the land is eligible for CAUV. According
to Section 5713.30 of the Ohio Revised Code, a landowner must
devote the parcel "exclusively to agricultural use." By
definition, this means "tracts, lots, or parcels of land
totaling not less than 10 acres that were devoted exclusively to
commercial animal or poultry husbandry, aquaculture (the
cultivation of freshwater and marine resources, both plant and
animal), apiculture (the raising and care of bees), the
production for a commercial use of field crops, tobacco, fruits,
vegetables, nursery stock, ornamental trees, sod, or flowers, or
the growth of timber for a noncommercial purpose, if the land on
which the timber is grown is contiguous to land that is already
eligible for CAUV."
If there are less than 10 acres of commercial agricultural use,
the farm must generate a yearly gross income of at least $2,500.
Qualified land that has not previously been enrolled in CAUV is
subject to a three-year waiting period immediately prior to
enrollment. During this time the land must meet the
statutory definition of "land devoted exclusively to
agricultural use." Sufficient documentation is required
with submission of the initial application in order to qualify.
This documentation may be requested periodically by the Medina
County Auditor's Office to verify the continuation of commercial
3. How does being on CAUV affect my taxes?
The program reduces the value of the land that is being farmed
based on the type of soil in the property. Values range from
$230.00 dollars to $2820.00 dollars per acre and $230.00 dollars
to $1900.00 dollars per acre for woods. There is no reduction on
the home site area or any of the buildings
4. How does CAUV valuation differ from current market
The true market value approach depends upon the comparison of
sales of similarly situated farms and where the highest and best
use sets value. The CAUV method depends upon capitalizing
the expected net income from farming. Because market value
reflects what a buyer is willing to pay, regardless of the
farm's agricultural production capability, some farms may have
lower appraised values through the CAUV program. By permitting
values to be set well below true market values, the CAUV
normally results in a substantially lower tax bill for working
5. How is CAUV calculated?
Each year, the Ohio Department of Taxation sets Current
Agricultural Use Values for each of Ohio's soil types. To view
current CAUVs and explanations of how the values were
established, visit the Ohio Department of Taxation's
6. Are there any penalties for removal of property from
Yes. If at any time the land or a portion of the land does not
meet the requirements to remain in the program a recoupment will
be placed on the tax bill. If only a portion of the land is
converted the remainder will remain on the program as long as it
continues to meet the qualifications. The land is allowed to lie
fallow for one year and automatically remains in the program,
the second and third year remains in program if good cause is
proven to the Board of Revision.
7. What is a recoupment?
A recoupment is the tax savings that the parcel of land has
accumulated three years prior to conversion.
8. Who is responsible for paying the recoupment?
If a transfer of ownership causes the conversion the seller and
buyer decide who pays the recoupment, Although; if the
recoupment is not paid when the land is converted the recoupment
will go on the new owner's tax bill. The owner pays the
recoupment if the conversion is caused by ineligibility.
9. When do I file?
After the first Monday in January and before the first Monday in
March of the year for which the agricultural use value is
sought. The only exception to this deadline occurs during a
reappraisal or update year. If the market value of the land
increases during the reappraisal or update year, the initial
application may be filed anytime before the first Monday in
March of the following year.
View our CAUV brochure.
Medina: (330) 725-9765
Toll Free: (844)
722-3800, extension 9765