Ohio’s CAUV program provides a property tax break on qualifying commercial farmland.
The CAUV program applies to farmlands of ten or more acres that are devoted exclusively to agricultural use. Additionally, the program is available for tracts of land with fewer than ten acres if the land’s average yearly gross farm income for the past three years is at least $2,500.
How does it work?
Under the CAUV program, farmland is valued based on soil types rather than the "best and highest use". To establish valuation, soil surveys are conducted to determine various soil types and the amount acreage of particular soil types. Each soil type has a pre-assigned value set by the state. The CAUV program does not reduce the valuation of buildings or the minimum one-acre homesite that lies beneath the buildings.