CAUV changes announced for 2026

Permanent pastureland in Ohio will receive a lower Current Agricultural Use Value (CAUV) beginning with the 2026 reappraisal cycle following an update announced by the Ohio Department of Taxation.

Under the change, qualifying permanent pastureland will be valued at the minimum woodland CAUV value of $230 per acre. The adjustment recognizes that pastureland used for livestock grazing and not included in crop rotations carries different production characteristics and conversion costs than cropland.

The revised valuation will be implemented as counties enter their scheduled reappraisal cycle. In 2026, the change will apply to qualifying land in the 41 counties undergoing reappraisal.

The Ohio Department of Taxation’s 2026 CAUV update also shows values trending downward in those 41 counties. On average, values are approximately 5% lower than during the previous reappraisal cycle, driven largely by higher input costs included in the CAUV formula.

CAUV values represent only one component of a landowner’s property tax bill.… Continue reading