The Current Agricultural Use Value (CAUV) is a real estate tax assessment program, which allows farmland owners the opportunity to have their land taxed according to their value in agricultural production, rather than full market value. The CAUV is a result of a referendum passed by Ohio voters in November of 1973.
The CAUV program is administered by the Ohio Department of Tax Equalization (DTE), which every three years recalculates the new rate for each county. The DTE takes the seven years of farmers yield interest rate, cropping patterns, crop prices, and non-farmer expenses then removes the high price year and low price