About the CAUV Program
The CAUV program provides property tax relief by reducing the taxable value of qualifying land used for agricultural or timber purposes.
Eligibility Requirements
Eligible properties include:
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Farmland or timberland of 10 acres or more devoted exclusively to agricultural use, or
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Parcels under 10 acres that generate an average gross farm income of at least $2,500 per year from agricultural products over the past three years
Under the CAUV program, land is valued based on soil types and agricultural productivity, rather than its fair market value or “highest and best use.” Soil surveys are conducted to identify the soil types present on the property, and each soil type is assigned a value established by the State of Ohio.
Online Filing
The Clermont County Auditor’s Office is pleased to offer an online filing and renewal option for the Current Agricultural Use Valuation (CAUV) program. This convenient, user-friendly service allows property owners to submit new applications and renewals electronically, making the process faster and easier than ever.
Property owners may file a new CAUV application or renew an existing application online.
If you are new to electronic filing, select “New User – Create an Account” to begin. Once your account is created, it may be used for all future electronic filing needs with the Auditor’s Office.
If you experience any issues while filing online, please contact us at 513-732-7150. Our staff is happy to assist you and can walk you through the renewal process.
CAUV Forestry Guidelines
Noncommercial Woodland
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Eligible for CAUV only if bordering at least 10 acres of CAUV Cropland or Pasture under the same ownership
Mixed-Use Parcels (Woodland and Cropland/Pasture)
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Wooded areas greater than 5 acres require a Woodland Management Plan prepared by a certified forester to qualify as Commercial Timber
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If the total farming unit is less than 10 acres, proof of income is also required
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A list of certified foresters may be found at osafdirectory.com
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Wooded areas fewer than 5 acres do not qualify for CAUV
Commercial Timber Only
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Must consist of at least 10 acres
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Requires a Woodland Management Plan
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Proof of income is not required
Important Program Information
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CAUV does not reduce the taxable value of buildings or homesites
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If land enrolled in CAUV is converted to non-agricultural use, the property owner may be required to repay the tax savings from the previous three years (recoupment)
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Failure of a new owner to apply for CAUV or renew an existing CAUV application may also trigger the recoupment process
Application Period & Fee
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Application Period: First Monday in January through the First Monday in March
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Initial Filing Fee: $25.00
