Mike Kovack

Mike Kovack
Medina County Auditor

144 N. Broadway St, Medina, OH  44256
Medina:  (330) 725-9754     Toll free:  (844) 722-3800, ext. 9754

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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 agricultural production.

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 value?
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 farmers.

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 CAUV page.

6.  Are there any penalties for removal of property from program?

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.
Current Agricultural Use Value

Medina:  (330) 725-9765
Toll Free:  (844) 722-3800, extension 9765