The Ohio CAUV (Current Agricultural Use Valuation) Program allows agricultural land owners to reduce their real estate property taxes if they meet the eligibility requirements of 10 acres minimum or annual agricultural sales of more than $2500. If the property is not eligible (for example a home is built there), a recoupment fee, equal to three years of tax savings, is paid. Following the completion of the Ohio Farmland Preservation Task Force, there were proposed legislative changes related to CAUV program. These proposals included increasing the minimum acreage for eligibility and extending the recoupment period.
Publication type:
Policy brief
Date published:
Monday, January 1, 2001
