Legal with Leah: Understanding Ohio’s 2026 CAUV Update
The 2026 Current Agricultural Use Value update brings lower values in many reappraisal counties and a significant policy win on permanent pasture.
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At Farm Bureau, we fight for farmers every single day because we know what’s at stake. Rising property taxes have made it harder to keep farms running, and while Current Agricultural Use Value (CAUV) provides critical savings, the system isn’t perfect. That’s why we never stop pushing to ensure farmland taxation is fair and reflects the realities of agriculture.
This past spring, Farm Bureau testified before the Ohio Legislature’s Joint Committee on Property Tax Review and Reform. We also worked directly with the Ohio Department of Taxation to explain how CAUV impacts farmers and to push for much-needed improvements. One of the biggest issues we highlighted was the volatility in CAUV values and the lag between the data used in the formula and the actual tax bills farmers receive. Farm Bureau is the only organization with the expertise to break CAUV down for lawmakers, and we’re leading the charge to protect the future of Ohio agriculture.
And we’re seeing results. Farm Bureau successfully blocked a legislative proposal that would have unfairly shifted the property tax burden onto farmers. While many lawmakers were focused on residential home values, we made sure they understood how farmland is assessed — and what would happen if one-sided reforms moved forward.
Another major victory came after years of fighting for woodland values. Beginning with the next reappraisal, woodland CAUV values will finally reflect accurate clearing and drainage costs, taking inflation and real-world expenses into account.
This means most woodland soil types will be assessed at or near the minimum value — something we’ve worked toward for a long time.
But advocacy isn’t just about what happens in Columbus. It’s about standing up for our members right here at home. In March 2023, I received a call from a forester (who happens to be a member), who had a woodland owner questioning their woodland CAUV values. The moment I saw the numbers didn’t add up, we took action.
I immediately started pulling property data, comparing values and talking with our CAUV experts at Farm Bureau. That one phone call set off an investigation by Farm Bureau that uncovered a major issue — incorrect soil values had been applied to many farmland and woodland properties from 2020 to 2022, leading to farmers overpaying on their property taxes.
When Martha Yoder stepped into her role as Trumbull County auditor, she barely had time to settle in before I had to bring this issue to her attention.
It was her first or second day in office when I called her up with a “Hey Martha, we have a problem” — and I filled her in on the CAUV discrepancies we had uncovered. Despite being brand new to the job, she didn’t hesitate — she listened, dug in and worked with us to make things right for farmers. Trumbull County Farm Bureau board trustee, Steve Kacerski and member Mary Smallsreed and myself have been meeting with the auditor and her team since March 2023 as they navigated the challenges that came with these findings. In February 2024, over $2.3 million in overpaid taxes was refunded to farmers who had been unfairly charged. That’s what Farm Bureau does — we stand up, we dig in, and we fight for what’s fair. This is also why we’re beyond grateful for leaders like Auditor Martha Yoder and her team for their commitment to fairness.
I understand that schools and townships are feeling the impact of shifting property values and tax revenues. These challenges are real, and they matter to our communities. But it’s also not the fault of these farmers, who should never be expected to overpay to make up the difference. Fair taxation means everyone paying their fair share — no more, no less. That’s why it’s critical to elect fiscally responsible leaders who understand the complexities of tax policy and who are committed to fairness for all taxpayers. But it doesn’t stop at the ballot box. We all have a role to play in shaping our communities. Attend meetings, ask questions, learn about the processes that affect your home, your farm and your neighbors. Be willing to listen and engage — because when we work together, we can create stronger, more informed communities that serve everyone fairly.
These refunds aren’t just numbers on a page — they represent real hope for farmers struggling to make ends meet. For some, it’s the difference between making it another year in an industry already full of challenges. For others, it means finally being able to fix equipment, repair aging barns, or invest in improvements that will help their farms survive and thrive. We can’t forget the struggles these farmers face every single day. Without them, we don’t just lose farms — we lose the backbone of our communities, our food supply, and our future.
If you ever have concerns about CAUV, property taxation, or anything else affecting your farm, business, or community, I want you to call me. This win in Trumbull County is proof that when we work together, we can make real change. I’m proud to fight for you, and I’m proud to be part of an organization that never backs down when it comes to protecting Ohio farmers.
Submitted by Mandy Orahood, the organization director at Ohio Farm Bureau Federation for Ashtabula, Geauga, Lake and Trumbull counties.
OFBF Mission: Working together for Ohio farmers to advance agriculture and strengthen our communities.
My first recommendation in your journey is to start out with a local farming friend or mentor along with joining an organization like Ohio Farm Bureau.
We’re just so thankful for the Farm Bureau and the foundation for helping put this together. And of course, the Boyert family for the vision they had with this grant. It’s jumping us forward 10 years. It’s unbelievable.
I could not have done it without the resources I have found through Farm Bureau.
It wasn’t until I joined the Wilmington College Collegiate Farm Bureau that I truly saw how my passion could translate into leadership, advocacy and a career.
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.
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.
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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Standing up for farmers
‘We never stop pushing to ensure farmland taxation is fair and reflects the realities of agriculture.’ ~ Mandy Orahood
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In this recording, learn about the recent increases in Ohio CAUV values, gather information to help you understand the property tax system, and get an update on legislative action.
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