The Current Agricultural Use Value (CAUV) Program, recognized across the State of Ohio, is one in which farmers may be eligible for a reduction in property tax. Before seeking the CAUV tax reduction, however, a prospective applicant must understand several facts regarding the application process.
There is a one time, initial $25 fee. Once the CAUV application is submitted between the first Monday in January and the first Monday in March it must be renewed annually. When completing the CAUV application, the applicant must be prepared to state his amount of acreage per crop over the last three years.
Prior to receiving a tax reduction, farmers must first meet certain criteria set by the State of Ohio. The applicant must have ownership of 10 or more acres of land. In addition, the acreage must be devoted exclusive to animal or poultry husbandry, aquaculture, or any other farming that is commercial in nature. In the event that the applicants tract of land is less than 10 acres, he may still qualify for the CAUV Program if the parcel of land in question produces a gross income of no less than $2,500.
It is important to know that the type and quality of the applicants soil on his property, as determined by the State of Ohio, has a direct correlation to the amount of tax reduction awarded to the applicant.
There are, along with the benefits, penalties involving the CAUV Program. When a CAUV Program member is found to be in violation, in one or more statutes, he is consequently removed. As a penalty, he must pay the amount of the tax savings he has accumulated over the last three years.
To obtain the CAUV application or more information about the program check out the links below. You can also call (440)329-5485 or visit us at the Lorain County Auditor's Office at 226 Middle Avenue in Elyria, Ohio. Click on the image below to access the new CAUV Landuse Web App.
The Ohio Society of American Foresters maintains a directory of their members who provide forestry assistance to landowners. Following are the available directories.