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Current Agricultural Use Valuation (CAUV)
The CAUV program allows farmland devoted exclusively to commercial agriculture to be valued based on their value in agriculture, rather than the full market value, resulting in a substantially lower tax bill for the working farmer. Any Ohio property owner currently engaged in commercial agriculture may qualify for the program. An initial application may be filed with the Cuyahoga County Fiscal Department between the first of January and prior to the first Monday in March of the tax year seeking CAUV valuation. The initial Application fee is $25.00.
How to qualify for the program:
For land to qualify for CAUV, land must meet one of the following requirements during the three years preceding an application for CAUV:
*Ten or more acres must be devoted exclusively to commercial agricultural use; or
* If less than ten acres are devoted exclusively to agricultural use, the owner must demonstrate an average income of at least $2,500 or more from agricultural activity during each of the previous years, or have an anticipated gross income of $2,500 from agricultural activity during the year of application.
How to remain on the program:
A renewal application must be filed every year before the first Monday in March to continue in the CAUV program. Annual field inspections are performed and each parcel in the program is visually inspected for continuing compliance.
Failure to qualify:
Failure to qualify is a result of converting CAUV land to a non-agricultural use or not filing the annual renewal form. Land that no longer qualifies for CAUV is assessed a recoupment charge upon removal from the program. Recoupment is equal to the prior three years tax savings. A tax savings is the difference between the market value of the land and the CAUV value of the land for each parcel.
Download Form DTE 109: Initial Application
Download Form DTE 109A: Renewal Application