CAUV Program

In 1973 an amendment creating the Current Agricultural Use Value (CAUV) was added to the Ohio's Constitution. The program ensured the land used for agricultural production was valued and taxed based on capitalizing the land's expected net farm income rather than on it's current market value, thereby protecting farmers from inflated land prices brought on by land developers.

General CAUV Information (PDF)

Tax Year 2014 CAUV

September 11th, 2014 Ohio State Extension CAUV Presentation (PDF)

Why Did My CAUV Values Increase So Much? (PDF)

Ohio Department of Taxations Explanation of the 2014 CAUV Calculations (PDF)