Matthew Oestreich, Wood County auditor, has announced the 2019 Current Agricultural Use Value renewal
forms have been mailed to property owners enrolled in the program. Eligible property owners, who are not
currently enrolled, may also apply.
In accordance with Ohio law, CAUV applications are to be filed with the suditor’s office by March 4.
Eligible property owners must reapply each year with no renewal fee.
There is a $25 initial filing fee for new applications. If renewal forms are not returned by March 4, the
auditor must value the property at its market value and recoup the tax savings for the past three years.

CAUV authorizes the auditor to assess farmland at its crop production value rather than market value. It
protects and preserves farming operations by gearing the tax base to the production of the land rather
than its potential for development. Ohio voters approved a constitutional amendment which created the
program and since 1974 most of the state’s agricultural land has been taxed at this value.
CAUV soil values are set by the Ohio Department of Taxation and are adjusted every three years. New
values were issued for all parcels in the CAUV program in Wood County for the 2017 tax year which was
payable in 2018.
With the passage of the 2017 Budget Bill, the Ohio Legislature made a significant change to how land used
exclusively for “conservation practices” is valued under the CAUV program. Land enrolled in the CAUV
program that is used for “conservation practices” will be valued at the lowest value in the soil value
table, which is $230 per acre.
“Wood County has 9,617 individual real estate parcels on ag use,” Oestreich said. “A total of 317,960
acres in this program brought a tax savings to agricultural landowners last year of over $12 million.”

For more information call 419-354-9174.