Agricultural Land

The Carroll County Auditor is responsible for administering the Current Agricultural Use Valuation (CAUV) program and the Agricultural District Program. Both programs provide tax relief to the owners of agricultural land and use similar eligibility criteria, but are two separate programs. The same agricultural land can qualify to be in either or both programs. However, applying for one program does not automatically enroll you in the other program. Separate applications must be filed for each program.

Current Agricultural Use Valuation (CAUV)

CAUV Program provides a tax relief on agricultural land by ensuring that qualified agricultural producing properties are appraised based on production capacity of the soil and not the land’s market value. Thus, value is dependent upon soil type, region, slope, and erosion factors of the land.

For solely woods or timber production please see the directory of Ohio Foresters that provide forestry assistance to land owners.

• Must have ownership of the land as of January 1st of the year of application.
• The land must have been in commercial agricultural production for three years prior to the application. (If you owned the land as of January 1st of the current year, the previous owner must have been farming. The land qualifies for the program, not the owner).
• Qualifying land is exclusively devoted to the commercial production of: field crops, tobacco, fruit, vegetables, apiculture, aquaculture, nursery stock, timber, ornamental trees, sod, flowers, or animal or poultry husbandry.
• If the land owner has less than 10 acres in production, the owner must demonstrate an average gross income of $2500 or more from agricultural activity during each of the previous three years, or have an anticipated gross income of $2500 from agricultural activity during the year of application.

CAUV Application

• Fee: Initial Application Fee is $25.
• New Application Deadline: Applications may be submitted after the first Monday of January and by the first Monday in March.
• Renewal Applications: Applications must be renewed each year. A renewal application will be sent automatically to the address where the tax bill is sent and must be returned by the first Monday in April. There is no renewal fee as long as the deeded name remains unchanged.
• Failure to renew the application will result in the loss of the CAUV reduction and may result in recoupment of the preceding three years of tax savings.  Those who don't renew will have to wait 3 years before applying again.

Forms

• Initial Application for the Valuation of Land at Its Current Agricultural Use (DTE Form 109)
• Current Agricultural Use Valuation Renewal Application
• 2016 CAUV Table - lists the current agricultural use values of both cropland and woodland for each soil type. The next Carroll County soil update year is tax year 2019 (payable 2020).
• Explanation of yearly calculations from Ohio Department of Taxation
   - 2018 Calculations
   - 2017 Calculations
   - 2016 Calculations
• Informational Presentation from Ohio Department of Taxation - developed for the June 2, 2016 public hearing on 2016 values
• CAUV 2013 Current Agricultural Use Value of Land Tables
• 2013 Soil Value Analysis
• 2013 CAUV Value per Acre (Statewide Average)
• 2013 Market Value per Acre (Statewide Average)
• 2013 CAUV Value as a Percent of Market Value
• Statement of Conveyance of Current Agricultural Use Valuation Property (DTE Form 102)

Please visit the Ohio Department of Taxation website for more information.

Agricultural District

Farmland Preservation Act is designed to remove outside pressures that may cause farmland to be converted to non-agricultural uses. It allows landowners to voluntarily create an Agricultural District which is basically a tract, lot, or parcel of land that receives an identity of being devoted to agricultural use. Owners who place land in an Agricultural District receive a deferment on collection of any new water, sewer and electric assessments as long as the land is farmed.  In the event a nuisance lawsuit is made against the farming operation, there is legal protection for any generally accepted agricultural practice, as well as limited protection against the use of eminent domain powers of government. However, having an Agricultural District does not reduce real estate taxes, as in the CAUV program.

Along with the benefits of forming an Agricultural District, all farm operators profit from other aspects of the Farmland Preservation Act such as relaxed air pollution standards for agricultural production activities. Additionally there is protection from certain zoning regulations and the Ohio Power Siting Board is required to consider the impact of new power facilities on Agricultural Districts.

Agricultural District Application

• Fee: There is no Application fee for participation in the Agricultural District program.
• Deadline: Owner may file an application at any time during the year to place his land in Agricultural District for five years.
• Renewal: Applications must be renewed every five years, and there is no annual renewal fee. Carroll County Auditor will mail notices to those on Agricultural District along with CAUV mailed notices.
• To simplify renewal, the applicant may renew any time after the first Monday in January during the fifth year of the Agricultural District. After the first Monday in March, the County Auditor will notify all those who have not renewed.
• Failure to renew by the first Monday in April will cause the land to be removed from the Agricultural District upon its termination date.

Application for Placement of Farmland in an Agricultural District

Farmland Preservation Act - Ohio Revised Code, Chapter 929