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County name DTE 23 Rev. 4/05 Application for Real Property Tax Exemption and Remission Office Use Only County application number DTE application number Date received by county auditor Date received.

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Ten or more acres must be devoted exclusively to commercial agricultural use; or. If under ten acres are devoted exclusively to commercial agricultural use, the farm must produce an average yearly gross income of at least $2,500.

3. To qualify for CAUV, you must have a total of at least 10 acres of qualifying property, or, if less than 10 acres, a yearly income of $2,500 or more from sales of marketable products.

Ohio law provides that when land registered in CAUV no longer qualifies, the tax savings under CAUV must be recouped. The county auditor must levy a charge on the land in an amount equal to the amount of the tax savings during the three tax years immediately preceding the sale.

How to Claim Exempt Status. Farmers need to obtain either form STEC U (Sales and Use Tax Unit Exemption Certificate) or STEC B (Sales and Use Tax Blanket Exemption Certificate) at tax.ohio.gov/Forms.aspx.

In order for land to qualify as an agricultural asset, it must total at least 10 acres or produce an average annual income of at least $2,500 from farming. Equipment dealers and similar businesses that sell agricultural assets for profit are not eligible for the credit.

The CAUV program allows farmland devoted exclusively to commercial agriculture to be valued based on their value in agriculture, rather than the full market value, resulting in a substantially lower tax bill for the working farmer.

For property tax purposes, farmland devoted exclusively to commercial agriculture may be valued ing to its current use rather than at its "highest and best" potential use. This provision of Ohio law is known as the Current Agricultural Use Value (CAUV) program.

To challenge the classification (CAUV) of your property, complete a Complaint Against the Classification (CAUV) of Real Property (DTE 2) form and file with the auditor on or before March 31 of the following tax year.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232