Muskingum County Real Estate Search

CAUV (Current Agricultural Use Valuation)

The Purpose of CAUV

CAUV is intended to save open spaces and protect the farmer from paying higher taxes due to urban sprawl. Taxes for properties enrolled in the CAUV program are calculated based upon soil rates as opposed to market value.

Requirements to be Eligible for CAUV

There must be 10 acres or more of land that has been devoted exclusively to commercial agricultural use for the previous three years to be eligible for CAUV. A smaller tract may be eligible if the tract either produced an average gross income of $2,500 or more from sales of agricultural products during the previous three years or if the expected gross income meets or exceeds $2,500. Land may lay idle for one year before being subject to recoupment.

Agricultural Use

Agricultural use of land includes:
Animal or poultry husbandry
Aquaculture
Field crops
Tobacco
Fruits
Vegetables
Nursery stock
Ornamental Trees
Sod
Flowers
Non-commercial timber – must be adjacent to a parcel of land with the same ownership and devoted exclusively to agricultural use OR obtain a Woodland Management Plan

When and Where to Apply

All applications are to be filed with the Muskingum County Auditor’s Office between the first Monday in January and prior to the first Monday in March. Initial applications must be accompanied by a $25 fee.

Renewal Applications

Renewal applications must be filed annually. There is no cost for a renewal application.

Penalty

If a renewal application is not returned, a change in the parcel’s use occurs so that the land is no longer used exclusively for agricultural purposes, or an initial CAUV application is not filed upon the transfer of land, the property will be subject to recoupment and a recalculation of taxes. The recoupment will be equal to three years of tax savings.