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LICKING COUNTY AUDITOR'S OFFICE
 
Current Agricultural Use Value (C.A.U.V.)
 
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 lands’ 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
Ohio Revised Code section 5713.30(A) contains the statutory definition of land devoted exclusively to agricultural use. Qualified land devoted exclusively to agricultural use means land used for commercial agricultural activity, which is limited to the following activities: commercial animal or poultry husbandry, aquaculture, apiculture, the commercial production of timber, field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod or flowers and certain timber not grown for commercial purposes. Agricultural use excludes processing facilities and plants such as grain elevators, slaughtering plants and wineries.

Land devoted to agricultural use includes parcels or portions of parcels that are used for conservation practices if it comprises 25% or less of the total land qualifying for CAUV. Conservation practices are used to abate soil erosion required in the management of the farm and include grass waterways, terraces, filter strips, field borders, windbreaks, riparian buffers, wetlands, ponds and cover crops for that purpose.
 
Frequently Asked Questions
  1. What does C.A.U.V. stand for?
    Current Agricultural Use Values.


  2. What qualifies for C.A.U.V.?
    Commercial agricultural activity, which is limited to the following activities: commercial animal or poultry husbandry, aquaculture, apiculture, the commercial production of timber, field crops, tobacco, fruits, vegetables nursery stock, ornamental trees, sod or flowers and certain timber not grown for commercial purposes. Agricultural use excludes processing facilities and plants such as grain elevators, slaughtering plants and wineries. To qualify for CAUV, land at least ten acres in size must have been devoted exclusively to commercial agricultural use during the three years prior to the year in which the C.A.U.V. application is filed. Land less than ten acres must meet the same requirements and have earned a minimum average yearly gross income of $2,500 from the sale of products raised on the land during the three years prior to the filing of the application. If actual income figures are unavailable for the three-year waiting period, evidence of anticipated qualifying income may be submitted.


  3. 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. Other qualifying acreage includes land-receiving compensation for certain land retirement or conservation programs under an agreement with the federal government. Currently, these programs meet this designation: the Conservation Reserve Program (CRP), Wetlands Reserve Program (WRP), Grasslands Reserve Program (GRP) and Conservation Reserve Enhancement Program (CREP).


  4. 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 $990.00 dollars per acre and $100.00 dollars to $290.00 dollars per acre for woods. There is no reduction on the home site area or any of the buildings


  5. 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 will remain on the program as long as 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.


  6. What is a recoupment?
    A recoupment is the tax savings that the parcel of land has accumulated three years prior to conversion.


  7. Who is responsible for paying the recoupment?
    If a transfer of ownership causes the conversion the seller and buyer decide who pays the recoupment, Although; if the recoupment is not paid when the land is converted the recoupment will go on the new owner's tax bill. The owner pays the recoupment if the conversion is caused by ineligibility.


  8. 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.


  9. 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 – 20 South Second Street – Newark, Ohio 43055, at lcounty.com web site or by calling 740-670-5050. There is an application fee of $25.00.


  10. What about wooded property?
    Qualifying acreage includes the growth of timber for a noncommercial purpose if the woodland is part of a farm with more than ten qualifying acres. The woodlands must be adjacent to or part of a qualifying parcel. All parcels must have the same ownership.


  11. What is Commercial timber?
    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. A forest management plan from a certified forester should be included with C.A.U.V. application.


  12. Ohio Department of Natural Resource forestry eligibility guidelines:
    • These guidelines are used in determining commercial woodlots.
    • 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) or an independent certified forester.
    • 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.
    • Other: as per management plan.
 
CAUV FORMS
 


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