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Ohio Farm Bureau welcomed several positive developments in the 2026 Current Agricultural Use Value (CAUV) update, including a slight decline in values for counties undergoing reappraisals and a long-sought change to the valuation of permanent pastureland.
The Ohio Department of Taxation recently announced that qualifying permanent pastureland will be valued at the minimum woodland CAUV value of $230 per acre. The change follows years of advocacy by Ohio Farm Bureau members and staff, and better illustrates that land requiring conversion costs to be used as cropland receive a different valuation.
“This is an important step toward ensuring the CAUV program more accurately reflects modern realities of farming and grazing in Ohio. We’re pleased to see years of our member-driven advocacy get this across the finish line, supporting our livestock farmers while maintaining the integrity of a program that keeps much of our farmland in production,” said Jack Irvin, vice president of public policy for Ohio Farm Bureau.
Permanent pastureland, which is used for livestock grazing and is not part of crop rotation, could see substantial reductions in values. Similar to previous changes affecting woodland values, the update valuation will be implemented as counties reach the reappraisal cycle. In 2026, the changes will apply to qualifying land in the 41 counties undergoing reappraisal.
Ohio Farm Bureau is also encouraged by the overall 2026 CAUV update for those 41 counties, where values are trending downward. On average, values are 5% lower than the previous reappraisal cycle, largely due to skyrocketing input costs included in the formula.
CAUV values represent only one component of a landowner’s property tax bill. Local millage rates, tax reductions factors, credit and recent reform passed by Ohio’s General Assembly will all influence the 2027 bill cycle.
Ohio Farm Bureau’s mission is working together for Ohio farmers to advance agriculture and strengthen our communities. Learn more at ohiofarmbureau.org.
This is a news release for use by journalists. Questions should be directed to Ryan Matthews, 614-246-8210 or [email protected].
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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