An Ohio farmer applies for CAUV on 300 acres of active farmland. The County Auditor denies the application, stating the land does not meet the minimum acreage requirement. Which statement about CAUV eligibility is correct?
Correct Answer
B) CAUV requires that the land generate a minimum gross income of $2,500 from agricultural activities or be enrolled in a federal land conservation program
Under ORC §5713.30, land qualifies for CAUV if it is devoted exclusively to agricultural use and meets one of several criteria, including producing a minimum gross annual income (typically $2,500 or more for parcels 10+ acres) from farming or being enrolled in a qualifying federal land conservation program. There is no minimum acreage threshold of 500 acres.
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In Ohio, property taxes fund various local services. Which of the following receives the LARGEST share of property tax revenue in most Ohio communities?
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