Ohio woodlands

After years of advocacy from Ohio Farm Bureau and its partners, the Ohio Department of Taxation announced today that it will address inaccurate woodland calculations in the Current Agricultural Use Value program. These changes should result in significant tax savings for many woodland owners.

Along with the Ohio Forestry Association, Farm Bureau has asked the tax department to ensure better woodland value accuracy by using true costs of clearing land and drainage expenses based on forestry association and Ohio State University data. The department took that step today, announcing that these costs will be updated using market data and inflation information. With these updates, most woodland values will now be at the minimum CAUV value.

“These updates could not come at a more needed time. As we have seen significant increases in CAUV cropland values in 2023, and anticipate substantial increases in 2024, the inaccuracies in woodland values were a major weakness in the program,” said Leah Curtis, policy counsel and senior director of member engagement for Ohio Farm Bureau. “And while we have much to celebrate with this announcement, Farm Bureau will continue to advocate for broader CAUV reform to better address volatility.”

Accurate CAUV values for woodland are important to maintaining Ohio’s working forestland. Woodland CAUV values rely on “cost of conversion” deductions in the CAUV calculation, meant to represent the costs of converting woodland to cropland for valuation purposes. In 2016, Farm Bureau’s advocacy led to the department updating these costs for the first time in decades. However, Farm Bureau and OFA have continued to advocate for further updates that accurately match the real costs of clearing and drainage that landowners would experience.

“OFA put a great deal of work into providing relevant land clearing cost data to the committee,” said Jenna Reese, executive director of the Ohio Forestry Association. “We are glad the tax department has incorporated that data today. A more accurate formula removes the tax barrier for farmers who want to maintain their woodlands, and we will continue to assist our ag partners in securing accurate inputs for the CAUV formula.”

Ohio Farm Bureau has also filed an amicus brief in on-going litigation at the Ohio Supreme Court, arguing the costs of conversion have been arbitrarily low in past years. In that brief, Farm Bureau highlighted the duty to use accurate costs of conversion. A decision in that case has not been issued at this time.

This is a news release for use by journalists. Questions should be directed to Ty Higgins, 614-246-8231 or [email protected].

Ohio Farm Bureau’s mission is working together for Ohio farmers to advance agriculture and strengthen our communities. Learn more at ohiofarmbureau.org.

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.
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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.
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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.
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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.
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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.
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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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