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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Current Agricultural Use Value, or CAUV, is a program where farmland is taxed at a rate that reflects its value for agricultural purposes instead of its value as development property. It was enacted by Ohio voters in 1973 as a means to preserve farmland. In 2014, Ohio Farm Bureau began working to reform how CAUV is calculated, resulting in major reforms enacted in June 2017. Based on preliminary estimates by the Ohio Department of Taxation, CAUV values for the 2025 reappraisal/update year will likely increase about 50% on average. See our FAQ for more details.
Ohio Farm Bureau applauds 2026 CAUV updates
CAUV updates include a slight decline in values for counties undergoing reappraisals and a long-sought change to the valuation of permanent pastureland.
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Wayne County property reappraisal update
Staff from the county auditor’s office met with several Wayne County Farm Bureau board trustees earlier this spring to give an update on the state-mandated 2026 reappraisal.
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Legal with Leah: Insight on Recent Property Tax Legislation
Four property tax reform bills were signed into Ohio law at the end of 2025. Ohio Farm Bureau Associate General Counsel Leah Curtis breaks down the bills and what the changes mean for Ohioans.
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Property tax policy under discussion
OFBF annual meeting delegates will discuss how or if current Farm Bureau policy should be modified in light of various property tax proposals.
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Legal with Leah – CAUV Increases Continue
In 2025, about 21 counties are going through a reappraisal or update, and because Ohioans pay taxes one year behind, they will see new property tax bills in January 2026.
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Ohio timber law: Don’t miss the forest or the trees
Overall, proper care, maintenance and communication are all essential parts of the process when it comes to trees.
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CAUV: 2025 reappraisals forecast 50% increase
This will apply to the 23 counties on the revaluation cycle in 2025, who will see updated values and tax bills in January 2026.
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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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Ohio Farm Bureau offers CAUV in 2025 webinar recording
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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