Allen County CAUV Mailing
The Allen County Auditor’s Office mailed the new triennial soil rates to all CAUV land owners on October 24, 2018.
Below are additional documents you may find useful in understanding the CAUV soil rates formula as well as the CAUV program in general.
The Current Agricultural Use Value (CAUV) program allows farmland devoted exclusively to commercial agriculture to be valued based on the agricultural use of the land rather than its “highest and best” potential use. This results in a substantially lower tax bill for working farmers. A tax savings is the difference between the market value of the land and the CAUV value of the land for each parcel in a tax year. Any Ohio property owner currently engaged in commercial agriculture may qualify for the program. An initial application may be filed with the Allen County Auditor’s Office between the first Monday in January and prior to the first Monday in March of the tax year seeking CAUV valuation. Annual field inspections are performed to determine continuing qualification of each parcel in the county currently enrolled in the CAUV program. (ORC 5713.30-5713.99).
Changes in CAUV for Allen County Farmers
The CAUV soil rates change every three years during the reappraisal or triennial update. The last change in CAUV rates occurred during the triennial update in tax year 2018 payable 2019. The next change in rates will be for reappraisal in tax year 2021 payable in 2022.
How to Qualify for the Program
To qualify for CAUV, land totaling 10 acres or more must be devoted exclusively to an agriculture use such as commercial animal or poultry husbandry, apiculture, aquaculture, the production for a commercial purpose of timber, field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod, flowers or land retirement and conservation programs administered through a federal agency. If a landowner has less than 10 tillable acres or less than 10 qualifying acres, the landowner must provide actual receipts to show that the land grossed $2,500 annually for the previous three years.
Any Ohio property owner may file the CAUV initial application accompanied by a $25 filing fee between the first Monday of January and prior to the first Monday in March to enroll in the CAUV program. The land must be devoted to a commercial agricultural use during the three years prior to filing an initial application.
View the CAUV initial application. (Please note that the initial application is for parcels that are new to CAUV or previous CAUV parcels that have new ownership.)
How to Remain on the Program
The Auditor’s Office will send out the CAUV renewal application to those already enrolled in the CAUV program at the beginning of each new year. There are no additional fees for renewal. A renewal application must be filed every year before the first Monday in March to continue in the CAUV program. Annual field inspections are performed to ensure that each parcel in the program is in compliance. If you are currently enrolled in CAUV and have not received a renewal application, please contact the Auditor’s Office directly.
How CAUV Value is Calculated
The Allen County Auditor’s Office values land and buildings based upon comparable sales. A parcel that qualifies for the CAUV program is valued differently. The value is based on soil types for that parcel rather than market value. Using the Allen County Geographic Information System (GIS), soil maps are created for each parcel. Each soil type in Allen County has a “value per acre” associated with it. The “value per acre” is set by the State Department of Taxation based on yield information, cropping patterns, crop prices, non-land production costs, and the capitalization rate. These rates are used by the county to establish CAUV value for each parcel.
For more information about the CAUV program please contact the Allen County Auditor’s Office directly.
Failure to Qualify
Failing to qualify occurs when CAUV land is converted to non-agricultural use or not filing the annual renewal form. Land that no longer qualifies for CAUV is assessed a recoupment charge upon removal from the program. A recoupment charge is the last three years of savings received on the specific parcel charged on one lump sum payable in one tax year.
Soil Rates by Year
Soil Rates for 2018 Pay 2019
Soil Rates for 2017 Pay 2018
Soil Rates for 2016 Pay 2017
Soil Rates for 2015 Pay 2016
Soil Rates for 2014 Pay 2015
Soil Rates for 2013 Pay 2014
Soil Rates for 2012 Pay 2013
Soil Rates for 2011 Pay 2012
Soil Rates for 2010 Pay 2011
Soil Rates for 2009 Pay 2010
Soil Rates for 2008 Pay 2009
Soil Rates for 2007 Pay 2008