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Why are Ohio farmers and landowners experiencing increased CAUV values?

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Published on May 9, 2012

Some rural landowners whose property is taxed through Current Agricultural Use Valuation (CAUV) program have been shocked to see increases in their current rates.

CAUV allows land to be taxed based on its agricultural value, rather than fair market value, with its formula based on land value on cropping patterns, crop prices, crop yield, non-land production costs and a capitalization rate.

According to Ohio Farm Bureau Federation Director of Legal Education Leah Curtis and Ohio Farm Bureau contractor Larry Gearhardt, there are legitimate reasons behind the increase in CAUV values.

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