|
What
is the Current Agricultural Use Value Law?
The law is an outgrowth of the Constitutional Amendment passed by
the voters of the State of Ohio designed to save our open spaces
and to protect producers from paying exceptionally high property
taxes for agricultural land.
What
are the Eligiblity Requirements?
Any
tract of agricultural land of 10 acres or more which has been devoted
exclusively to commercial agricultural use for the last three years
is eligible
A
smaller tract may be included in the program if the tract either
(a) produced an average gross income of $2,500 or more, from the
sales of agricultural products during the previous three years or
(b) if the expected gross income meets or exceeds $2,500.
WHAT IS AGRICULTURAL
USE?
Agricultural
use includes commercial production in: animal or
poultry husbandry, aquaculture, apiculture, field crops, tobacco,
fruits, vegetables, nursery stock, ornamental trees, sod, or flowers.
In
the case of trees, the land it is on must be contiguous to a parcel
of land with the same ownership and the contiguous parcel must be
devoted exclusively to agricultural use.
Where
should I file my application?
Applications are to be filed at the County Auditor's Office. We
have personnel trained to assist you in completing your C.A.U.V.
application.
Is
there a Filing Fee?
Yes. The State Legislature has set a $25.00 initial filing fee per
application. The fee stays in the County Real Estate
Assessment Fund for use in financing the program. The annual renewal
is free.
What
is the filing period?
You
may fil eany time after the first Monday in January and prior to
the first Monday in March of any year.
FOR WHAT LENGTH OF
TIME IS THE APPLICATION EFFECTIVE?
The.C.A.U.V. application must be renewed each year. Renewing your
application only requires completing and returning a C.A.U.V. renewal
application to the Auditor’s Office each year.
What
happens if I don't re-file my C.A.U.V.
application each year?
If
you do not re-file your application for a Current Agricultural Use
Valuation, then the Law requires the Auditor to value the property
at its market price AND to recoup
the tax savings for the past three years.
However,
in some special circumstances, the land may lie idle for one year
before being subject to recoupment.
What
happens when the land is no longer used for agriculture?
As
noted in Section 5713.34 of the Ohio Revised Code:
"Upon
the conversion of all or any portion of a tract, lot, or parcel
of land devoted exclusively to agricultural use, a portion of the
tax savings upon such converted land shall be recouped as provided
for by section 36, Article II, Ohio Constitution by levying
a charge on such land in an amount equal to the amount of the tax
savings on the converted land during the three tax years immediately
preceding the year in which the conversion occurs. The charge
shall constitute a lien of the state upon such converted lands as
of the first day of January of the tax year inwhich the charge is
levied and shall constitute until discharged by law."
|
