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Lucas County Real Estate
| Exemptions/CAUV/Public Utilities/Foreclosures |
The Current Agricultural Use Valuation (CAUV) program is an incentive offered to property
owners of farmland in the state of Ohio. Under the Ohio Revised Code, owners of land that is
devoted exclusively to agricultural use can apply to be taxed based on the current
agricultural use instead of its developed potential.
The taxable value of CAUV land is based on the agricultural use value instead of the market value.
Only land meeting specific qualifications may receive the reduced taxable value. Qualifying land is subject to a
three-year waiting period, during which time, it must be utilized exclusively for
agricultural use. Initial and yearly renewal applications are required and are fixed with
the Auditor’s office. Our appraisal staff will conduct a field inspection to verify the
actual land use and crop type. Upon completion of the field review, soil values, certified
by the State of Ohio, are applied to the land within a given parcel. This value, combined
with any home-site and wasteland values, equals the reduced land value under the CAUV
Program. Currently there are approximately 2,800 parcels and 1,350 applicants on the CAUV
program in Lucas County.
QUALIFICATIONS:
Applications may be obtained, and must be filed with the County Auditor between the first
Monday in January and the first Monday in March. Applications may include all parcels
“farmed as a single unit.” Parcels do not have to be adjacent to one another; however, they
must have the same owner, and must be used exclusively for agricultural purposes. Farms of
ten acres or less, must report their yearly gross income, and must maintain an average yearly
gross income of $2500 to continue to qualify for the program.
PENALTIES:
Parcels receiving a reduction in their taxable land value as a result of the CAUV program are
subject to recoupment charges upon conversion, non-qualifying use of the property, or if the
property owner fails to file an initial or renewal application. The recoupment currently
represents the previous three years tax savings on CAUV qualified land.
CAUV CHANGES DUE TO 2000 REVALUATION
Affect on Soil Values:
In accordance with the Ohio Revised Code, the soil tables used in the valuation of farmland
are updated in conjunction with the scheduled countywide revaluation and triennial updates.
Soil values are calculated by the State of Ohio, Department of Taxation, by capitalizing the
typical net income from agricultural products. Factors involved in this process include
yield information, cropping patterns, crop prices, non-land production costs, and
capitalization rates.
Affect on Home Sites:
The State of Ohio, Department of Taxation requires that all inhabitable dwellings have a
minimum home site of one acre. If more than one acre is used as a home site, all such
acreage will be valued at full market value and will receive no reduction in value.
Geographic Information Systems (GIS):
The technology provided through the use of our GIS and aerial photography has assisted our
staff in identifying differing land uses, including home sites greater than one acre. The
use of this technology may affect both home site valuations and Current Agricultural Use
Values.
For more real estate tax information, please visit the Auditor’s Real Estate Information
System (AREIS) online at www.co.lucas.oh.us, or contact our office at (419) 213-4873.
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AREA CONTACTS:
OFFICE OF LUCAS COUNTY AUDITOR
Tax Admnistration Department
(419) 213-4442
OHIO DEPARTMENT OF TAXATION
Dale Schuler
Administrative Assistant
Tax Equalization Division
P. O. Box 530
Columbus, Ohio 43216-0530
LUCAS COUNTY SOIL & WATER
CONSERVATION SERVICE
(419) 893-3131
AGRICULTURAL STABILIZATION
CONSERVATION SERVICE (ASCS)
Carolyn Obar
(419) 335-6061
OHIO FARM BUREAU
Tracee Swank
Organization Director
(419) 833-8015
(800) 333-8015
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