
Property Tax Reductions Available for Ohio Farmers
Under Ohio’s Current Agricultural Use Value (CAUV) program, “land devoted exclusively to commercial agriculture” is valued based on the agricultural use of the land rather than its “highest and best probable legal use.” A CAUV valuation often results in a significant reduction in property taxes. In order to qualify for the CAUV program, property larger than 10 acres must be devoted exclusively to commercial agriculture (such as animal husbandry, field crops, or commercial tim