CAUV reappraisal counties

Ohio farmland tax valuations continue to decline across the state according to a new study from Ohio State University. The study shows tax valuations have dropped by one third since the Current Agricultural Use Value formula was changed by the state legislature in 2017. Ohio Farm Bureau led the effort to make valuations more reflective of current farm economic factors.

Before the formula change, the average tax valuation of land in Ohio was $1,310 per acre. After the change, the average valuation was $875 per acre, according to the study done by agricultural economists Robert Dinterman and Ani Katchova with OSU’s College of Food, Agricultural, and Environmental Sciences.

Agricultural land values and the corresponding taxes paid on that land will continue to decline at an even faster rate, Dinterman said. Steeper decreases in taxes will be seen, on average, because the changes to the way the farmland is assessed have been phased in between 2017 and 2019. Small changes were made each year to avoid a sudden and dramatic drop in tax revenue, Dinterman said.

But in 2020, the phase-in will end, so Ohio farmland owners should see another one-third drop in the assessed value of their land, compared to the previous year, and similar declines in their taxes, Dinterman said.

The average tax paid across the state was about $36 per acre of farmland in 2016. That dropped to around $31 in 2017, Dinterman said. By 2020, the average likely will be around $25 per acre, which would match the rate paid in 2011, he said.

The legislative adjustment to the CAUV formula followed three years of grassroots efforts by Farm Bureau members who asked lawmakers to respond to dramatically higher farmland taxes at a time when the farm economy was slumping.

“Ensuring that farmers have accurate property tax values is integral to preserving farmland in our state,” said Ohio Farm Bureau Policy Counsel Leah Curtis.
Another Farm Bureau promoted change is also paying off, she said.

“The penalty on farmers who place land in conservation practices has been eliminated,” Curtis said. “Conservation lands are now being taxed at a lower rate, which helps farmers continue their efforts to protect water quality.”

The issue of property taxation remains as one of the biggest challenges our members face today. Ensuring agricultural property is valued for its agricultural potential and not development is critical to the continued success of Ohio agriculture.
Matt Aultman's avatar
Matt Aultman

Darke County Farm Bureau

Giving farmers a voice
The plan we are on is great. It’s comparable to my previous job's plan, and we are a sole proprietor.
Kevin Holy's avatar
Kevin Holy

Geauga County Farm Bureau

Ohio Farm Bureau Health Benefits Plan
I could not have done it without the resources I have found through Farm Bureau.
Gretchan Francis's avatar
Gretchan Francis

Trumbull County Farm Bureau

Bringing the farm back to life
We really appreciate what Farm Bureau has done to get people interested in this line of work and workforce development and getting people interested in this industry.
Jody Brown Boyd's avatar
Jody Brown Boyd

Brown's Family Farm Market

Finding farm labor
We work terrifically with the Ashtabula County Farm Bureau, hosting at least one to two outreach town hall events every year to educate new farmers and existing farmers on traditional CAUV and woodlands.
David Thomas's avatar
David Thomas

Ashtabula County Auditor

CAUV: Past, present and future
Because we are younger farmers just starting out, Farm Bureau has a lot of good opportunities and resources to help us grow in the future.
Hannah Kiser's avatar
Hannah Kiser

Sandusky County Farm Bureau

Farm Bureau involvement
Through the Select Partner program, we became educated in farm insurance and weren't just selling policies. It became more and more clear why farmers need an advocate like Ohio Farm Bureau.
Chad Ruhl's avatar
Chad Ruhl

Farm manager, CSI Insurance

Select Partner Program
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.
Mary Smallsreed's avatar
Mary Smallsreed

Trumbull County Farm Bureau

Advocacy
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