Franklin County CAUV: How Ohio's Farmland Valuation Program Works

How Franklin County CAUV lowers property taxes

Normally the Auditor values land at what it would sell for. Near a growing metro like Columbus, that price reflects its development potential, which can make farming uneconomic if taxed on it. CAUV instead values qualifying land on its use as farmland. The Auditor describes the result as a program that reduces the land value of properties devoted exclusively to commercial agricultural use and can substantially reduce property taxes for working farmers.

CAUV values apply to the farmland itself. Buildings, including the farm home, and the homesite are generally valued the usual way. On a parcel’s record, the Land Profile and CAUV Status tabs show how the land is treated.

Who qualifies for CAUV in Franklin County

Qualifying agricultural uses

The Auditor lists these commercial uses:

• animal or poultry husbandry
• apiculture (beekeeping)
• aquaculture
• timber production
• field crops and tobacco
• fruits and vegetables
• nursery stock, ornamental trees, sod and flowers
• land in a federal land conservation program

“Commercial” is the key word. A large lawn, a hobby garden or a horse kept for pleasure generally isn’t enough.

This is often called the CAUV 10 acre rule, but as the size-or-income test shows, smaller parcels can qualify through the $2,500 income test.

How to apply

1. Check your history. Gather records showing three years of commercial agricultural use, and income records if the land is under 10 acres.
2. Complete form DTE 109, the Initial Application for the Valuation of Land at Its Current Agricultural Use. It’s in the Auditor’s Form Center; see our forms.
3. Pay the $25 filing fee with the initial application.
4. File in the window: between January 1 and before the first Monday in March of the tax year you want. In 2027, the first Monday in March is March 1.
5. Watch for the decision and confirm the CAUV Status tab on your parcel in the property search.

Renew every year

CAUV isn’t a one-time approval. Owners must file a renewal application every year before the first Monday in March to stay in the program. Missing a renewal can cost you CAUV status, and removal can trigger recoupment. If you’re unsure whether a renewal is due, contact the CAUV coordinator before the deadline.

CAUV renewal is due every year, even if nothing about the land has changed.

Recoupment: what happens when land leaves CAUV

When land loses CAUV status, whether it stops being farmed, is developed or isn’t renewed, the owner faces a recoupment charge. The Auditor says recoupment equals the previous three years’ tax savings.

The Auditor’s Form Center includes DTE 115, the Application to Defer Recoupment Charge on Land Converted from Agricultural Use, which applies in certain situations. Ask the CAUV coordinator whether it fits yours.

Buying or selling CAUV land

• Sellers file DTE 102, the Statement of Conveyance of land in the Current Agricultural Use Valuation program, with the conveyance. See the transfers.
• Buyers should check the CAUV Status tab before closing, understand who bears recoupment if they change the use, and ask the CAUV coordinator what they must file to keep the land in the program.
• Developers should budget for recoupment when converting farmland.

How CAUV values are calculated

Under CAUV, the land isn’t valued by comparing it to recent land sales. Instead, the State of Ohio sets per-acre agricultural values by soil type using a formula based on the income farmland can produce, and county auditors apply those values to each enrolled parcel according to its soils and land use. Because the formula reflects farm economics rather than development demand, CAUV values near Columbus are typically far below market values.

Only the qualifying farmland gets CAUV values. The homesite and buildings are valued the usual way, and appear on the record separately. The property values explains how market values are set for everything else.

Qualifying uses: common questions

The Auditor makes the eligibility decision. When in doubt, contact the CAUV coordinator before the filing deadline: CAUV@franklincountyohio.gov or 614-525-6254.

Record-keeping for smaller farms

If your land is under 10 acres, the $2,500 average gross income test is where applications succeed or fail. Keep:

• sales receipts and invoices for crops, livestock, eggs, honey, nursery stock or other farm products;
• lease agreements and rent received if a farmer works your land;
• records covering each of the previous three years;
• photos showing the land in agricultural use through the seasons.

Good records also help at renewal time and if the Auditor asks questions later.

Recoupment in practice

Recoupment claws back the tax savings from the last three years when land leaves CAUV. Conceptually, if CAUV saved you a certain amount in each of the prior three years, recoupment charges the total of those savings. That can be a significant sum on land near development, where the gap between farm value and market value is widest. Before selling to a developer, taking land out of farming or skipping a renewal:

1. Ask the CAUV coordinator for an estimate of the recoupment.
2. Decide in the sales contract who will pay it.
3. Ask whether the DTE 115 deferral could apply to your situation.

Splitting land that’s in CAUV

A split can change eligibility. The remaining acreage has to meet the size or income test on its own, and the piece that leaves farming can trigger recoupment. Talk to the CAUV coordinator before you finalize a split, and see the property lines for the split process (zoning, survey, deed and approvals).

CAUV calendar

Selling or buying CAUV land: checklists

Market value vs. CAUV value: an illustration

Picture a 40-acre field on the edge of a growing suburb. A developer might pay a high price per acre for it, so its market value is high. Under CAUV, the same field is valued on what it can earn growing crops, based on the state’s soil-type values, which is typically a fraction of that market value. The tax savings each year are the difference between the tax on those two values. If the field is later sold for homes, recoupment collects the last three years of those savings. This is an illustration of how the program works, not a figure for any real parcel.

Farm buildings, the homesite and the rest of the parcel

CAUV applies only to land devoted to qualifying agricultural use. On a typical farm parcel:

• the homesite around the farmhouse is valued at market value;
• the house and farm buildings are valued as improvements in the usual way;
• the crop, pasture or timber land receives CAUV values if it qualifies.

That’s why a CAUV parcel’s record shows several value components. See the property search for how to read them.

Common CAUV mistakes

1. Missing the annual renewal. It’s due every year before the first Monday in March.
2. Applying too soon. The land needs three years of commercial agricultural use before the first application.
3. Poor records on small parcels. The $2,500 average income test needs proof.
4. Forgetting recoupment in a sale. Settle who pays it in the contract.
5. Splitting without checking. A remnant can lose eligibility.
6. Treating hobby use as commercial. Personal gardens and pleasure horses generally don’t qualify.

New owners of farmland

If you’ve bought land that was in CAUV, contact the CAUV coordinator soon after closing. Ask what the program requires of you as the new owner, confirm the next renewal date, and keep records of the land’s agricultural use from day one. If you lease the land to a farmer, keep the lease and rent records.

Would these parcels qualify? Illustrations

These are simplified illustrations; the Auditor decides each application. Ask the CAUV coordinator about your land.

CAUV on your record and bill

On a CAUV parcel’s record, the CAUV Status tab shows enrollment, and the land value reflects agricultural use. The bill is calculated the usual way from that lower value, and farmland keeps the full 10% nonbusiness credit on qualifying levies. If you believe the value of a CAUV parcel is wrong, contact the CAUV coordinator first; value complaints go to the Board of Revision.

CAUV terms

Every CAUV filing needs the parcel number; find it with the parcel number, and get forms from the forms.

Your first CAUV year, step by step

1. Year 1–3: farm the land commercially and keep records of use and income.
2. January 1 of year 4: the filing window opens.
3. Before the first Monday in March: file DTE 109 with the $25 fee; the Auditor’s CAUV page has the details.
4. After approval: check the CAUV Status tab on your parcel and the lower land value.
5. Every year after: file the renewal before the first Monday in March.

How CAUV interacts with the rest of your tax bill

• Rates: CAUV land is taxed at your district’s effective rate for agricultural property (Class I). See the tax rates.
• Credits: non-timber agricultural land keeps the 10% nonbusiness credit under House Bill 186.
• The farmhouse: if you live on the farm, the home may qualify for the owner occupancy credit and, if you’re eligible, Homestead; see the tax relief.
• Value updates: the 2026 update affects market-valued parts of the parcel; the CAUV land follows the state’s agricultural values.

CAUV vs. an agricultural district

They’re often confused. CAUV is about how land is valued for taxes. An agricultural district is a separate state program with its own application: form ODA 11, Application for Placement of Farmland in an Agricultural District, which is also available through the Auditor’s Form Center. Ask the Auditor’s office which programs fit your farm.

CAUV in Franklin County

Franklin County is the most urban county in central Ohio, so its remaining farmland sits mostly on the edges, often in townships facing development pressure. That makes two things especially important here: keeping renewals current, and understanding recoupment before selling to a developer. The Parcel Viewer is a quick way to see farm parcels and their neighbors.

CAUV contact

CAUV at a glance

Keeping CAUV when you lease land to a farmer

Many CAUV parcels are owned by one person and farmed by another. Leasing can keep land in commercial agricultural use, but the paperwork falls on the owner: keep a written lease, records of rent received and what the farmer grew or raised, and file the annual renewal on time. If the farmer stops, find another or talk to the CAUV coordinator before the land sits idle long enough to lose eligibility.

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