What are some of the big advantages of the CAUV program?
1) It provides major tax relief for owners of agricultural land.
2) If land contains woodland as well as cropland, the CAUV program will often provide a greater tax relief but, the Ohio Forest Tax reduction can also apply to forest land of ten (10) acres or more and not less than one-hundred twenty (120) feet wide. Owners should contact the Ohio Department of Natural Resources and compare tax savings between the two programs.
3) In some special circumstances, land currently under CAUV can lay fallow for one year prior to being subject to recoupment.

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1. What are some of the big advantages of the CAUV program?
2. What are some of the disadvantages of the CAUV program?
3. Are all farms in Ohio used exclusively for agricultural purposes eligible to be taxed on their current agricultural use value?
4. Will all farms currently enrolled in the program be automatically renewed each year?
5. What does an owner have to do to be taxed on CAUV?
6. Do you have to own a farm for three (3) years before you can apply for CAUV?
7. What qualifies as land devoted exclusively to agricultural use?
8. How often is real estate appraised for tax assessment purposes?
9. How does CAUV appraisal differ from fair market value?
10. Will some farms have lower appraised values using the CAUV?
11. What are the liabilities if incorrect information is given on a CAUV application (initial or renewal)?
12. What happens if the land is converted into a non-qualifying use?