Form Dte 109 - Initial Application For The Valuation Of Land At Its Current Agricultural Use Page 2
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1
2DTE 109
Instructions for the Initial Application
Rev. 5/13
for Valuation of Land at Its Current Agricultural Use
General Information and Filing Requirements
practices are used to abate soil erosion required in the management
This application is to be used by the landowner to fi le for the Current
of the farm and include grass waterways, terraces, fi lter strips, fi eld
Agricultural Use Value (CAUV) program pursuant to Ohio Revised
borders, windbreaks, riparian buffers, wetlands, ponds and cover
Code section 5713.31. Under this program, the taxes on qualifi ed
crops for that purpose.
land are based on the agricultural use of land instead of its develop-
Qualifying Acreage
ment potential. Only “land devoted exclusively to agricultural use”
Qualifying acreage is the number of acres that meet the defi nition of
may qualify. If the property fails to meet the qualifi cations at any
agricultural use. To qualify for CAUV, land at least ten acres in size
time or the owner withdraws from the program, a penalty will
must have been devoted exclusively to commercial agricultural use
be charged equal to the tax savings over the prior three years.
during the three years prior to the year in which the CAUV applica-
The owner includes, but is not limited to, any person owning a fee
tion is fi led. With certain exceptions, land less than ten acres must
simple, fee tail, life estate interest or a buyer on a land installment
meet the same requirements and have earned a minimum average
contract. A separate application must be fi led for each farm, which
yearly gross income of $2,500 from the sale of products raised on
includes all portions of land that are worked as a single unit within the
the land during the three years prior to the fi ling of the application.
same county. Although the tracts, lots or parcels that comprise a farm
If actual income fi gures are unavailable for the three-year waiting
do not need to be adjacent, they must have identical ownership.
period, evidence of anticipated qualifying income may be submitted.
Time and Place of Filing Application
Other qualifying acreage includes land receiving compensation
The initial application for the current tax year must be fi led with the
for certain land retirement or conservation programs under an
county auditor’s offi ce after the fi rst Monday in January and before
agreement with the federal government. Currently, these programs
the fi rst Monday in March. “Filed” means received by the auditor’s
meet this designation: the Conservation Reserve Program (CRP),
offi ce, not postmarked by the due date. The only exception to this
Grasslands Reserve Program (GRP) and Conservation Reserve
deadline occurs during a reappraisal or update year. If the market
Enhancement Program (CREP).
value of the land increases during the revaluation and the auditor
Noncommercial Woodland
has not advertised the completion of the revaluation or notifi ed
Qualifying acreage includes the growth of timber for a noncom-
the owner of the increase prior to the fi rst Monday in March of the
mercial purpose if the woodland is part of a farm with more than
revaluation year, the application may be fi led anytime before the
ten qualifying acres. The woodlands must be adjacent to or part of
fi rst Monday in March of the following year.
a qualifying parcel.
If there is a transfer of CAUV acreage during the year, the acreage
continues in the program if it meets the use test and either the new
Mixed Use Parcels
owner fi les an initial application or the previous owner has fi led a
Some applicants may own mixed-use parcels where only a portion of
renewal application meeting the fi ling deadlines.
the land is qualifi ed for the program. These parcels may be enrolled
in the program if the areas are independently qualifi ed under the
Eligibility Requirements for Land Devoted Exclusively to
CAUV guidelines and are appropriately identifi ed to the auditor.
Agricultural Use
Instructions for Applicant
Current Agricultural Use
Lines 1 and 2
Show the name and address of the property’s
Ohio Revised Code section 5713.30(A) contains the statutory
legal owner.
defi nition of land devoted exclusively to agricultural use. Qualifi ed
land devoted exclusively to agricultural use means land used for
Line 3
List the parcel number(s) as shown on the most
commercial agricultural activity, which is limited to the following
recent tax statements. Show the total number of
activities: commercial animal or poultry husbandry, algaculture,
acres. Use an attached sheet if necessary to list
aquaculture, apiculture, the commercial production of timber,
all parcels included in the farm.
fi eld crops, tobacco, fruits, vegetables, nursery stock, ornamental
Line 4
If the farmed acreage used exclusively for com-
trees, sod or fl owers and certain timber not grown for commercial
mercial agriculture production is less than 10 (ten)
purposes. Qualifi ed land includes land devoted to biodiesel produc-
acres, provide the number of bushels or tons per
tion, biomass energy production, electric or heat energy production,
acre by crop, the price per bushel or ton and the
and biologically derived methane gas production if the land on
gross income for the last three years. Specify
which the production facility is located is contiguous to or part of a
other units of measure as needed. If more than
parcel of land under common ownership that is otherwise devoted
10 (ten) acres are farmed, you may skip this line.
exclusively to agricultural use, provided that at least 50% of the
feedstock used in the production was derived from parcels of land
Line 5
List the acreage in each crop or land use for the
under common ownership or leasehold. Agricultural use excludes
past three years. If the type of crop, livestock or
processing facilities and plants such as grain elevators, slaughter-
livestock product is not listed, specify the type
ing plants and wineries.
under “Other crops” or “Other use.” If enrolled in
a land retirement or conservation program, attach
Land devoted to agricultural use includes parcels or portions of
a copy of the contract and a map showing the
parcels that are used for conservation practices if it comprises
boundaries.
25% or less of the total land qualifying for CAUV. Conservation
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