CAUV changes announced for 2026

Permanent pastureland in Ohio will receive a lower Current Agricultural Use Value (CAUV) beginning with the 2026 reappraisal cycle following an update announced by the Ohio Department of Taxation.

Under the change, qualifying permanent pastureland will be valued at the minimum woodland CAUV value of $230 per acre. The adjustment recognizes that pastureland used for livestock grazing and not included in crop rotations carries different production characteristics and conversion costs than cropland.

The revised valuation will be implemented as counties enter their scheduled reappraisal cycle. In 2026, the change will apply to qualifying land in the 41 counties undergoing reappraisal.

The Ohio Department of Taxation’s 2026 CAUV update also shows values trending downward in those 41 counties. On average, values are approximately 5% lower than during the previous reappraisal cycle, driven largely by higher input costs included in the CAUV formula.

CAUV values represent only one component of a landowner’s property tax bill. Local millage rates, tax reduction factors, credits, and recent property tax reforms approved by the Ohio General Assembly will also influence 2027 tax bills.

The Ohio Farm Bureau Federation welcomed both the permanent pastureland adjustment and the decline in CAUV values for reappraisal counties.

“This is an important step toward ensuring the CAUV program more accurately reflects modern realities of farming and grazing in Ohio. We’re pleased to see years of our member-driven advocacy get this across the finish line, supporting our livestock farmers while maintaining the integrity of a program that keeps much of our farmland in production,” said Jack Irvin, vice president of public policy for Ohio Farm Bureau.

According to Ohio Farm Bureau, the permanent pastureland change follows years of advocacy by members and staff seeking a valuation method that better reflects the differences between grazing land and cropland.