Agriculture & Forestry
Current Agricultural Use Value (CAUV) Program
For property tax purposes, farmland devoted exclusively to commercial agriculture may be valued according to its current use rather than at its "highest and best" potential use. This provision of Ohio law is known as the Current Agricultural Use Value (CAUV) program. By permitting values to be set well below true market values, the CAUV normally results in a substantially lower tax bill for working farmers.
To qualify for the CAUV, land must meet one of the following requirements during the three years preceding an application for the CAUV:
- Ten or more acres must be devoted exclusively to commercial agricultural use; or
- If under ten acres are devoted exclusively to commercial agricultural use, the farm must produce an average yearly gross income of at least $2,500.
Program participants must renew every year, as well. Renewal applications will be sent annually by the Auditor.
Completed applications for property tax reductions must be returned to the Auditor’s office by the dates specified on each form, along with any necessary application fees.
For more information on tax reduction programs, and to see if you qualify, contact the Auditor’s office at 330-297-3579.
Forms:
Portage County General Information for CAUV
DTE 109 Initial Application for the Current Agricultural Use Valuation (CAUV)
Agricultural District
An agricultural district provides protection for farmers from nuisance lawsuits, defer expensive development assessments until the land is changed to a non-agriculture use, and offers state scrutiny of local eminent domain acquisitions in certain cases.
Generally, any agricultural land designated as an agricultural district must meet two criteria. First, the land must be devoted exclusively to agricultural production or devoted to and qualified for payments or other compensation under a federal land retirement or conservation program. Second, the land must either be ten acres or more in size or produce an average yearly gross income of at least twenty-five hundred dollars during a three year period. This status needs to be renewed every five years.
The benefits of enrolling in an agricultural district include:
- Nuisance suits protection
- Deferring assessments
- Scrutiny of eminent domain acquisitions
A companion law is the Current Agricultural Use Valuation (CAUV) program.
For more information visit: Agricultural District Form | Ohio Department of Agriculture
Forms:
Application for Placement of Farmland in an Agricultural District
Ohio Forest Tax Law
The Ohio Forest Tax Law program provides a 50% reduction of property taxes on qualifying forested acreage. In exchange for the tax reduction, landowners agree to manage their forest land for the commercial production of timber and other forest products and to abide by pertinent rules and regulations.
Some minimum qualifications include: 10 acres of forestland excluding openings and buildings; having your boundaries marked permanently every 100 feet; and having an approved Forest Management Plan for 3 years prior to sign up.
Contact a service forester to start by getting your forested acreage classified.
For more information visit: Ohio Forest Tax Law | Ohio Department of Natural Resources
Forms:
Ohio Forest Tax Law Application
OFTL Eligibility & Requirements