Tax Data Series

Real Property

Real Estate Taxes: Current Agricultural Use Value (CAUV) 
Taxable Current Agricultural Use Value of Real Property, Taxable Value of Real Property before CAUV, and Number of CAUV Acres and Parcels, by County, Calendar Year 1998

Under Chapter 5713 of the Ohio Revised Code, county auditors are required, upon application by landowners, to assess qualified agricultural property according to its current agricultural use value (CAUV). Only land which is used exclusively for agricultural purposes may be assessed in this manner. The Tax Commissioner is responsible for developing the specific rules and standards used by county auditors in the assessment of real property according to its current agricultural use value.

Table PD-32 shows the taxable value of real property both before CAUV determination - when the property is valued according to its highest and best use - as well as the taxable value of real property after CAUV determination. (Both of these measurements reflect property values after the imposition of the 35 percent assessment ratio.) Also, shown are the number of acres and parcels of property to which CAUV determination was applied. These figures are shown by county for the tax year 1998.

In 1998, taxable value of real property before CAUV determination ranged from a low of $6,662,950 in Vinton County to a high of $257,811,560 in Mercer County. Taxable real property value after CAUV determination ranged from $1,187,120 in Cuyahoga County to $64,236,380 in Hancock County. The number of CAUV parcels varied from 189 in Cuyahoga County up to 9,397 in Wood County, while the number of CAUV acres ranged from 3,003 in Cuyahoga County to a high of 348,548 in Darke County. A total of 16.0 million acres were assessed at their current agricultural use value of $2.1 billion as compared to the highest and best use value of $8.0 billion; a reduction in assessed value of $5.9 billion.

The sources of these data are records of the Ohio Department of Taxation derived from current agricultural use value abstracts filed with the state by county auditors.