Current Agricultural Use Value (CAUV) is a program to reduce the taxable value of land being used for commercial agricultural production. By permitting values to be set well below true market values, CAUV normally results in a substantially lower tax bill for working farmers.
2019 Medina County Regulations Purchase Ohio Code Books from ICC) State of Ohio link to LAWriter free access posting of OBC Ohio Administrative Code (OAC) 4101:1, OMC (OAC 4101:2), and RCO (OAC 4101:8). Current Agricultural Use Value CAUV. Real Estate Tax Reduction Programs for Farmland. In Medina County For more information, contact: MIKE KOVACK. Medina County Auditor 144 N. Broadway St., Room 301 Medina, Ohio 44256. Tol Free 844-722-3800. MEDINA PORTAGE GEAUGA TRUMBULL MAHONING HOLMES CAUV per acre # of Coun. $1,000 - $1,499 $1,500 - $1,999 $2,000 and above 13 15 15 19 26. Title: 2019 CAUV value. Some ponds are governed by the state of Ohio, as a result, Ohio Department of Natural Resources has developed several fact sheets on Dam Safety. For more information, contact Jim Dieter, District Technician at 330-722-9317.
Qualification Requirements
Land must meet one of the following requirements during the three years preceding an application for CAUV:
- Ten or more acres must be devoted exclusively to commercial agricultural use
- If under 10 acres are devoted to commercial agricultural use, the farm must produce an average yearly gross income of at least $2,500
Initial Application
To sign up, there is a one-time fee of $25 for initial applications. Initial Application for Valuation of Land at Its Current Agricultural Use must be submitted between the first Monday in January and the first Monday in March.
Renewal Application
Applications must be renewed annually, but there is no annual renewal fee. The deadline for renewal applications is the first Monday in March.
If you do not renew your application, the Medina County Auditor's Office is required to value the property at its true or current market value and to recoup the taxes for the past three years.
Land that is removed from the CAUV program is charged a recoupment.
Frequently Asked Questions
![County County](https://ofbf.org/app/uploads/2015/05/Stark-e1438088870280-704x396.jpg)
A landowner must devote the parcel exclusively to commercial:
- Animal or poultry husbandry
- Aquaculture (the cultivation of freshwater and marine resources, both plant and animal)
- Apiculture (the raising and care of bees)
- Field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod, or flowers
- Timber for a noncommercial purpose, if the land on which the timber is grown is contiguous to land that is already eligible for CAUV
If there are less than 10 acres of commercial agricultural use, the farm must generate a yearly gross income of at least $2,500. Qualified land that has not previously been enrolled in CAUV is subject to a three-year waiting period immediately prior to enrollment. During this time the land must meet the statutory definition of 'land devoted exclusively to agricultural use.' Sufficient documentation is required with submission of the initial application in order to qualify. This documentation may be requested periodically by the Medina County Auditor's Office to verify the continuation of commercial agricultural production.
How does CAUV valuation differ from current market value?
How is CAUV calculated?
Are there any penalties for removal of property from program?
What is a recoupment?
Who is responsible for paying the recoupment?
Medina County Home Ohio
When do I file?Pacify. For more information, check out Current Agricultural Use Value or call the Medina County Auditor's Office at one of the following phone numbers:
Toll Free: (844) 722-3800, ext. 9758
![Medina Medina](https://image.isu.pub/200319180302-c386e65cb64f70bbeacd8d410dd5f87c/jpg/page_6.jpg)
A landowner must devote the parcel exclusively to commercial:
- Animal or poultry husbandry
- Aquaculture (the cultivation of freshwater and marine resources, both plant and animal)
- Apiculture (the raising and care of bees)
- Field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod, or flowers
- Timber for a noncommercial purpose, if the land on which the timber is grown is contiguous to land that is already eligible for CAUV
If there are less than 10 acres of commercial agricultural use, the farm must generate a yearly gross income of at least $2,500. Qualified land that has not previously been enrolled in CAUV is subject to a three-year waiting period immediately prior to enrollment. During this time the land must meet the statutory definition of 'land devoted exclusively to agricultural use.' Sufficient documentation is required with submission of the initial application in order to qualify. This documentation may be requested periodically by the Medina County Auditor's Office to verify the continuation of commercial agricultural production.
How does CAUV valuation differ from current market value?
How is CAUV calculated?
Are there any penalties for removal of property from program?
What is a recoupment?
Who is responsible for paying the recoupment?
Medina County Home Ohio
When do I file?Pacify. For more information, check out Current Agricultural Use Value or call the Medina County Auditor's Office at one of the following phone numbers:
Toll Free: (844) 722-3800, ext. 9758
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Type of Tax
Two types of tax, a current use tax and a reduction in Fair Market Value (FMV). The Current Agricultural Use Value (CAUV) is for land devoted to growing timber and is based on the soil productivity of the land; the assessed value is generally $100. The Ohio Forest Tax Law (OFTL) is a 50% reduction in FMV.
Law
CAUV is covered under Ohio Forest Tax Law Rev. Code Sec. 5713.22-.26
OFTL is covered under Current Agricultural Use Value Rev. Code Sec. 5713.30-.38
Objective
Medina County Cauv Program Ohio Phone Number
The objective of CAUV is to produce timber and the objective of OFTL is to protect land use from urban sprawl
Requirements
OFTL- minimum 10 acres, must be managed for timber production
CAUV- minimum 10 acres, land devoted exclusively to timber growth, no management plan req. Fl studio 12 crack download.
(less under CAUV if the land earns $2500/year for previous 3 years)
Minimum stocking of 50 ft² BA/A or 300 trees/acre under OFTL
Forest stewardship management plan approved by state forester and marked boundaries under OFTL Original falling sand game.
Must reapply annually under CAUV and land must be inspected every 5 years under OFTL
Use change results in penalty of previous 3 years for CAUV
No penalty for withdrawal from OFTL
Medina County Cauv Program Ohio State
Program Administration
Private forestry consultant develops management plan and landowner submits to State Department of Forestry for approval under OFTL. The Chief of Forestry Division sends certified application to county auditor. Under CAUV the Department of Agricultural calculates soil productivity values. Landowners file application with county tax assessor.
Forest Economics and Policy |
| USDA Forest Service Southern Research Station |