This provision of Ohio law is known as the Current Agricultural Use Value (CAUV) program. By permitting values to be set well below true market values, the CAUV normally results in a substantially lower tax bill for working farmers. Medina County Farm Bureau, Wooster, Ohio. 1,162 likes 23 talking about this 22 were here. Medina County Farm Bureau works to create a partnership between farmers and consumers. This provision of Ohio law is known as the Current Agricultural Use Value (CAUV) program. By permitting values to be set well below true market values, the CAUV normally results in a substantially lower tax bill for working farmers.
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Type of Tax
Two types of tax, a current use tax and a reduction in Fair Market Value (FMV). The Current Agricultural Use Value (CAUV) is for land devoted to growing timber and is based on the soil productivity of the land; the assessed value is generally $100. The Ohio Forest Tax Law (OFTL) is a 50% reduction in FMV.
Law
CAUV is covered under Ohio Forest Tax Law Rev. Code Sec. 5713.22-.26
OFTL is covered under Current Agricultural Use Value Rev. Code Sec. 5713.30-.38
Objective
The objective of CAUV is to produce timber and the objective of OFTL is to protect land use from urban sprawl
Requirements
OFTL- minimum 10 acres, must be managed for timber production
CAUV- minimum 10 acres, land devoted exclusively to timber growth, no management plan req.
(less under CAUV if the land earns $2500/year for previous 3 years)
Minimum stocking of 50 ft² BA/A or 300 trees/acre under OFTL
Forest stewardship management plan approved by state forester and marked boundaries under OFTL
Must reapply annually under CAUV and land must be inspected every 5 years under OFTL
Use change results in penalty of previous 3 years for CAUV
No penalty for withdrawal from OFTL
Program Administration
Private forestry consultant develops management plan and landowner submits to State Department of Forestry for approval under OFTL. The Chief of Forestry Division sends certified application to county auditor. Under CAUV the Department of Agricultural calculates soil productivity values. Landowners file application with county tax assessor.
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| USDA Forest Service Southern Research Station |
MEDINA, Ohio— Many Medina County agricultural landowners may be surprised when they open their 2014 tax bills.
Soil type determination
For those on Current Agricultural Use Values (CAUV) program, property values have increased several hundred percent over 2010 CAUV values, depending on soil type. Ohio has approximately 3,500 soil types.
Medina County Auditor Cauv
Unlike fair market value appraisals, CAUV values are calculated by the State of Ohio Department of Taxation by a formula that is based on five factors. The CAUV soil rates allow land to be taxed based on its agricultural value, rather than fair market value, which is considerably higher.
No control
The county auditor has no control over the calculation performed by the state. The auditor’s role in this regard is simply to apply the results of the predetermined calculation from the Ohio Department of Taxation. The five factors the Ohio Department of Taxation uses in calculating CAUV land values are yield information, cropping patterns, crop prices, non-land production costs and the capitalization rate. CAUV rates are updated every three years and current rates were updated because of the state mandated 2013 sexennial reappraisal.
Significantly less values
Even with the significantly increased CAUV values, farmers are paying taxes on values significantly less than those not on the CAUV program. In 2012 the statewide average value for CAUV acreage was $994, compared to $3,044 per acre for agricultural acreage not in the CAUV program. Because the county auditor has no role in setting the CAUV values, there is no appeal available to land owners at the local level.
Questions
Additional information regarding CAUV values is available on the auditor’s website at www.medinacountyauditor.org.
For questions, call the auditor’s office at 330-725-9765 or visit at 144 N. Broadway St., Medina. Hours are Monday through Friday, 8 a.m.-4:30 p.m.
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Medina County Cauv Program Ohio Application
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