Current Agricultural Use Valuation Renewal Application {DTE 109A}

DTE 109(A) - CURRENT AGRICULTURAL USE VALUATION RENEWAL APPLICATION. This application is to be used by the landowner to file for renewal of the Current Agricultural Use Value (CAUV) program pursuant to Ohio Revised Code section 5713.31. Under this program, the taxes on qualified land are based on the agricultural use of land instead of its development potential. Only “land devoted exclusively to agricultural use” may qualify. If the property fails to meet the qualifications at any time or the owner withdraws from the program, a penalty will be charged equal to the tax savings over the prior three years. The owner includes, but is not limited to, any person owning a fee simple, fee tail, life estate interest or a buyer on a land installment contract. A separate application must be filed for each farm, which includes all portions of land that are worked as a single unit within the same county. Although the tracts, lots or parcels that comprise a farm do not need to be adjacent, they must have identical ownership. The renewal application for the current tax year must be filed with the county auditor’s office after the first Monday in January and before the first Monday in March. “Filed” means received by the auditor’s office, not postmarked by the due date. 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 owner files an initial application or the previous owner has filed a renewal application meeting the filing deadlines. www.FormsWorkflow.com