Newsletter Sign-Up. Events for week of May 9, 2021 This Week Navigation « Previous Next ». Medina County Auditor Current Agricultual Use Value, CAUV Current Agricultural Use Value Current Agricultural Use Value (CAUV) is a program to reduce the taxable value of land being used for commercial agricultural production.
The Current Agricultural Use Value (CAUV) is a real estate tax program that allows land owners to have their real estate taxed according to its agricultural value rather than its fair market value. The CAUV program was a referendum passed by Ohio voters in 1973, which amended the Ohio Constitution, Article II, Section 36, to provide this specialized tax treatment for agricultural lands. The program is controlled by the Department of Tax Equalization, which is a division of the Ohio Division of Taxation. Local County Auditors administer the program in each county by supplying the appropriate forms to complete and verifying the real estate meets the CAUV requirements.
In order to qualify, the land must be at least 10 acres or more, and be used exclusively for agricultural use during the 3 calendar years prior to the year in which the application is filed. Agricultural use refers to land devoted exclusively to commercial animal or poultry husbandry, aquaculture, apiculture, the production for a commercial purpose of timber, field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod or flowers, or the growth of timber for a non-commercial purpose in certain circumstances. In determining whether you have 10 acres devoted exclusively to agricultural use, be sure that you do not include any homes located on the property or any roads, drives and any road frontage which is not used for agricultural use.
Even if you have less than 10 acres, you still may qualify for the CAUV, if during the 3 calendar years prior to the year in which the application is filed, the land was used exclusively for agricultural use, as defined above, and produces an average yearly gross income of at least $2,500 during the 3-year period.
However, with all benefits come certain drawbacks. In the event the agricultural use ceases, the State will recoup any tax savings associated with the real estate’s CAUV during the previous 3 years. Under Revised Code Section 5713.34, the recoupment is charged to the current owner regardless of whether that owner received the benefit of the previous CAUV. As a result, purchasers of agricultural land should be cautious and determine whether the real estate they are purchasing is currently the subject of a CAUV. In such cases, the seller and purchaser should address in their agreement who will be responsible for the any recoupment.
In order to receive the CAUV, the land owner must first file an application between January 1 and the first Monday of March. Failure to file in this time frame will generally prevent the landowner from receiving the CAUV. Applications can be obtained by contacting the applicable County Auditor. Upon receipt of a qualifying application, the County Auditor will value the land at the current value such land has for agricultural use. Information on the formulas used to calculate the CAUV can be found on the Tuscarawas County Auditor’s website at www.co.tuscarawas.oh.us/auditor’s/filingprocedures.htm. Additional information on the history and arguments for and against the CAUV can be found at http://ohioline.osu.edu/cd-fact/1267.html.
NOTE: This general summary of the law should not be used to solve individual problems since slight changes in the fact situation may require a material variance in the applicable legal advice.
OHIO NEWS
– Enhanced capabilities to define removal of CAUV and AG Dist qualifications Geauga CountyAuditor – Preparing for Abstract; Jill Engle, Wood County Treasurer; Julie Stepp · Scheduled – 2007 – Knox, Erie, Medina, Williams … Access Doc
OHIO BOARD OF TAX APPEALS
CAUV) DECISION AND ORDER Daniel W. & Debra A. Dircksen, Appellants, vs. Greene County Board of Revision and Greene CountyAuditor, Medina Cty. Bd. of Revision (Feb. 6, 2004), BTA Nos. 2002-A-2810, 2003-A-1070, unreported. … View Full Source
MedinaCountyAuditor Michael E. Kovack Property Records …
MedinaCountyAuditor Michael E. Kovack Property Records Please don't bookmark search results! Tax Map €€€€ €€Tax Bill €€Did it Split? €€Special Assessments €€ … Read Here
Village Of Chippewa Lake
Wendy from the MedinaCountyAuditor’s office said that people may pick up an application if they need to list their land as CAUV property. CAUV stands for Current Agricultural Use Value. … Fetch Document
Property Taxation School Fundingflat
The countyauditor determines market value every six years Productive agricultural property has a true value based on its current agricultural use value (CAUV), rather than 66 2.43 1.82 291.71 A MEDIN HIGHLAND LSD 194.93 210.07 2.70 1.78 409.47 A MEDIN MEDINA … Read Here
Village Of Chippewa Lake
Mayor Dodaro asks Wendy from the MedinaCountyAuditor’s office is she has anything to share tonight. She brought some handouts pertaining to the Homestead Exemption and CAUV … Doc Retrieval
Franklin CountyAuditor Real Property Land Use Codes Use Code …
Franklin CountyAuditor Real Property Land Use Codes Use Code Land Use Code Description 112 Livestock Other Than Dairy And Poultry Qualified For Cauv 113 Dairy Farm Qualified For Cauv … View This Document
REMARKS PARCEL NO. 46 OWNER NAME – LAND BK-PG-PARCEL EXEMPT …
Lorain county 01/19/2011 03:14:04 pm auditor's tax list and treasurer's duplicate of real property date range: 07/27/2009 – 07/23/2010 2009 lorain county for tax year delinquencies date paid remarks parcel no. 46 owner namepenfield twp/keystone lsd 76.52 acres building land class exempt land cauv … Document Viewer
Medina County Cauv Program Ohio State
124 W. Washington St., Suite B-4, Medina, OH 44256 BRUNSWICK …
Michael Kovack, MedinaCountyAuditor, explained the CAUV Program (Current Agricultural Use Value). Zoning Inspectors from Harris-ville, Montville, Granger and Hinckley Townships, and Green, Ohio, attended. … Document Retrieval
DTE 23 County Name Application For Real Property Tax …
• Both the CountyAuditor’s Finding (page 3) and the Treasurer’s Certi fi cate (page 4) of this application must be completed. previously exempted parcel Previously exempt Previously on CAUVAuditor’s Recommendation: Grant Partial grant Deny None … Fetch Full Source
OHIO’S FOREST PROPERTY TAX LAWS
CURRENT AGRICULTURAL USE VALUE (CAUV) OHIO FOREST TAX LAW (OFTL) Administered by: The CountyAuditor for the county in which the land is located. … Fetch This Document
PURCHASE AGREEMENT FOR RESIDENTIAL REAL ESTATE IN OHIO THIS …
MedinaCounty Title of 748 N. Court St., Medina, OH 44256, 800-635-5512 330-725-3145 Fax, to be In prorating taxes and assessments, the amount assessed by the countyauditor on amount, unless the property will be kept in the CAUV program by the Buyer. … Access Document
Medina County Cauv Program Ohio
COMMISSIONERS MEETING – MONDAY, APRIL 19, 2004
CountyAuditor, talked at last Friday’s zoning inspector meeting about CAUV and then there MEDINACOUNTY COMMISSIONERS TO THE MEDINACOUNTY DRUG ABUSE COMMISSION (MCDAC) … Read Full Source
COMMISSIONERS MEETING – TUESDAY, AUGUST 15, 2006
The MedinaCounty Sheriff’s Department is the only agency in the County that will soon be nationally accredited. The owners reapplied for CAUV on January 11, 2006 when it was transferred. The Auditor’s Office goes out every spring and physically checks every property that is in … Access Doc
Harrisville Township Trustees Organizational Meeting 8: 00 P …
Public Participation: Denise Jocke, MedinaCountyAuditor’s Office, advised the CAUV meeting is on January 22, 2011 from 1-3p.m. They will explain why the rates were increased. … Doc Retrieval
Medina County Auditor Cauv
OHIO BOARD OF TAX APPEALS
It appears from the record that the Erie CountyAuditor coded the subject property as Medina Cty. Bd. of Revision (July 29, 1983), BTA enumerated purposes set forth in R.C. 5713.30(A) it is clearly entitled to the CAUV … Document Viewer