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.
Income Worksheet for CAUV
NOTICE: Renewal Applications are Due by the First Monday in March of each year.
2014 CAUV Rate Increase
What is Current Agricultural Use Value (CAUV)? Who develops the CAUV values? Why did CAUV values increase in the 2014 tax year? Can CAUV values be appealed?
For more details please refer to 5713.30 of the Ohio Revised Code or if you have questions regarding the CAUV Program please call the Wayne County Auditor's Office at 330.287.5432.