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Carroll
County Auditor Lynn Fairclough
119 South Lisbon Street,
Suite 203 • Carrollton, Ohio 44615
Phone:
330-627-2250
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Fax:
330-627-0426 |
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)
Current Agricultural Use Valuation (CAUV)
Renewals/Applications are due on or before the first Monday in March.
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.
CAUV Eligibility Requirements
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Must
have ownership of the land as of January 1st of the year of
application.
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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).
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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.
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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.
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Fee:
Initial Application Fee is $25.
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New
Application Deadline: Applications may be submitted after the first
Monday of January and by the first Monday in March.
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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.
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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
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
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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.
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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.
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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.
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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