Leah Curtis, Author at Ohio Farm Bureau

All Posts by Leah Curtis

Leah Curtis advises the Ohio Farm Bureau Public Policy Department regarding legislative and regulatory initiatives and manages legal advocacy for the organization to provide strategic leadership on legal issues affecting Ohio Farm Bureau members. She has worked extensively in defending and sharing information about Ohio’s property tax and Current Agricultural Use Value program, and she also co-hosts the OFBF Podcast “Legal with Leah.”

Policy Development Discussion Sheet – Property Taxes (2025)

Statewide, property taxes annually collect approximately $22 billion. Approximately ⅗ of property taxes are used to fund schools, while the remainder funds other local entities.

CAUV farmland tax rate FAQs

Ohio Farm Bureau is continuing to work multiple channels to address concerns around CAUV – particularly the issue of values spiking significantly.

Helping members make the most of successful CAUV reforms

For Ohio counties reassessed in 2017, landowners are seeing a 30% decrease in their land values and similar decreases in their taxes.

General Ohio property tax information

Ohio Farm Bureau provides an explanation of general property tax information and how it relates to CAUV.

When does the ag sales tax exemption apply for ATVs?

Under Ohio law, the agricultural sales tax exemption applies to most items that will be directly used, consumed or incorporated in the production of agricultural products for sale.

An explanation of Ohio’s tax rates, millage

There are two types of millage under Ohio’s property tax system: the so-called “inside mills” and “outside” or voted millage.

What you should know about zoning and land use

Important statutory protections limit the reach of local zoning to agricultural land in certain circumstances. Here are a few things to know about zoning and land use.