JENNIFER J. WIDMER
Ottawa County Auditor | Ottawa County, Ohio
There are two tax reduction programs available for properties that are actively engaging in agriculture. This program is designed for farmland that is producing and profitting from agricultural activity. These program are CAUV, the Current Agricultural Use Valuation program, and Agricultural District.
Farms are not automatically enrolled in either program. Acceptance into these programs requires and application and ongoing annual renewal.
For more information on either program contact Lena Haar at lhaar@co.ottawa.oh.us or (419) 734-6871
Current Agricultural Use Valuation (CAUV) program provides a substantial reduction in the valuation of land that is exclusively dedicated to agricultural production. Applicable acreage is valued based on the soil and land use instead of the market rate. Specific Qualifications are below.
File an initial application with the County and pay a one-time application fee of $25. Once the application has been accepted the owner needs to fill out and submit the renewal application annually. There is no annual renewal fee. Properties will be reviewed internally by the Ottawa County Auditor's office staff for compliance.
Creating an Agricultural District for your farmland property deferres water and sewer assessments as long as the land continues to be farmed. Other benefits and specific qualifications below.
There is no cost or fee for filing the application. If approved, the Agricultural District will be in effect for five (5) years from the date of application.
Acreage Parcels that contain 10 acres or more exclusive of any homesite that are used exclusively for agricultural purposes are eligible.
Those under 10 acres can qualify if the land has produced agricultural income for the past three years of at least $2,500 each year or should reasonably be expected to produce that much during the current year. Evidence of annual gross income may be satisfied by attaching to the application form reciepts from farm sales, tax return showing farm related income, a short statement stating the number of animals by species and anticipated market value, number of acres of crops to be grown, their expected yield and price per bushel or similar specific information.
What qualifies as land "devoted exclusively to agricultural use"? Land is devoted to agricultural production when it is used for commercial apiculture, animal husbandry, poultry husbandry; the production for commercial purposes of field crops, tobacco, fruits, vegetables, timber, nursery stock, ornamental shrubs and trees, flowers or sod; or any combination of such husbandry or production.
Conservation The land for which the application is made must have been used exclusively for agricultural production or devoted to and qualified for payments or other compensation under a land retirement or conservation program under an agreement with a federal agency or the State of Ohio for the three consecutive calendar years prior to the year in which application is made. Evidence must be shown on the application.
Properties already enrolled in CAUV can submit their conservation contracts for an additional reduction.
It it the responsibility of the owner to submit a copy of the contract and corresponding maps.
The State of Ohio sets the rate per acre of soil, not the County Auditor. The soil characteristics are classified by the USDA and the rates for those soils are calculated by the Ohio Department of Taxation. The rates are updated every 3 years corresponding the county reappraisal cycle. Soil rates were last updated for tax year 2024 along with the countywide revaluation for market values.
Soils are available as a layer on our mapping application on this website. For questions regarding a copy of the map of your property's soils, please contact Rebecca Markajani, GIS Coordinator, at 419-734-6761 or rmarkajani@co.ottawa.oh.us.
Soil Rate Resources
For more resources and information on the program visit the Department of Taxation's website at https://tax.ohio.gov/government/real-state/cauv
The land must be devoted exclusively to agriculture or to an improved federal government land retirement or conservation program.
The land must be composed of tracts, lots or parcels that total not less than ten (10) acres or, if less than ten acres, have an average annual gross income of $2,500 from agricultural production during the previous three years, or can provide evidence that this level of income will be achieved at the time of application.
If the land is located within the boundaries of a municipal corporation, an additional application must be made to the city or village.
There is no cost or fee for filing the application. If approved, the Agricultural District will be in effect for five (5) years from the date of application. Deffered charges will be placed on the tax bill if the owner fails to reapply after the five (5) year term has ended.
Deferment of any new assessments for such improvements as water or sewer systems as long as the land continues to be farmed.
Legal protection for any generally accepted agricultural practice in the event of a nuisance lawsuit filed against the farming operation.
Limited protection against the use of eminent domain power of government. (A governmental entity may only appropriate 10% or 10 acres of land within an Agricultural District.)
Protects farm market operators from certain zoning regulations and requires the power siting commission to consider the impact of new power facilities on land in an Agricultural District.
In order to determine how much you will owe by leaving the program contact the Ottawa County Sanitary Engineering Department at (419) 734- 6725 and have your parcelID for the clerk.
Properties that are no longer being farmed or that are sold and will no longer be farmed by the new owner will be liable for the entire deferred amount.