CAUV: Past, present and future
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.
Read MoreLearn more about eligibility and how to include conservation practices on CAUV enrollment forms.
Current Agricultural Use Value, or CAUV, is a program where farmland is taxed at a rate that reflects its value for agricultural purposes instead of its value as development property. It was enacted by Ohio voters in 1973 as a means to preserve farmland.
Q: Conservation practices were not always considered in CAUV value. When did this change take place and why?
A: In 2017, Ohio Farm Bureau worked on significant CAUV reforms, and recognizing the importance and value of conservation was one aspect of that reform. Prior to this, land used for conservation was valued as if it was productive cropland. Today, land in conservation programs or private conservation practices can be eligible for a lowered valuation instead of its productive cropland value.
Q: What types of conservation practices are eligible for CAUV?
A: Any land that is in a federal conservation program can qualify for CAUV. In addition to that, up to 25% of the land can be used for private conservation practices that are used to abate soil erosion. This could include things like wetlands, buffer strips and grass waterways. Landowners do need to identify the conservation practice on their enrollment forms, and will need to provide maps showing where conservation program land or practices are in place.
Q: What kind of savings can farmers who take the time to include those conservation practices in their CAUV enrollment or renewals expect to see?
A: The savings they would see by certifying their conservation acreage will largely depend on the soil type in the area where the conservation practice is installed. But, as an example, the most common soil type in the state is Miami Silt Loam, and in 2023 it was valued at $2,340 per acre. If there was a conservation practice where that soil type was and it was properly qualified with the auditor, it would instead be valued at $230 per acre. That’s about a 90% reduction in value, which will be reflected in the taxes for that piece of ground.
Q: How long must these practices be in place, and is there a penalty if they do not remain in place?
A: If a landowner receives the lower conservation value, then the practices or conservation program enrollment needs to stay in place for 36 months. If they do not maintain that use for at least 36 months, they will pay back the difference in taxes between the lower conservation value and the actual CAUV soil type value.
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.
Read MoreKelly Tennant’s story starts as many others in agriculture do, but her current day job impacts Ohio ag more than most.
Read MoreLearn more about eligibility and how to include conservation practices on CAUV enrollment forms.
Read MoreBob and Polly Givens are on a mission to inform small landowners-homesteaders of the advantages of CAUV.
Read MoreWith the pressure on Ohio farms, perhaps the most important way farmers can afford to keep farming is with the protection of CAUV.
Read MoreMark DePugh was on the fence about renewing his CAUV enrollment, until he realized the amount of tax savings he would be missing.
Read MoreWhen David Thomas took office as county auditor in Ashtabula County in 2019, one of his very first priorities was to begin a strong CAUV outreach effort with the county’s farmers.
Read MoreOur work to protect and refine CAUV continues. And, as always, membership makes it happen.
Read MoreOhio Farm Bureau is heavily involved and actively working on a solution to current CAUV challenges that will offer all property owners across Ohio a clear and predictable tax valuation system.
Read MoreFarm Bureau’s role in supporting the agricultural community is crucial, especially during times of significant change and uncertainty.
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