CAUV Map 2024-2026

The JulyAugust 2024 Our Ohio magazine takes a deeper dive into a program that impacts nearly all members across the state – Current Agricultural Use Value or CAUV.

Members saw significant increases on their 2023 assessments on their 2024 tax bills, while still realizing substantial savings by being a part of the program. Taking a look at the history of CAUV can help with understanding its structure, fluidity and the eternal vigilance needed by Ohio Farm Bureau and our members for its sustainability.

How CAUV began

CAUV was established in 1973 after Ohio Farm Bureau campaigned for a constitutional amendment to have farmland taxed for its agricultural value, rather than its fair market value.

According to the Ohio Department of Taxation, by permitting values to be set well below true market values, the CAUV normally results in a substantially lower tax bill for working farmers.

To qualify for CAUV, land must meet one of the following requirements during the three years preceding an application for CAUV:

  • 10 or more acres must be devoted exclusively to commercial agricultural use; or
  • If under 10 acres are devoted exclusively to commercial agricultural use, the farm must produce an average yearly gross income of at least $2,500.

Applications for CAUV must be filed with the county auditor. County auditors are responsible for making sure farmers are in compliance. The basic formula has remained the same, but has gone through tweaks as the market and data collection have changed over time.

Recent CAUV reforms

Statewide, Ohio farmers saw a 307% increase in property taxes charged between 2008 and 2014. Those higher taxes were being paid at a time when some farm crop prices had fallen as much as 50%, and a formula that had worked well for decades started to falter.

Since 2014, Ohio Farm Bureau has lobbied the tax department and the Ohio Legislature to make important changes to the CAUV calculation. In 2015, Ohio Farm Bureau was successful in gaining data updates to the CAUV formula from the Ohio Department Taxation. These changes prevented bigger increases and ensured that the most up-to-date data available was being used in the CAUV calculation.

In 2017, the organization was successful in lobbying the General Assembly to include CAUV reform language in the biennial budget bill. Those changes ensured the most accurate data was being used to calculate the capitalization rate and allowed conservation lands to be valued at the minimum value, which was phased in over a six-year period.

CAUV in 2024

Thanks to the work of Ohio Farm Bureau members, the 2023 state budget included the creation of a Property Tax Review Committee to take on the task of looking at long-term solutions for CAUV and residential property tax values.

In early February, Leah Curtis, policy counsel and senior director of member engagement for Ohio Farm Bureau, was invited to testify in front of the newly formed committee to offer some background on what CAUV is and how the increases coming this year will impact Ohio agriculture. Ohio Farm Bureau State Trustee Matt Aultman also testified before the committee in May.

As the Property Tax Review Committee continues its work to look for possible reforms to the system, Ohio Farm Bureau will continue to be heavily involved in the process to find a solution that will offer all property owners across Ohio a tax valuation system that is more clear and certain.

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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