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CAUV

Now you can file your CAUV renewal (DTE109A) forms using our NEW SmartFile Paperless web-based filing system!

CAUV Forestry Requirements

1. Noncommercial woodland is eligible for CAUV provided that it is contiguous to at least 10 acres of CAUV Cropland/Pasture area

2. Mixed use parcels with a combination of woodland and Cropland/Pasture

  • Wooded area of more than 5 acres will require a Woodland Management Plan to be qualified as Commercial Timber. If the total farming unit is less than 10 acres, proof of income will also be required. 
  • Wooded area of less than 5 acres does not qualify for CAUV

3. Commercial Timber as the only agricultural use must be at least 10 acres to qualify and requires a Woodland Management Plan.

CAUV Eligibility Requirements

  • Must have ownership of the land as of January 1st of the year of application.
  • The land must have been in commercial agricultural production for three years prior to the application. (If you owned the land as of January 1st of the current year, the previous owner must have been farming. The land qualifies for the program, not the owner.).
  • Qualifying land is exclusively devoted to the commercial production of: field crops, tobacco, fruit, vegetables, apiculture, aquaculture, nursery stock, timber, ornamental trees, sod, flowers, or animal or poultry husbandry.
  • If the land owner has less than 10 acres in production, the owner must demonstrate an average gross income of $2500 or more from agricultural activity during each of the previous three years, or have an anticipated gross income of $2500 from agricultural activity during the year of application.

For more information please review our CAUV Guidelines.

Land converted from agricultural use is subject to a recoupment charge equal to the amount of the tax savings on the converted land during the three years immediately preceding the year in which the conversion occurs.

CAUV Renewal Applications are Due by the First Monday in March of each year.

All CAUV forms can be found HERE.

For more details please refer to the 5713.30 of the Ohio Revised Code or if you have questions regarding the CAUV Program please call the Lake County Auditor’s Office at (440) 350-5845 or email: [email protected].