It is helpful to have your property tax bill handy for this explanation of general property tax information and how it relates to CAUV.

Your property tax information will typically show several different types of values:

  • Market or appraised value: The full market value of the property. If you are on CAUV, this is NOT the value used for tax purposes, but is what would be used to figure any recoupment you might pay if you remove your land from CAUV.
  • CAUV value: The total CAUV soil value of the property that qualifies for CAUV treatment.
  • Improvement value: The value of buildings and other improvements subject to taxation.
  • Taxable value: This is the total of your values reduced to 35 percent. This is the value actually used to determine your taxes due.

The Tax Reduction Factor that you see on your tax bill is the amount that the taxes must be reduced to comply with HB 920:

  • HB 920 is the property tax control that ensures levies only collect the same amount of money originally raised in their first year.
  • Nearly all voted levies must comply with HB 920. The inside 10 mills are not reduced by the tax reduction factor.

Your tax bill will typically show two tax rates:

  • “Gross millage” is the combination of the inside 10 mills and the amount of mills you and your fellow residents have voted for in total. This rate is not applied to determine your tax bill.
  • “Effective millage” is the inside 10 mills and the millage rate after the application of the tax reduction factors. This is the rate that is multiplied by your taxable value to determine the taxes due.

There are typically two additional credits on your tax bill:

  • The non-business credit is the former “10 percent reduction.” This credit is typically between 9-10 percent. The credit only applies to levies originally in place prior to 2013, including any renewals of levies in place prior to 2013. As new levies are added, the credit goes down because it does not apply to that new millage.
  • The 2.5 percent owner occupied credit is given to those who own their home and live in that home as their residence. This also only applies to levies that were originally in place prior to 2013 as well, and so may be less depending on the mix of millage in your district.
Labor has always been an issue, mainly because we are a seasonal operation. So that's a challenge finding somebody who only wants to work three months out of a year, sometimes up to six months.
Mandy Way's avatar
Mandy Way

Way Farms

Farm Labor Resources
I appreciate the benefit of having a strong voice in my corner. The extras that are included in membership are wonderful, but I'm a member because of the positive impact to my local and state agricultural communities.
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Ernie Welch

Van Wert County Farm Bureau

Strong communities
I see the value and need to be engaged in the community I live in, to be a part of the decision-making process and to volunteer with organizations that help make our community better.
Matt Aultman's avatar
Matt Aultman

Darke County Farm Bureau

Leadership development
Farm Bureau involvement has taught me how to grow my professional and leadership experience outside of the workforce and how to do that in a community-centric way.
Jaclyn De Candio's avatar
Jaclyn De Candio

Clark County Farm Bureau

Young Ag Professionals program
With not growing up on a farm, I’d say I was a late bloomer to agriculture. I feel so fortunate that I found the agriculture industry. There are so many opportunities for growth.
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Jenna Gregorich

Coshocton County Farm Bureau

Growing our Generation
Knowing that horticulture is under the agriculture umbrella and having Farm Bureau supporting horticulture like it does the rest of ag is very important.
Jared Hughes's avatar
Jared Hughes

Groovy Plants Ranch

Groovy Plants Ranch
If it wasn't for Farm Bureau, I personally, along with many others, would not have had the opportunity to meet with our representatives face to face in Washington.
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Austin Heil

Hardin County Farm Bureau

Washington, D.C. Leadership Experience
So many of the issues that OFBF and its members are advocating for are important to all Ohioans. I look at OFBF as an agricultural watchdog advocating for farmers and rural communities across Ohio.
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Mary Smallsreed

Trumbull County Farm Bureau

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