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| CAUV |
CAUV -
Current Agricultural Use Valuation.
CAUV gives commercially active farm land a reduction in real estate taxes. The reduction is for the land only. Any buildings and 1 acre around the home do not receive the reduction.
New applications
are accepted from the first Monday in January to the first Monday in
March of each year. A non-refundable $25.00 application fee is due at
that time.
To Qualify: 1) Must have
10 acres or more, unless there is/or will be a homesite and then
11 acres are needed.
EXCEPTION:Farms of
less than 10 acres can qualify, but they must produce a gross income of $2500.00 from the sale of agricultural products yearly. Documentation will be needed yearly-copies of receipts or a Schedule F from income tax return.
2) The land has to have been devoted to commercial agricultural use during the three consecutive calendar years prior to the application year.
Commercial agricultural use includes: animal or poultry husbandry, aquaculture, apiculture, field crops, tobacco, fruits, vegetable, nursery stock, ornamental trees, flowers, sod or the production of commercial timber.
Commercial timber: law does not detail what qualifies as commercial timber production. Coshocton County requires documentation of the following: a written Forestry Management Plan approved by an Ohio Department of Natural Resources forester or Federal tax return showing a timber business code or otherwise indicating owner is in the timber business.
Christmas trees
will qualify after the first harvest. Planning/planting stages do not qualify unless covered under a written Forestry Management Plan.
Government Set-Aside Program or Conservation Reserve Program (CRP):
land in either of these programs will qualify for CAUV.
Idle property
may qualify if it meets certain criteria. Land may be idle for one year with a written explanation. The second year of being idle, the owner must show good cause before the Board of Revision. The property must return to commercial agricultural land the third year.
Renewal forms are automatically sent out each year once you are in the program and must be returned to the auditor's office by the first Monday in March to avoid being removed from the program. The question at the the top of the form needs answered and you must sign it. If you mark "No" on the renewal form, a letter will be sent asking if this is what you really wish to do. If so, the land will be removed from the CAUV program and recoupment charges from the past three years will be added to your real estate tax bill. Recoupment charges are what you have saved in taxes by being in the CAUV program.
If CAUV land is transferred to (a) new owner(s) or any of the original owners' names change, a new application will need to be completed. The new owner will receive a letter the following January from the Auditor's office stating that they acquired land in the CAUV program and will be given the opportunity, if they qualify, to apply under their name.
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