FAQs • Logan County, OH • CivicEngage

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Current Agricultural Use Value (CAUV)

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1. Are all farms in Ohio used exclusively for agricultural purposes eligible to be taxed on their current agricultural use value?: Yes, if containing 10 acres or more. Those under 10 acres can qualify if the land has produced a gross income for the past 3 years of at least $2,500 each year or should reasonably be expected to produce that much during the current year.

2. Will all farms be automatically reappraised on a CAUV basis?: No. Applications must be made each year at the Logan County Auditor's office, which is located at:
100 S. Madriver St.
Bellefontaine, OH 43311

3. What does an owner have to do to be taxed on the Current Agricultural Use Value?: File an application with the County Auditor on or after the 1st Monday in January and on or before the 1st Monday in March and pay a 1-time application fee of $25. There is no renewal fee.

4. How often is real estate appraised for tax assessment purposes?: Reappraisals are done every 6 years and a review and adjustment is possible in the 3rd calendar year following the reappraisal.

5. Is tax value the same as appraised value?: No. In Ohio, tax value, or tax assessed value, is 35% of the appraised market value.

6. How were farms valued before this law was enacted?: On the basis of their appraised market value.

7. How does CAUV appraisal differ from fair market value?: The fair market value approach depends upon the comparison of sales of similarly situated farms and where the highest and best use sets value. The CAUV method depends upon capitalizing the expected net income from farming.

8. Will some farms have lower appraised values using the CAUV?: Yes. The fair market value reflects what a buyer is willing to pay regardless of the farm's agricultural production capability.

9. Are the terms "tracts", "lots" and "parcels" used interchangeably?: For the purpose of this act they are.

10. What are the liabilities if incorrect information is given?: If you knowingly give false information on an application, you are guilty of a misdemeanor of the 1st degree.

11. What causes one to become subject to recoupment?: Failure to reapply for CAUV tax appraisal or if a change in use occurs so that the land is not devoted exclusively to agricultural purposes.