Hosted/CAUV_Parcels (FeatureServer)

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CAUV Designations (1)

Description: <DIV STYLE="text-align:Left;font-size:12pt"><DIV><DIV>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 devoted exclusively to agricultural use can apply to be taxed based on the current agricultural use instead of the market value. Through this method, agricultural land owners with parcels enrolled in the CAUV program usually receive a lower tax bill.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. Home sites and outbuildings not used for agricultural use are still valued at fair market value.For property tax purposes, farmland devoted exclusively to commercial agriculture may be valued according to its current use rather than at its "highest and best" potential use. This provision of Ohio law is known as the Current Agricultural Use Value (CAUV) program. By permitting values to be set well below true market values, the CAUV normally results in a substantially lower tax bill for working farmers.Land is devoted to agricultural production when it is used for commercial apiculture, animal husbandry, poultry husbandry; the production for commercial purposes of field crops, tobacco, fruits, vegetables, timber, nursery stock, ornamental shrubs and trees, flowers or sod; or any combination of such husbandry or production. CAUV qualifying land must be at least 10 acres, or generate an average gross income of at least $2,500The CAUV parcel use type segmentation presented here are as follows:<UL STYLE="margin:0 0 0 0;padding:0 0 0 0;"><LI>Conservation: must be to abate or prevent soil erosion. Can be a waterway, field border, filter strip, farm pond, or wetland. Up to 25% of the agricultural land may be used for Conservation practice. </LI><LI>Green House: operations growing nursery stock, flowers, fruits, vegetables, etc. and meeting income requirements. </LI><LI>Homesite: minimum one acre excluded from CAUV valuation and taxed at market rate.</LI><LI>Orchard: land used for commercial fruit production</LI><LI>Pasture: portion of qualifying CAUV land devoted towards animal husbandry (grazing livestock), apiary, etc. </LI><LI>Pond: natural or artificial water dedicated to qualifying agricultural use. </LI><LI>Right of Way: portion of land given to right of way, and taxed at market rate. </LI><LI>Soil - Tillable: land devoted towards commercial production of field crops, apiculture, etc. </LI><LI>Undefined: used as a placeholder on qualifying CAUV parcels</LI><LI>Waste: unusable portion of qualifying CAUV parcel, typically a non-conservation practice ditch; taxed at market rate. </LI><LI>Woods: either Commercial Timber or woodland receiving CAUV if parcel is devoted towards other qualifying use. </LI><LI>Primary Commercial: Commercially classed parcels engaging in Agricultural practices, at least two acres; if more than two acres are qualifying as Primary, if more than 1 acre qualifies as Primary, then each additional section must contain a primary structure and allocated at five times the qualifying structures' ground floor area, and must be essential to the primary commercial operation of the property.</LI><LI>Primary Industrial: Industrial classed land receiving CAUV devoted solely towards commercial agricultural use shall consist of at least 1 acre of land; if more than 1 acre qualifies as Primary, then each additional section must contain a primary structure and allocated at five times the qualifying structures' ground floor area, and must be essential to the primary commercial operation of the property. </LI><LI>Secondary/Excess (Commercial & Industrial): consists of 1-2 acres of vacant or minimally improved land, accessible from road having at least 50ft of frontage separate from Primary site. Not needed to support Primary site, and may be sold separately and valued separately.</LI><LI>Residual (Commercial & Industrial): can consist of additional acres not qualifying as Primary and not located in or otherwise qualified as Secondary, nor ROW acres. May have some frontage, but is otherwise land-locked. Residual land is still useful and contributes a nominal value to Primary and/or Secondary sites and would be a detriment to the subject property if this land was split off or otherwise not considered a part of the economic unit. </LI><LI>Surplus (Commercial & Industrial): can consist of additional acres not qualifying as Primary Land and not located in or otherwise qualified as Secondary acres, nor is it Residual or ROW acres. Surplus land is not currently needed to support the existing improvement but cannot reasonably split /separated from the economic unit and sold off. Surplus land does not have an independent highest and best use and may or may not contribute value to the improved parcel. </LI></UL></DIV></DIV></DIV>

Service Item Id: 779567dc2bdb460c8466a94805a35050

Copyright Text: Lucas County Auditor, GIS Department

Spatial Reference: 102722 (3734) LatestVCSWkid(0)

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