Current Agricultural Use Value (CAUV)
Ohio's CAUV program was developed to save the state's open spaces and permit the valuing of farmland on its ability to produce income rather than on its market value. The CAUV law provides tax savings to agricultural producers who meet the CAUV qualifications. The following links attempt to answer key questions regarding this program. If you need any additional information or an application, please contact the Shelby County Auditor's Office.
- Current Agricultural Use Value (CAUV) - Agricultural Advisory Committee (PDF)
- Current Agricultural Use Value (CAUV) - Land Value Comparison (PDF)
- Current Agricultural Use Value (CAUV) - Questions and Answers (PDF)
- DTE Form 109 - Initial Application for the Valuation of Land at Its Current Agricultural Use (PDF)
The Farmland Preservation Act was passed in 1982 and allows qualifying agricultural land to be identified as an "Agricultural District". An agricultural district is a tract, lot or parcel of land that, upon application by the landowner to the county auditor, receives an identity of being devoted to agricultural use. An individual landowner can apply to enroll his land as an agricultural district if the land is ten acres or more, or if the tract is less than 10 acres, it must have made an average gross annual income of $2,500 in each of the last 3 years.
If the land is found to be devoted to an agricultural use or devoted to a federal government land retirement or conservation program, the land will be identified as an agricultural district on the records of the county auditor and thereby receive statutory benefits.
The thrust of this law (Ohio Revised Code (ORC) Chapter 929) is to remove outside pressures that cause farmland to be converted to other uses. This law can help landowners deal with water, sewer and electric assessments, nuisance law suits and the powers of eminent domain.