CAUV in Ohio and conservation practices

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.

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.
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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.
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Mary Smallsreed

Trumbull County Farm Bureau

Advocacy
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