Current Agricultural Use Value (CAUV) Eligibility
For land to qualify for agricultural use valuation, the property must be devoted exclusively to agricultural use for the three calendar years prior to the year-end of filing the application:
- Property must Total not less than Ten Acres, or
- If less than Ten Acres it must produce an Average Yearly Gross Income of at least twenty-five hundred dollars ($2,500), or evidence of anticipated income of that amount, or
- It must be devoted to, and qualified for, payments (or other compensation) under a land retirement or conservation program under an agreement with a federal government agency.
Land converted from agricultural use is subject to a recoupment charge equal to the amount of the tax savings on the converted land during the three years immediately preceding the year in which the conversion occurs.
For more details please refer to 5713.30 of the Ohio Revised Code or call the County Auditor's Office at: 937-547-7308