Ohio's Current Agricultural Use Program: Eligibility, Recoupment, and Current Issues

This paper examines several issues related to Ohio's Current Agricultural Use Value (CAUV) Program.Based on data from 2002-10, an average of $6.6 million was collected in recoupment payments per year, because the land was no longer eligible for the benefits of lower real estate taxation.The year with the maximum recoupment payments was 2005.Data from Ohio Department of Taxation appear to be incomplete and to underestimate the actual payments.Other issues related to CAUV eligibility were introduced to update readers and policy makers.