Reps. Thomas, Peterson, introduce bill to improve Ohio’s CAUV Property Tax Savings Program

COLUMBUS – Representatives David Thomas (R-Jefferson) and Bob Peterson (R-Sabina) introduced a bill designed to improve Ohio’s Current Agricultural Use Value (CAUV) property tax savings program. The bill, which incorporates recommendations from the Ohio Farm Bureau, County Auditors, and farmers, aims to provide more clarity, transparency, and consistency for agricultural landowners across Ohio.
 
“This legislation brings long needed uniformity and clarity for our farmers and gives them the transparency they need for their property taxes,” said Representative Thomas.
 
Key provisions of the bill include:

No More Annual Renewal Forms: Farmers will no longer have to submit yearly CAUV renewal forms.

Fallow Year Flexibility: The bill codifies the practice of allowing a fallow year for suspected crop conversion, as well as during state-declared emergencies.

Clarifying Land Use: It affirms that incidental land uses, like barns and driveways, do not disqualify properties from CAUV. It also codifies the Ohio Supreme Court's Maralgate decision on non-commercial land use.

Wasteland & Residential Land Valuation: County Auditors would have discretion to value wasteland and residential land below CAUV values.

Multi-County Qualification: Farmers with property in adjoining counties can qualify their land under CAUV, simplifying the process for multi-county operations.

Improved Access & Transparency: Counties must offer online CAUV applications and notify recipients when values change. Property tax bills will show "CAUV Credit Savings."
 
“CAUV is one of the most important farmland preservation tools in Ohio law. This bill full of commonsense updates that will help Ohio agriculture to continue to be Ohio’s largest industry,” said Representative Peterson.
 
The bill now awaits a number and committee assignment.