What is CAUV?

The Current Agricultural Use Value (CAUV) is a provision of Ohio Law that that allows property values to be set well below the true market value if the land is exclusively devoted to agriculture. This property vaule decrease results in a substantially lower property tax bill for working farmers. 

Do I Qualify?

To qualify for the CAUV, land must meet one of the following requirements during the three years preceding an application for the CAUV:

• Ten (10) or more acres must be devoted exclusively to commercial agricultural use; or
• If under ten acres are devoted exclusively to commercial agricultural use, the farm must produce an average yearly gross income of at least $2,500.

A Partnership that Just Makes Sense.

The Jefferson SWCD and the Jefferson County Auditor's Office have formed a working partnership to better serve the landowners of Jefferson County.  Landowners may apply for  CAUV, seek technical assistance, and learn about conservation practices and land uses while visiting the SWCD office. Property tax payments will still be handled by the Auditor's Office. 

How Do I Sign Up?

The application period to file for the CAUV expection runs annualy from January 1st through March 1st.

Want to Know More?

To learn more about CAUV, contact Crystal Conaway at (740) 264-9790.