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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The 2026 Current Agricultural Use Value (CAUV) update brings lower values in many reappraisal counties and a significant policy win on permanent pasture. Leah Curtis, associate general counsel for Ohio Farm Bureau, joins this Legal with Leah to break it all down and shares what farmers should expect.
Listen to Legal with Leah, a podcast featuring Ohio Farm Bureau’s Associate General Counsel Leah Curtis discussing topics impacting farmers and landowners.
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Ohio Farm Bureau News Release: Ohio Farm Bureau applauds 2026 CAUV updates
Transcript:
Ryan Matthews: The CAUV, or Current Agricultural Use Value Program, where farmland is taxed at a rate that reflects its values for ag purpose instead of its value as development property, has once again been reappraised for 41 Ohio counties. Here to talk on this Legal with Leah about the CAUV change and other updates is Leah Curtis, associate general counsel for Ohio Farm Bureau. Leah, welcome back to Legal with Leah.
Leah Curtis: Thank you.
Ryan Matthews: Every year we provide an update on CAUV, and definitely don’t want to hide the ball here, so, if you could, where are the CAUV values going for those on our reappraisal this year in 2026?
Leah Curtis: So CAUV values for those 41 counties that are on reappraisal this year, meaning they get new tax bills next year, are trending slightly downward. Values are on average about 5% less than they were for the last reappraisal. And those values are trending down almost solely because of the increase in costs that we include in the formula. So we include all the costs that are pertinent to raising those three crops in the formula. Those have gone up significantly. And so we are seeing values trending down, even though, crop prices have held pretty steady in the formula, as well as yields have still held pretty steady.
Ryan Matthews: Just skyrocketing input and value cost. So do you want to be clear here that we are talking about values and not directly taxes. Could you remind us what the distinction is and why that matters?
Leah Curtis: Yeah, so when we talk about our CAUV values, we’re talking about the value that your tax rate is applied to, so remember that for our property taxes here in Ohio, you have your value, we reduce that by 35% and that’s what we apply your tax to. There are a number of mechanisms that come between that full value and your final taxes paid. That includes what your local millage rate is, which will vary depending on where you live, the tax reduction factors under House Bill 920, the nonbusiness credit, and then those reforms that we’ve talked about in the last couple of times about tax reforms passed by the Legislature at the end of last year, those are also going to be applied to your tax bill in the coming year as well to control how much taxes you pay.
Ryan Matthews: Sounds like we’ve got a lot of different updates for this next bill. Now, I know also updated market values are also starting to show up in some of these counties for this reappraisal. Can you give us a rundown of the difference between market value and then CAUV?
Leah Curtis: Yeah, so all land has to be valued at its market value. And that is the value that it would change hands between a willing seller and a willing buyer. So even if you’re on CAUV, you are still going to see an updated market value for your property. That’s gonna be based on the local real estate market, the real estate sales that were happening in your area over the last several years. I don’t want anybody to be a little alarmed when they see a market value maybe that went up when we’ve just told you your CAUV value went down. They are two different values. Sometimes you will get a notice in the mail; some counties send those out. Sometimes it’ll have your CAUV values, sometimes it does not. Sometimes it only has market values. So pay attention to that when you get it, if you do get those notices in your county. But for land that’s on CAUV, that market value really is not pertinent to your CAUV value. Your CAUV is only based on your soil type and agricultural factors. It does not consider development. It does not consider real estate sales or farmland sales in your area. So just keep that in mind. That’s something that we continue to try to remind people because I think that is a myth that’s still out there that even CAUV is impacted by farm sales in your area or land sales in area. It is not. CAUV is only impacted through the calculation and that looks at potential net income from crops. And that is the only thing that it looks at.
Ryan Matthews: We also have some more big news this year when it comes to permanent pastures as well. Can you tell us what the tax department has announced for this year?
Leah Curtis: This is really exciting. So this is something that we have been raising for a number of years, and that is the valuation of permanent pasture. So the regulations for CAUV do state that permanent pasture should receive a different value where conversion costs would be necessary to use it as cropland. So similar to woodland, that’s what we do with woodland. We have a crop land value. We deduct the cost of conversion. And that’s because our calculation looks at crops, and we’re trying to value a different type of property. When I say this is years of advocacy, we have been bringing this up and as a result of that advocacy, the tax department has directed that we will value land that meets that definition of permanent pasture now at its woodland value, which is the value minus conversion cost. So as a reminder, all woodland values are at $230 per acre, that’s the minimum value. That’s another thing that we advocated for for ad we’re able to get changed in the CAUV program. this is exciting for those on permanent pasture. They will see that change in value if they’re not already at the minimum.
Ryan Matthews: Very exciting, just another example of Farm Bureau advocacy and the work that our grassroots leaders are doing to ensure that our challenges on the farm are heard, and now getting to see that come to action and start to see those as evaluations happen. And do just wanna be clear here, this will mean those who have permanent pasture could see a major change in their value in years to come?
Leah Curtis: Yeah, we believe most people in permanent pasture, unless they are already at the minimum value, they are likely to see a pretty significant change. So again, that’s a $230 per acre minimum value. If you’re not already at that point because you had a high slope, it should move down to that. I do wanna say with any change that happens, this is a big change. So there will likely be some more guidance and some more information as to how we’re gonna properly apply this. I would fully anticipate there’s gonna be some bumps in the road. Um, so, you know, keep in mind, that happens even with the woodland changes, and like the woodlands changes, this is going to apply first to these counties and this year’s reappraisal. So that’s those 41 counties and then it’ll apply to the next set of counties, and then the, that third set of countries there, as we go through the reappraisals cycle, so it won’t apply to everyone all at once. I know that’s always a little disappointing for people, but, um that is the way the tax permit has implemented the woodland changes. And they’re also doing the same thing here.
Ryan Matthews: Very exciting stuff and Leah, thank you so much for being here for this Legal with Leah.
Leah Curtis: Thank you.
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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