CAUV (Current Agricultural Use Valuation)

When to apply:
After the first Monday in January, but before the first Monday in March

Cost to apply:
$25.00

Renewal:
Required annually (no cost)

Frequently Asked Questions:

What is required to be eligible for the CAUV reduction?

Any tract of agricultural land 10 acres or more. The land must be devoted to agricultural use exclusively.

How much will it reduce my taxes?

The actual reductions are dependent on the current agricultural use value (CAUV) which is placed upon the land. Major factors affecting the value are soil type, soil region and land capability class. These values are set by the State and vary according to soil type. The resulting CAUV value replaces the appraised market value. The CAUV values are readjusted on a three-year cycle by the State Tax Commissioner to account for changing agricultural production costs and commodity.

How much does it cost to apply?

There is a $25.00 initial fee. No charge for annual renewals.

When do I apply?

Any time after the first Monday in January and prior to the first Monday in March

Where do I apply?

Apply at the Morgan County Auditor’s Office.
Applications are available at the office, by calling (740) 962-4475 or by downloading the below form.

Do I have to reapply each year?

Yes. The owner must file a renewal application each year to continue the reduction. A blank renewal application will be mailed from the auditor’s office in January each year.

What happens if I don’t reapply?

You will be removed from CAUV and will no longer receive the tax reduction

Forms:
Initial CAUV Application