2026 CAUV changes aim for more accurate values

Ohio farmers in counties undergoing property reappraisal in 2026 will see some encouraging news when it comes to Current Agricultural Use Value (CAUV). Updated values show a slight decline in many cases, reflecting the realities of today’s farm economy. Another significant change will affect how permanent pasture is valued, a move expected to benefit many livestock producers.

Those updates are the latest in Ohio’s ongoing effort to ensure farmland enrolled in CAUV is valued based on its agricultural productivity rather than its development potential.

Leah Curtis, associate general counsel for Ohio Farm Bureau, said it’s important for landowners to remember that CAUV values are updated every three years in conjunction with county reappraisals.

“These updates are significant because we’re seeing slight declines, holding steady to some extent with cash values, and that’s because we’re connected to the farm economy,” Curtis said. “As we’ve seen input costs particularly increase, that is really driving what we’re seeing with our CAUV values.”

One of the most notable updates for 2026 involves permanent pasture. Curtis said the organization’s primary objective has always been making sure CAUV values accurately reflect how farmland is used.

“We have continued to advocate for that,” Curtis said. “Essentially now, we’re going to value it similar to how we do woodland. We’re going to take that cropland value and have deductions made, because permanent pasture land can’t just be used for cropland. You’re going to have to make investments in it and do a lot of work to get it to a cropland state, and we want to recognize that in its value.”

The change should provide meaningful tax relief for many livestock producers with higher-quality pasture.

“I think it’s going to have a big impact for livestock producers who do have permanent pasture, particularly in areas that maybe have better soil types,” Curtis said. “They’re going to see a much lower value, and that’s going to recognize that difference between cropland versus livestock production.”

Although the 2026 updates represent positive progress, Curtis said Ohio Farm Bureau will continue working to improve the CAUV program.

“As we have opportunities to have better data or more up-to-date data, we want to make sure we’re always reviewing the calculation to make sure it’s the best that it can be,” she said.

She added that the organization is also working with lawmakers on pending legislation aimed at making enrollment and qualification for CAUV more consistent statewide.

“We’ll be continuing to work with the Legislature on that to try to make sure that, regardless of what county you’re in, we can make things as consistent across the state as we can,” Curtis said.