Instructions for the Initial Application
for Valuation of Land at Its Current Agricultural Use
General Information and Filing Requirements
This application is to be used by the landowner to le for the Current Agri-
cultural 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 property 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 initial 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. The only exception to this deadline occurs during a reappraisal
or update year. If the market value of the land increases during the revalu-
ation and the auditor has not advertised the completion of the revaluation
or notied the owner of the increase prior to the rst Monday in March of
the revaluation year, the application may be led anytime before the rst
Monday in March of the following year.
If there is a transfer of CAUV acreage during the year, the acreage contin-
ues 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 initial 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 agri-
cultural use. To qualify for CAUV, land at least ten acres in size must have
been devoted exclusively to commercial agricultural use during the three
years prior to the year in which the CAUV application is led. With certain
exceptions, land less than ten acres must meet the same requirements and
have earned a minimum average yearly gross income of $2,500 from the
sale of products raised on the land during the three years prior to the ling
of the application. If actual income gures are unavailable for the three-year
waiting period, evidence of anticipated qualifying income may be submitted.
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 auditor
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
attached sheet if necessary to list all parcels included
in the farm.
Line 4 If the farmed acreage used exclusively for commercial
agriculture production is less than ten acres, provide
the number of bushels or tons per acre by crop, the
price per bushel or ton and the gross income for the
last three years. Attach verication of gross income for
the last three years. If ten or more acres are farmed,
provide the number of acres and land use for the last
3 years (rst three columns). Please do not attach
documentation of income if the farm has ten or more
acres used for agricultural production.
Line 5 List the acreage in each crop or land use anticipated
for the current year. If the type of crop, livestock or live-
stock product is not listed, specify the type under “Other
crops” or “Other use.” If enrolled in a land retirement
or conservation program, attach a copy of the contract
and a map showing the boundaries.
If used for conservation practices (25% or less of
total qualifying land), explain (on an attachment to
this application) how the practices abate soil erosion
in the farming operation. Attach a map showing the
boundaries of the conservation practices.
DTE 109
Rev. 01/19
