Form 109 - Initial Application for the Valuation of Land at Its Current Agricultural Use DTE 109
Form 109A - Current Agricultural Use Valuation Renewal Application DTE 109A
Tuesday, January 3, 2023, is the first day to file initial applications and renewal applications. The initial application has a one time fee of $25. Make check payable to Brigid Kelly, Hamilton County Auditor and return to 138 East Court Street, Room 304, Cincinnati, Ohio 45202.
Friday, January 6, 2023, is the last day for the Auditor to mail renewal applications to each current owner whose land qualified for CAUV the previous year.
All initial applications for CAUV must be filed prior to Monday, March 6, 2023.
On Tuesday, March 7, 2023, the Auditor determines whether all renewal applications (for land already on the CAUV program) have been filed. If not, the Auditor notifies, by certified mail or by email and regular mail, those current owners who failed to file the renewal application by the deadline.
All renewal applications for land already on the CAUV program must be filed prior to Monday, April 3, 2023.
Monday, August 7, 2023, is the last day for the Auditor to view land upon which applications have been filed to determine whether it is devoted exclusively to agricultural use.
Monday, September 11, 2023, is the last day for the Auditor to notify by certified mail each owner of land whose CAUV application was denied, citing reasons for the denial.
QUESTIONS & ANSWERS
Q. Are all farms
in Ohio used exclusively for agricultural purposes eligible to be taxed on
their current agricultural use value?
A. It is important to note that CAUV is a commercial agricultural use program, not an agricultural use program. All crops, animals, etc. on this program must be used for a commercial purpose. They must be grown and sold with the intent of profit. We request gross income information from ALL applicants.
Q. Will all farms be automatically reappraised on a CAUV basis?
A. No. Applications must be made each year at the Hamilton County Auditor's office.
Q. What does an owner have to do to be taxed
on the Current Agricultural Use Value?
A. File an application with the County Auditor on or after January 3, 2023, and on or before March 6, 2023, and pay a one time application fee of $25. There is no renewal fee.
Q. What qualifies as land devoted exclusively to agricultural use?
A. The qualifications are as follows:
Q. Do you have to own a
farm for three years before you can apply?
A. No. The farm has to qualify, not the owner.
Q. Should every owner of 10 acres
or more apply for the CAUV Program?
A. No. Only if you believe that assessments on the Current Agricultural Use Value basis will result in lower taxes than assessment on the appraised market value approach.
Q. How often is real estate appraised for tax assessment purposes?
A. Reappraisals are done every six years and a review and adjustment is possible in the third calendar year following the reappraisal.
Q. Is tax value the same as appraised value?
A. No. In Ohio, tax value, or tax assessed value, is 35% of the appraised market value.
Q. How were farms valued before this
law was enacted?
A. On the basis of their appraised market value.
Q. How does woodland qualify for the CAUV program or for the Ohio Department of Natural Resources program?
A. Woodland is not eligible for tax savings under both programs. An owner must choose one or the other. Woodland must be 10 acres or more to qualify for either program. For the CAUV program, you must submit a land management plan to the Hamilton County Auditor's office.
Below is the contact information for the Ohio Department of Natural Resources:
Q. What are the liabilities if incorrect information is given?
A. If you knowingly give false information on an application, you are guilty of a misdemeanor of the first degree.
happens if the land is converted into a non-qualifying use?
A. The owner is required to pay back the tax difference. Recoupment, for a maximum of three years, is taxed under the CAUV method.
Q. What causes a property to become subject to recoupment?
A. Failure to reapply for the CAUV program or if a change in use occurs so that the land is not devoted exclusively to commercial agricultural purposes.
Q. Does a greenhouse qualify?
A. Yes. As long as it meets the CAUV income requirements.
Q. Does a garden store qualify?
Q. Does a farmland owner have to file each year to be eligible for the CAUV tax appraisal?
A. Yes. After Tuesday, January 3, 2023, and before Monday, March 6, 2023, you must reapply.
Q. Does aquaculture qualify?
A. Yes, the raising of plants or animals as fish or shellfish in or under the sea, lake or river or other body of water.
Q. Does apiculture qualify?
A. Yes. The raising and care of bees qualifies. The owner will receive a 1.0 acre credit for agricultural use per 3 bee hives.