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Real Estate:

Current Agricultural Use Value (CAUV) 

In April 1974, the Ohio General Assembly passed a law implementing a constitutional amendment allowing land devoted exclusively to agricultural use to be valued at its current value for such use. Thus the Current Agricultural Use Value (CAUV) program.

An owner of land devoted exclusively to agricultural use may request that his land be valued on the basis of its agricultural use rather than its true market value by filing an application with the CountyAuditor and renewing that application each year.

The sign-up period each year is after the first Monday of January and prior to the first Monday in March of any year that the valuation is asked. A filing fee of $25 is required on the date the application is filed.

Land that is qualified for current agricultural use value is land totaling 10 acres or more and which during the three calendar years prior to application were devoted to:

1. Commercial animal or poultry husbandry.

2. Commercial production of field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod, flowers or timber.

3. Qualified for payments or other compensation under a land retirement or conservation program under an agreement with an agency of the federal government.

Land totaling less than 10 acres must produce an average yearly gross income of at least $2,500 from the above mentioned activities.

If land previously taxed under CAUV no longer meets the requirements of the program, a portion of the accumulated tax savings on the converted land must be recouped. This recoupage is the tax savings on the converted land from the three years immediately preceding the year of conversion.

If land previously taxed under CAUV no longer meets the requirements of the program, a portion of the accumulated tax savings on the converted land must be recouped. This recoupage is the tax savings on the converted land from the three years immediately preceding the year of conversion.

This recoupage charge constitutes a lien of the state upon the converted land and is added to the taxes of that land.

Download the Initial Application for the Valuation of Land at its Current Agricultural Use form DTE 109

Return completed forms and the $25.00 application fee to:

 

ButlerCounty Auditor

Attn: CAUV

130 High Street

Hamilton, Ohio45011

  

 Download the CAUV Renewal Application form DTE109A

   

 Agricultural Land Definitions (Ohio Revised Code)

 

  

If you have any questions concerning CAUV or recoupages, please contact Harold Baxter in our office at 513-887-3146.

 CAUV Fact Sheet, Ohio State University Extension

2013 CAUV table and other information, Ohio Dept. of Taxation

 2011 CAUV Values of Land, Ohio Dept. of Taxation

 Farm Bureau Presentation on CAUV, August 10, 2011

 Farm Bureau Summary on 2011 CAUV Value Increase 

Butler County Administration Building: 130 High Street, 3rd & 4th floors, Hamilton, OH 45011 Phone: 513-887-3154 FAX: 513-887-3149
© 2014 Butler County Auditor