Instructions for the Renewal Application for CAUV
General Information and Filing Requirements
This application is to be used by the landowner to le for renewal of the
Current Agricultural Use Value (CAUV) program pursuant to Ohio Revised
Code section 5713.31. Under this program, the taxes on qualied land are
based on the agricultural use of land instead of its development potential.
Only “land devoted exclusively to agricultural use” may qualify. If the prop-
erty fails to meet the qualications at any time or the owner withdraws
from the program, a penalty will be charged equal to the tax savings
over the prior three years.
The owner includes, but is not limited to, any person owning a fee simple, fee
tail, life estate interest or a buyer on a land installment contract. A separate
application must be led for each farm, which includes all portions of land
that are worked as a single unit within the same county. Although the tracts,
lots or parcels that comprise a farm do not need to be adjacent, they must
have identical ownership.
Time and Place of Filing Application
The renewal application for the current tax year must be led with the county
auditor’s oce after the rst Monday in January and before the rst Monday
in March. “Filed” means received by the auditor’s oce, not postmarked
by the due date. If there is a transfer of CAUV acreage during the year, the
acreage continues in the program if it meets the use test and either the new
owner les an initial application or the previous owner has led a renewal
application meeting the ling deadlines.
Eligibility Requirements for Land Devoted Exclusively to Agricul-
tural Use
Current Agricultural Use
Ohio Revised Code section 5713.30(A) contains the statutory denition of
land devoted exclusively to agricultural use. Qualied land devoted exclu-
sively to agricultural use means land used for commercial agricultural activ-
ity, which is limited to the following activities: commercial animal or poultry
husbandry, algaculture, aquaculture, apiculture, the commercial production
of timber, eld crops, tobacco, fruits, vegetables, nursery stock, ornamental
trees, sod or owers and certain timber not grown for commercial purposes.
Qualied land includes land devoted to biodiesel production, biomass en-
ergy production, electric or heat energy production, and biologically derived
methane gas production if the land on which the production facility is located
is contiguous to or part of a parcel of land under common ownership that is
otherwise devoted exclusively to agricultural use, provided that at least 50%
of the feedstock used in the production was derived from parcels of land
under common ownership or leasehold. Agricultural use excludes processing
facilities and plants such as grain elevators, slaughtering plants and wineries.
Land devoted to agricultural use includes parcels or portions of parcels that
are used for conservation practices if it comprises 25% or less of the total
land qualifying for CAUV. Conservation practices are used to abate soil ero-
sion required in the management of the farm and include grass waterways,
terraces, lter strips, eld borders, windbreaks, riparian buers, wetlands,
ponds and cover crops for that purpose.
Land devoted to conservation practices or enrolled in a federal land retire-
ment or conservation program under an agreement with an agency of the
federal government is valued at the lowest value of all soil types beginning
with the tax year the county completes a scheduled countywide revaluation
for 2017 or thereafter (R.C. 5713.31). The land must be enrolled as of the
rst day of January of the tax year and described on the application. If
a county auditor discovers that the farmland ceases to be used for those
purposes sooner than 36 months after the initial certication, the county
auditor must recoup an amount equal to the extra tax savings for the most
recent one or two preceding years that the land was valued at the lowest
valued soil type (R.C. 5713.34).
Qualifying Acreage
Qualifying acreage is the number of acres that meet the denition of ag-
ricultural use. To qualify for CAUV, land at least ten acres in size must be
devoted exclusively to commercial agricultural use. With certain exceptions,
land less than ten acres must meet the same requirements and a minimum
average yearly gross income of $2,500 from the sale of products raised on
the land. Other qualifying acreage includes land receiving compensation
for land retirement or conservation programs under an agreement with the
federal government.
Noncommercial Woodland
Qualifying acreage includes the growth of timber for a noncommercial pur-
pose if the woodland is part of a farm with ten or more otherwise qualifying
acres. The woodlands must be adjacent to or part of a qualifying parcel.
Agritourism
Agritourism on qualifying land does not disqualify that land from CAUV.
Agritourism, as dened in Ohio Revised Code section 901.80(A)(2), means
an agriculturally related educational, entertainment, historical, cultural or rec-
reational activity, including you-pick operations or farm markets, conducted
on a farm that allows or invites members of the general public to observe,
participate in or enjoy that activity.
Mixed Use Parcels
Some applicants may own mixed-use parcels where only a portion of the land
is qualied for the program. These parcels may be enrolled in the program
if the areas are independently qualied under the CAUV guidelines and are
appropriately identied to the auditor.
Instructions for Applicant
Lines 1 and 2 Show the name and address of the property’s legal owner.
NOTICE: If you provide an email address the county
auditor may choose to send any notices the audi-
tor is required to send regarding this application by
email and regular mail instead of by certied mail.
Line 3 List the parcel number(s) as shown on the most recent tax
statements. Show the total number of acres. Use an at-
tached sheet if necessary to list all parcels included in the
farm.
Line 4 If the farmed acreage used exclusively for commercial
agricultural production is less than ten qualifying acres,
list the acreage in each crop or land use and the gross in-
come for the previous year as well as the projected gross
income for the current year. Land in agricultural produc-
tion must show an average annual gross income of at
least $2,500 for the preceding three years or anticipated
gross income of $2,500 from such activities during the
year for which application is made.
If the land qualies for compensation under land conserva-
tion or retirement programs under an agreement with an
agency of the federal government and the contract is new
or revised, attach a copy of the contract and a map show-
ing the practice boundaries. The land must be enrolled
as of the rst day of January of the tax year to receive the
lowest value of all soil types. Land enrolled in such pro-
grams is not required to meet the annual income test.
Line 5 If the farming operations of these parcels is expected
to change or the land will be idle, attach an explanation
detailing the use of these parcels for the year. Per R.C.
5713.30(A)(4), land that is idle beyond one year, but less
than three years, may continue to qualify if the landowner
shows good cause as determined by the board of revi-
sion. The landowner is expected to show good cause for
the second year. Any parcel that will be idle should be
reported to the county auditor.
Line 6 List the acreage anticipated in each crop or land use for
the current year. If the type of crop, livestock or livestock
product is not listed, specify the type under “Other crops”
or “Other use.” If the land qualies based on an agree-
ment with the federal government, it must be enrolled in
that program as of the rst day of January of the tax year.
If the contract or agreement is new or revised, attach
a copy of the contract and a map showing the practice
boundaries.
If the land used for conservation practices comprises
25% or less of the total qualifying land on the farm,
provide an explanation of how the conservation practices
are used to abate soil erosion as required in the manage-
ment of the farming operation. Attach a map showing the
boundaries of the conservation practice areas.
DTE 109(A)
Rev. 01/19
