CAUV

CURRENT AGRICULTURAL USE VALUE

  • Allows the county auditor to value farmland at its crop production value rather than its highest and best use value.
  • Protects the farmer from paying unnecessarily high property taxes for farmland.
  • Encourages farmers to keep farming and producing food which benefits us all.

  1. Any tract of agricultural land of 10 acres or more which has been devoted exclusively to agricultural commercial use for the last three years is eligible.
  2. A smaller tract may be included if the tract produced an average gross income of $2,500 or more from sales of agricultural commercial products during the previous three years.
  3. Multiple parcels may be combined in order to meet eligibility as long as the deeds are titled in precisely the same names(s).
  4. Applicants must pay a one-time $25.00 enrollment fee, then renew without cost annually before the first Monday in March.