THE DEADLINE TO FILE FORM DTE1 “COMPLAINT AGAINST THE VALUATION OF REAL PROPERTY” IS MARCH 31.
Current Agricultural Use Value (CAUV)
Find out if you qualify for the Current Agricultural Use Value (CAUV) program:
The Current Agricultural Use Value (CAUV) program allows farmland devoted exclusively to commercial agriculture to be valued based on the agricultural use of the land rather than its “highest and best” potential use, resulting in a substantially lower tax bill for working farmers. Any Ohio property owner currently engaged in commercial agriculture may qualify for the program. An initial application may be filed with the Pike County Auditor’s Office between the first of January and prior to the first Monday in March of the tax year seeking CAUV valuation. Annual field inspections are performed to determine continuing qualification of each parcel in the county currently enrolled in the CAUV program. (ORC 5713.30-5713.99)
Any Ohio property owner may file an initial application (DTE109) accompanied by a $25 filing fee between the first of January and prior to the first Monday in March to enroll in the CAUV program. The land must be devoted to a commercial agricultural use during the three years prior to filing an initial application.
- Initial Application for the Valuation of Land at it’s Current Agricultural Use PDF Fill-In PDF
- Current Agricultural Use Valuation Renewal Application PDF Fill-In PDF