Understanding C.A.U.V: Ohio's Current Agricultural Use Value Program

Agriculture plays a vital role in sustaining communities and economies worldwide. In the United States, farming is not just a way of life; it's a significant sector that contributes to the nation's food security and economic stability. To support and protect agricultural land, many states have implemented specialized programs, and one such initiative is the Current Agricultural Use Value (CAUV) program in Ohio. In this blog post, we will delve into the CAUV program, its objectives, benefits, and how it impacts farmers and rural communities in Ohio.

The Current Agricultural Use Value (CAUV) program is a property tax assessment program in Ohio specifically designed for agricultural land. It was enacted in 1974 to address the issue of rising property taxes, which posed a significant threat to farming operations. The primary goal of the CAUV program is to assess agricultural land at its current use value, rather than its potential market value for development purposes.

​The CAUV program assesses agricultural land based on its income-producing capability from agricultural activities, such as crop production, livestock raising, and timber cultivation. It considers factors such as soil types, yields, production costs, and commodity prices. By focusing on the land's agricultural value rather than its market value, the program ensures that farmers are not burdened with excessive property taxes that could force them out of business.