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LICKING COUNTY AUDITOR'S OFFICE
Current Agricultural Use Value (C.A.U.V.)
Click Here for CAUV Forms
Background of C.A.U.V.
In 1974, the Ohio General Assembly passed a law implementing a constitutional
amendment" to allow Land devoted exclusively to agricultural use to be valued for taxation at its current value for such use." This program, referred to as the C.A.U.V. program, gives the landowner the option of a taxable value based on the land's productive capabilities rather than its fair market value. In most cases, enrolling the land in the C.A.U.V. program results in significantly lower real property taxes than if the land was appraised at market value. When the land meets all the qualifications for the C.A.U.V. program, its soil types/capabilities is determined by their acreage area. Values of all 350-soil types found in the state of Ohio are combined into 69 soil management groups. The county Auditor determines the land use and soil type acreages of a parcel then applies the State issued C.A.U.V. land values to these acreages. Home-sites and non-agricultural use areas are valued at their fair market value price and combined with the C.A.U.V. values to determine a total C.A.U.V. value for each parcel.
Definition of Agricultural Use
Tracts, lots, or parcels of land totaling not less than ten acres that, during the three calendar years prior to the year in which application is filed under section 5713.31 of the Revised Code, and through the last day of May of such year, were devoted exclusively to commercial animal or poultry husbandry, aquaculture, apiculture, the production for a commercial purpose of timber, field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod, or flowers, or the growth of timber for a noncommercial purpose, if the land on which the timber is grown is contiguous to or part of a parcel of land under common ownership that is otherwise devoted exclusively to agricultural use, or were devoted to and qualified for payments or other compensation under a land retirement or conservation program under an agreement with an agency of the federal government;
Frequently Asked Questions
What does C.A.U.V. stand for?
What qualifies for C.A.U.V.?
What does commercial farmed acres mean?
How does being on C.A.U.V. affect my taxes?
Are there any penalties for removal of property from program?
What is a recoupment?
Who is responsible for paying the recoupment?
When do I file?
How do I apply for C.A.U.V.?
What if I have all woods?
Definition of forestland.
Forest Eligibility requirements are:
- What does C.A.U.V. stand for?
Current Agricultural use values.
- What qualifies for C.A.U.V.?
Statute requires exclusive use for a commercial, agricultural purpose for the three consecutive years preceding the year of application, that includes traditional activities, such as field crops, dairy farms, livestock operations, and commercial timberlands (non-commercial timber automatically qualifies if it is part of a qualifying parcel or contiguous to the qualifying parcel), and some not so traditional activities, e.g. nursery stock, ornamental trees, sod, fish, beekeeping, exotic animals, conservation acreage (no more than 25% of parcels total acreage), or land registered for and receiving payments from a federal land retirement or conservation program. We are aware of only two programs that meet these requirements: Conservation Reserve Program (CRP) and Wetlands Reserve Program (WRP). All commercial timber must have a stewardship plan provided from a certified forester. All horses must have proof of commercial use e.g. boarding contracts, breeding, or sales receipts. Idle property may qualify if it meets certain criteria: (for continuing application only) interim activity can not interfere with the return of the property to an agricultural use, land may be idle for one year, if the land is idle a second year, the owner must demonstrate good cause before the BOR. The property must return to commercial agriculture use the third year. The application must have a total ten qualifying acres or generate a minimum annual gross income of $2500.00 from the sale of agricultural products derived from the land. Income may be averaged over the three preceding years. The owner must submit evidence of the gross income for the three preceding years. The owner may submit anticipated income for the current year. Gross income does not include land rental income or government payments.
- What does commercial farmed acres mean?
Commercial animal or poultry husbandry, livestock, hay, aquaculture, apiculture, the production for a commercial purpose of timber, field crops, tobacco, fruits, vegetable, nursery stock, ornamental trees, sod, or flowers. Land may also qualify if it generates payments or other compensation under a land retirement or conservation program (such as wetlands preserve and the C.R.P. program) with an agency of the federal government or is leased for one of the above purposes.
- How does being on C.A.U.V. affect my taxes?
The program reduces the value of the land that is being farmed based on the type of soil in the property. Values range from $100.00 dollars to $730.00 dollars per acre and $100.00 dollars per acre for woods. There is no reduction on the one-acre house lot or any of the buildings
- Are there any penalties for removal of property from program?
Yes. If at any time the land or a portion of the land does not meet the requirements to remain in the program a recoupment will be placed on the tax bill. If only a portion of the land is converted the remainder can stay on the program if it continues to meet the qualifications. The land is allowed to lie fallow for one year and automatically remains in the program, the second and third year remains in program if good cause is proven to the Board Of Revision.
- What is a recoupment?
A recoupment is the tax savings that the parcel of land has accumulated over the last three years.
- Who is responsible for paying the recoupment?
Who pays the recoupment is determined by the seller and buyer, although; if the recoupment is not paid when the land is converted the recoupment will go on the new owner's bill.
- When do I file?
After the first Monday in January and before the first Monday in March of the year for which the agricultural use value is sought. The only exception to this deadline occurs during a reappraisal or update year. If the market value of the land increases during the reappraisal or update year, the initial application may be filed anytime before the first Monday in March of the following year.
- How do I apply for C.A.U.V.?
An application for C.A.U.V. may be obtained in the Licking County Auditor's Office at lcounty.com web site or by calling 740-670-5050. There is an application fee of $25.00.
- What if I have all woods?
Commercial timber can qualify for C.A.U.V. if the timber is managed for commercial timbering. If you are commercially farming ten acres or more, all woods on your property automatically qualify.
- Definition of forestland.
Land for which the primary purpose is the growing, managing and harvesting of a forest crop of commercial species under accepted silvicultural systems through natural or artificial reforestation methods and for which there is an approved forest management plan. The forestland shall consist of a stand or stands of commercial species of forest trees, which contain at least fifty square feet of basal area or at least three hundred stems per acre, which shall be evenly distributed throughout the stand.
- Forest Eligibility requirements are:
- A forest management plan from a certified forester must be included with C.A.U.V. application.
- Forestland must be accessible for management.
- Property owner must be willing to manage their forest resources according to the forest stewardship rules (obtained from Ohio Department of Natural Resources).
- Maintain forest property boundaries and access roads.
- Protect the forest from livestock.
- Protect the area from fire (to the best of their ability).
- Maintain timber stand by cutting grapevines, thinning less desirable trees, and protecting new growth from wildlife to the best of their ability.
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