CAUV
CAUV

Current Agricultural Use Value

Current Agricultural Use Value (CAUV) is a program to reduce the taxable value of land being used for commercial agricultural production. By permitting values to be set well below true market values, CAUV normally results in a substantially lower tax bill for working farmers.

Qualification Requirements

Land must meet one of the following requirements during the three years preceding an application for CAUV:

  • Ten or more acres must be devoted exclusively to commercial agricultural use
  • If under 10 acres are devoted to commercial agricultural use, the farm must produce an average yearly gross income of at least $2,500

Initial Application

To sign up, there is a one-time fee of $25 for initial applications. Initial Application for Valuation of Land at Its Current Agricultural Use must be submitted between the first Monday in January and the first Monday in March.

Renewal Application

Renewal Application for Current Agricultural Use Value

Applications must be renewed annually, but there is no annual renewal fee. The deadline for renewal applications is the first Monday in March.

If you do not renew your application, the Medina County Auditor's Office is required to value the property at its true or current market value and to recoup the taxes for the past three years.

Land that is removed from the CAUV program is charged a recoupment.

For more information, check out our brochures on our CAUV programs Current Agricultural Use Value Brochure, Agricultural Districts, Ohio Forest Tax Law
or go through our PowerPoint Presentation. You can always call or email the Medina County Auditor's Office:

Phone: (330) 725-9759
Email: [email protected]
CAUV FAQs

Frequently Asked Questions

What qualifies for CAUV?

How does CAUV valuation differ from current market value?

The value of the land that is being farmed is reduced based on the type of soil in the property. There is no reduction on the home site area or any buildings. The true market value approach depends upon the comparison of sales of similarly situated farms and where the highest and best use sets value. The CAUV method depends upon capitalizing the expected net income from farming. Because market value reflects what a buyer is willing to pay, regardless of the farms agricultural production capability, some farms may have lower appraised values through the CAUV program.


How is CAUV calculated?

Each year, the Ohio Department of Taxation sets Current Agricultural Use Values for each of Ohio's soil types. To view current values and explanations of how the values were established, visit the Ohio Department of Taxation.


Are there any penalties for removal of property from program?

Yes. If at any time the land, or a portion of the land, does not meet the requirements to remain in the program a recoupment will be placed on the tax bill. If only a portion of the land is converted, the remainder will remain on the program as long as it continues to meet the qualifications. The land is allowed to lie fallow for one year and automatically remain in the program, the second and third year remain in program if good cause is proven to the Board of Revision.


What is a recoupment?

The recoupment charge is three years worth of savings that accumulated prior to conversion in the CAUV program, versus valuation outside of the program.


Who is responsible for paying the recoupment?

The recoupment will appear on the tax bill of the owner after the property changes use and/or hands. The total amount is recouped in one year by equally dividing the total between the first- and second-half tax bill. If a transfer of ownership causes the conversion, the seller and buyer decide who pays the recoupment. However, if the recoupment is not paid when the land is converted, the recoupment will go on the new owner's tax bill.


When do I file?

After the first Monday in January and before the first Monday in March of the year for which the agricultural use value is sought.