How does CAUV appraisal differ from fair market value?
The fair market value approach calculates the property tax based on its highest and best potential use. In contrast, the CAUV method calculates the property tax based on the agricultural use of the land. Thus, the CAUV program was enacted as a tax incentive program.

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1. What are some of the big advantages of the CAUV program?
2. What are some of the disadvantages of the CAUV program?
3. Are all farms in Ohio used exclusively for agricultural purposes eligible to be taxed on their current agricultural use value?
4. Will all farms currently enrolled in the program be automatically renewed each year?
5. What does an owner have to do to be taxed on CAUV?
6. Do you have to own a farm for three (3) years before you can apply for CAUV?
7. What qualifies as land devoted exclusively to agricultural use?
8. How often is real estate appraised for tax assessment purposes?
9. How does CAUV appraisal differ from fair market value?
10. Will some farms have lower appraised values using the CAUV?
11. What are the liabilities if incorrect information is given on a CAUV application (initial or renewal)?
12. What happens if the land is converted into a non-qualifying use?