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1. What is it?

Ohio's Current Agricultural Use Value program provides a property tax break on qualifying commercial farmland.

2. Who qualifies?

The Current Agricultural Use Value 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.

3. How does it work?

Under the Current Agricultural Use Value (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.

4. How to sign up?

Download the Initial Application for the Valuation of Land at Its Current Agricultural Use (PDF). Then call 937-496-3281 or email Montgomery County Real Estate.