Real Property Tax

Current Agricultural Use Value (CAUV)

General Information

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.

Applications for CAUV must be filed with the county auditor. Click here for a list of all county auditors throughout Ohio.

Current Agricultural Use Values

Each year, the Ohio Department of Taxation sets current agricultural use values for each of Ohio's soil types. The documents below were developed by the department to show current CAUVs and explain how these values were established.

2015 values:

  • 2015 CAUV Table – This document lists the current agricultural use values of both cropland and woodland for each soil type for use in counties with property reappraisals or updates in 2015.
  • Explanation of 2015 calculationsThis document explains the method used to develop the 2015 values. 
  • Informational presentation – This presentation was developed for the May 28, 2015 public hearing on 2015 values.

2014 values:

2013 values:

2012 values:

 2011 values:

2010 values:

2009 values: