CAUV
Current Agricultural Use Valuation
What is CAUV?​
The CAUV program is an alternative valuation program for commercial agricultural property. It allows farmland to be taxed based on its agricultural value rather than market value. This program only applies to the land that is actually farmed - it does not apply to building values or land that is not used for an agricultural purpose.
​
Eligibility Requirements​
-
Land must be exclusively used for agriculture for the 3 years prior to applying.
-
Farms under 10 farmed acres must show an average gross income of $2,500/year.
-
Applications must be submitted yearly between the first Monday in January to the first Monday in March.​​
-
Failure to meet eligibility requirements may result in removal from the program and recoupment penalties of the last 3 years of savings from the program, per Ohio law.
​
Application Process​
An initial application is required for first-time applicants or newly acquired farmland. The initial application fee is $25. This fee is not refundable if applicants do not qualify for the CAUV program.
​
A renewal application is required annually. There is no fee to renew.
​
The application period is between the first Monday in January and the first Monday in March.​​
​
Soil Valuation
Soil values are based on soil type, which was determined in a soil survey issued in June 1980 for Lucas County by the United States Department of Agriculture.
​
Soil valuations are updated during the same 3-year cycle as the county-wide Revaluation and Triennial Update. The value of each soil type is determined by the State of Ohio's Department of Taxation, based on their formula, which considers yield, slope, the market capitalization rate, and other factors.
Soil values cannot be contested through the Lucas County Board of Revision. However, if you have applicable evidence such as a soil survey with a map that proves that your soil types differ from what Lucas County has on file, you may file a Board of Revision DTE Form 2 to challenge your soil types. If you have questions about soil types, you may email our CAUV Department at CAUV@co.lucas.oh.us.​​
Agricultural District
What is the Agricultural District?​
The Agricultural District Program offers protection from nuisance lawsuits, deferral of water, sewer, and electrical assessments, and additional scrutiny of eminent domain actions. It is separate from CAUV and can be used in addition to it.
​
Eligibility Requirements​
-
Land must be used for agriculture or conservation for the past 3 years.
-
Farms under 10 acres must show or anticipate $2,500/year in gross income.
-
The land includes activities like processing, drying, storage, and marketing of farm products.
​
Application Process​
An initial application can be filed any time for a 5-year period. A renewal application must be filed between the first Monday in January and before the first Monday in March of the renewal year.
​
If the land is within a municipality or under annexation petition, an additional application must be filed with the municipal clerk.
​
Removal from Program​
Voluntary removal may result in recoupment penalties under O.R.C. 929.02(D).
Recoupment Penalties
If land no longer qualifies for CAUV, a recoupment penalty equal to the past 3 years of tax savings may apply. As with all property taxation, this charge stays with the land, not the owner.
​
A recoupment penalty may also be applied to property that has been removed from the Agricultural District program before the 5 year renewal is complete.
Field Reviews
The Lucas County Auditor's appraisal staff periodically inspect properties to ensure that they are compliant with their declared use. If a property is found to no longer be farmed, it may be removed from the program and be recouped for the savings from the program in accordance with Ohio law.
Ohio Forest Tax Law
Commonly referred to as "OFTL"
What is OFTL?​
The Ohio Forest Tax Law (OFTL) program is a property tax reduction managed by the State of Ohio's Department of Natural Resources. This program is a 50% reduction of property taxes on qualifying forest land. Properties are only eligible for either OFTL or CAUV, but not both.
​
For more information about the OFTL program, please visit the State of Ohio Department of Natural Resources' website.​​​
