Franklin County CAUV — Current Agricultural Use Value

CAUV lets qualifying farmland be valued for property-tax purposes based on its agricultural income-producing potential rather than its market or development value — which typically results in a substantially lower tax bill for working farms. It’s a valuation program, not a flat tax exemption, and it applies only to land in genuine commercial agricultural use.

What Is CAUV?

Ohio law generally values real estate at its “highest and best use” — essentially, what it could be worth on the open market, including any development potential. For working farmland, that can produce a tax bill wildly out of step with what the land actually earns as farmland. CAUV exists to fix that mismatch: qualifying land devoted exclusively to commercial agricultural use is instead valued based on its ability to produce agricultural income, which is usually far lower than its speculative market value. The program dates back to a 1973 Ohio constitutional amendment and is codified in Ohio Revised Code sections 5713.30 through 5713.99.

What Does CAUV Stand For?

CAUV stands for Current Agricultural Use Value — the name describes exactly what the program does: it sets a property’s value based on its current use as agricultural land, rather than an alternative, typically higher, market-based value.

How Does CAUV Work in Ohio?

CAUV values aren’t set locally or negotiated — the Ohio Department of Taxation calculates them using a standardized, statewide formula based on soil type, soil productivity ratings (drawn from USDA soil survey data), and agricultural commodity prices. Franklin County’s Auditor administers the program locally — accepting applications, conducting field inspections, and applying the state-calculated values to enrolled parcels — but doesn’t set the underlying valuation figures. The result is a taxable value tied to what the land can realistically produce as farmland, applied consistently using the same method across every Ohio county.

Who May Qualify for CAUV?

Ohio’s eligibility test has two paths, and land must meet one of them based on the three calendar years before applying:

• 10 or more acres devoted exclusively to commercial agricultural use, or
• Under 10 acres (some counties describe this as under 11 acres when a homesite is present) devoted exclusively to commercial agricultural use, provided the land produced an average gross income of at least $2,500 per year from agricultural production over the preceding three years.

A critical word here is “commercial.” CAUV is a commercial agricultural use program, not a general agricultural use program — the crops, livestock, or other production have to be grown or raised with a genuine intent to profit. Hobby farms, personal gardens, and idle land generally don’t qualify. Land can be leased to and actively farmed by a tenant rather than the owner personally — what matters is that the land itself is in qualifying commercial use, not who’s physically running the operation, though the owner remains the applicant of record.

What Land Can Qualify for CAUV?

Qualifying commercial agricultural use generally includes activities like field crop production, commercial animal or poultry husbandry, apiculture (beekeeping), aquaculture, commercial timber production, tobacco, fruit and vegetable production, and nursery, ornamental, or sod production. Homesite acreage — the portion of a property occupied by a house and immediately surrounding it — and non-agricultural improvements are excluded from CAUV and stay on the standard tax roll even on an otherwise-qualifying farm.

How CAUV Affects Property Taxes

It’s worth being precise about the mechanism here, because CAUV is easy to misdescribe as a simple tax break. CAUV doesn’t reduce your tax bill directly — it changes the value your tax bill is calculated from. Once that agricultural-use value is set, it flows through the same general calculation as any other property: value × applicable tax rate, covered more fully on Franklin County property taxes. Because the CAUV value is typically far lower than market value, the resulting tax bill is typically far lower too — but the underlying process is a valuation method, not a credit or exemption applied on top of an otherwise-normal value.

CAUV vs. Regular Property Valuation

	CAUV Valuation	Regular Property Valuation
Basis	Agricultural income-producing potential	Market value / highest-and-best-use potential
Set by	Ohio Department of Taxation, via a statewide soil-based formula	County Auditor’s mass appraisal process
Who qualifies	Land in genuine commercial agricultural use meeting the acreage/income test	Applies by default to essentially all real property
Typical effect	Substantially lower taxable value for qualifying farmland	Reflects the land’s full market or development potential

For a fuller explanation of how regular property valuation works, see Franklin County property values.

How to Apply for CAUV

1. Confirm the land has been in qualifying commercial agricultural use for the three calendar years before you apply, and that it meets the acreage or income test.
2. Obtain the current initial application (DTE Form 109) from the Franklin County Auditor’s Office.
3. File the application with the Auditor’s Office between the first Monday in January and the first Monday in March of the tax year you’re seeking CAUV valuation for.
4. Pay the one-time application fee (commonly $25 across Ohio counties, though confirm the current amount with the Auditor’s Office).
5. Keep documentation supporting qualifying use — lease agreements if the land is tenant-farmed, income records for the under-10-acre income test, and similar evidence.
6. After processing, verify the CAUV status was actually applied to the parcel.

The Auditor’s Office conducts field inspections of applied-for and enrolled land to confirm it’s genuinely devoted to agricultural use, and can deny an application that doesn’t meet the requirements.

CAUV Renewal Requirements

CAUV isn’t a one-time enrollment — it requires annual renewal using DTE Form 109A. Franklin County’s Auditor’s Office has described mailing renewal notices no later than January 15 each year, and Ohio law requires the renewal form to be completed annually to stay in the program. Renewal is generally free, unlike the one-time initial application fee. Annual field inspections continue on enrolled land to confirm it still qualifies.

What Happens If Land Stops Qualifying for CAUV?

If land is converted to a non-agricultural use, or if an owner fails to file the required annual renewal, the parcel loses CAUV status and reverts to standard valuation. That loss of status is also generally what triggers a recoupment charge, covered next. Some limited allowances exist for land lying briefly idle without immediately losing status, though the specifics can vary — if a change in use or a gap in farming activity is on the horizon, it’s worth confirming the current rules with the Auditor’s Office before assuming either outcome.

What Is CAUV Recoupment?

Recoupment is a charge assessed when land is removed from the CAUV program — generally because it was converted to a non-qualifying use, or the required annual renewal wasn’t filed. It’s commonly described as equal to the tax savings CAUV provided over the prior three years, effectively recapturing some of the benefit the land received while enrolled. Because recoupment can represent a meaningful, unexpected cost, it’s genuinely worth understanding before making a decision that would take land out of qualifying agricultural use — confirm the current recoupment calculation and any exceptions with the Auditor’s Office ahead of time rather than after the fact.

CAUV and Changes in Land Use

Development, converting land to a non-agricultural purpose, subdividing a parcel, or building on previously farmed acreage can all affect CAUV status and potentially trigger recoupment. If a property owner is considering any change like this on CAUV-enrolled land, understanding the potential recoupment exposure beforehand — not after the change is already underway — is the more useful order of operations.

How to Check Whether a Property Has CAUV

1. Search for the property to pull up its record.
2. Review the record for an agricultural-use or CAUV valuation indicator, where shown.
3. Because CAUV status isn’t always obviously flagged in every search result, confirm directly with the Auditor’s Office if you need certainty — particularly before a purchase decision that depends on it.

CAUV vs. Homestead Exemption

These are separate programs serving different situations, though it’s an easy pair to mix up since both are property-tax programs administered through the Auditor’s Office. CAUV applies to qualifying agricultural land based on commercial farming use. The Homestead Exemption is a completely separate program for qualifying senior, disabled, or certain veteran and surviving-spouse homeowners, applied to their primary residence. A property could theoretically involve both in different portions — CAUV on the farmed acreage, Homestead on a qualifying homesite residence — but neither substitutes for the other, and each has its own separate application.

CAUV vs. Property Tax Exemption

It’s worth restating plainly, because this is the single most common misunderstanding about the program: CAUV is not a property tax exemption. An exemption typically removes a property, or a portion of its value, from taxation entirely. CAUV instead changes how a qualifying property’s value is calculated in the first place — the resulting value is still fully taxable at the normal applicable rate. The tax savings come from the lower valuation, not from any portion of the bill being waived.

Questions to Ask Before Applying for CAUV

• Is the property currently in genuine commercial agricultural use, not personal or hobby use?
• Does it meet the acreage requirement, or the income test if under 10 acres?
• Can you document three years of qualifying prior use?
• What’s the current application deadline and fee?
• Is any portion of the property already enrolled?
• What would trigger recoupment if use changed later?
• Where can current requirements be confirmed?

Frequently Asked Questions

What does CAUV stand for?

Current Agricultural Use Value — a program that values qualifying farmland based on its agricultural income potential rather than market value.

What is CAUV in Ohio?

A statewide program, codified in Ohio Revised Code 5713.30–5713.99, that lets land in genuine commercial agricultural use be valued for tax purposes based on its farming income potential instead of its market or development value.

How does CAUV work in Franklin County?

The Ohio Department of Taxation sets the underlying values using a soil-based statewide formula; the Franklin County Auditor’s Office administers applications, renewals, and field inspections locally.

Who qualifies for CAUV?

Land with 10 or more acres in commercial agricultural use, or smaller qualifying tracts producing at least $2,500 in average annual agricultural income over the prior three years.

What land qualifies for CAUV?

Land actively used for commercial crop production, livestock, timber, and similar agricultural activities. Homesite acreage and non-agricultural improvements don’t qualify, even on an otherwise-enrolled farm.

How do I apply for CAUV?

File DTE Form 109 with the Franklin County Auditor’s Office between the first Monday in January and the first Monday in March of the relevant tax year, along with the application fee.

Does CAUV reduce property taxes?

Indirectly, yes — by lowering the taxable value, which typically produces a substantially lower bill. It doesn’t reduce taxes through a direct credit or exemption.

Is CAUV a tax exemption?

No. It’s a valuation method, not an exemption — the resulting value is still fully taxed at the normal rate.

How do I know if a property has CAUV?

Check its record through property search, and confirm directly with the Auditor’s Office for certainty, especially before a purchase decision.

Does CAUV need to be renewed?

Yes, annually, using DTE Form 109A. Franklin County has described mailing renewal notices by mid-January each year.

What happens if land is removed from CAUV?

It reverts to standard valuation and generally triggers a recoupment charge reflecting some of the prior tax savings.

What is CAUV recoupment?

A charge assessed when land leaves the program, commonly described as equal to the tax savings from roughly the prior three years.

Can a property lose CAUV status?

Yes — through converting the land to non-agricultural use or failing to file the required annual renewal.

Is CAUV the same as Homestead Exemption?

No. CAUV values qualifying farmland; Homestead reduces the taxable value of a qualifying homeowner’s primary residence. They’re separate programs.

Verify Current CAUV Requirements

Franklin County Property Guide explains how CAUV generally works, but it doesn’t determine eligibility, process applications, or set values.

Search a Franklin County property → to start researching a specific parcel.

For current CAUV requirements, forms, and applications, visit the Franklin County Auditor’s CAUV page: franklincountyauditor.com/real-estate/appraisals/agricultural-use-(cauv)