CAUV Forestry Requirements
1. Noncommercial woodland is eligible for CAUV provided that it is contiguous to at least 10 acres of CAUV Cropland/Pasture area
2. Mixed use parcels with a combination of woodland and Cropland/Pasture
- Wooded area of more than 5 acres will require a Woodland Management Plan to be qualified as Commercial Timber. If the total farming unit is less than 10 acres, proof of income will also be required.
- Wooded area of less than 5 acres does not qualify for CAUV
3. Commercial Timber as the only agricultural use must be at least 10 acres to qualify and requires a Woodland Management Plan. Proof of income is not required.
For land to qualify for Current Agricultural Use Valuation (CAUV) it must:
- Be devoted exclusively to agricultural use for the three calendar years prior to the year-end of filing the application
- Property must not total less than Ten Acres
- It must be devoted exclusively to agricultural use for the three calendar years prior to the year-end of filing the application
- If less than Ten Acres it must produce an Average Yearly Gross Income of at least twenty-five hundred dollars ($2,500), or evidence of anticipated income of that amount,
- It must be devoted to, and qualified for, payments (or other compensation) under a land retirement or conservation program under an agreement with a federal government agency.
- For more information please review our CAUV Guidelines.
Land converted from agricultural use is subject to a recoupment charge equal to the amount of the tax savings on the converted land during the three years immediately preceding the year in which the conversion occurs.
CAUV Renewal Applications are Due by the First Monday in March of each year.
All CAUV forms can be found HERE.
For more details please refer to the 5713.30 of the Ohio Revised Code or if you have questions regarding the CAUV Program please call the Lake County Auditor’s Office at (440) 350-5845 or email: [email protected].