Carroll County Auditor

119 S. Lisbon St, Suite 203, Carrollton, OH 44615
Phone: 330-627-2250 • Fax: 330-627-0426

Agricultural Land

The Carroll County Auditor is responsible for administering the Current Agricultural Use Valuation (CAUV) program and the Agricultural District Program. Both programs provide tax relief to the owners of agricultural land and use similar eligibility criteria, but are two separate programs. The same agricultural land can qualify to be in either or both programs. However, applying for one program does not automatically enroll you in the other program. Separate applications must be filed for each program.

Current Agricultural Use Valuation (CAUV)

CAUV Program provides a tax relief on agricultural land by ensuring that qualified agricultural producing properties are appraised based on production capacity of the soil and not the land’s market value. Thus, value is dependent upon soil type, region, slope, and erosion factors of the land.

For solely woods or timber production please see the directory of Ohio Foresters that provide forestry assistance to land owners.

CAUV Eligibility Requirements CAUV Application Forms

Please visit the Ohio Department of Taxation website for more information.

Agricultural District

Farmland Preservation Act is designed to remove outside pressures that may cause farmland to be converted to non-agricultural uses. It allows landowners to voluntarily create an Agricultural District which is basically a tract, lot, or parcel of land that receives an identity of being devoted to agricultural use. Owners who place land in an Agricultural District receive a deferment on collection of any new water, sewer and electric assessments as long as the land is farmed.  In the event a nuisance lawsuit is made against the farming operation, there is legal protection for any generally accepted agricultural practice, as well as limited protection against the use of eminent domain powers of government. However, having an Agricultural District does not reduce real estate taxes, as in the CAUV program.

Along with the benefits of forming an Agricultural District, all farm operators profit from other aspects of the Farmland Preservation Act such as relaxed air pollution standards for agricultural production activities. Additionally there is protection from certain zoning regulations and the Ohio Power Siting Board is required to consider the impact of new power facilities on Agricultural Districts.

Agricultural District Application

Application for Placement of Farmland in an Agricultural District

Farmland Preservation Act - Ohio Revised Code, Chapter 929