An owner of land devoted exclusively to agricultural use may request that their land be valued on the basis of its agricultural use rather than its true market value by filing an application with the County Auditor and renewing that application each year. The registration period is after the first Monday of January and prior to the first Monday in March of any year that the valuation is asked. 

Land that is qualified for current agricultural use value (CAUV) is land totaling 10 acres or more and which during the three calendar years prior to application were devoted to:
  • Commercial animal or poultry husbandry
  • Commercial production of field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod, flowers, or timber
  • Qualified for payments or other compensation under a land retirement or conservation program under an agreement with an agency of the federal government
Land totaling less than 10 acres must produce an average yearly gross income of at least $2,500 from the above mentioned activities. 

Recoupment Charge

If land previously taxed under CAUV no longer meets the requirements of the program, a portion of the accumulated tax savings on the converted land must be recouped. This recoupage is the tax savings on the converted land from the three years immediately preceding the year of conversion. This charge is added to the taxes on that land.

How to Apply

Mail application and $25 fee to:

Butler County Auditor
Attn: CAUV
130 High Street, 3rd Floor
Hamilton, Ohio 45011
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CAUV/Agriculture Forms3 documents

  • Agricultural District Application
    document Header Agricultural District Application
    Application for placement of farmland in an agricultural district
  • DTE 109 Initial Application for Current Agricultural Use Value
    document Header DTE 109 Initial Application for Current Agricultural Use Value
    Initial application for the valuation of land at its current agricultural use
  • DTE 109A CAUV Renewal
    document Header DTE 109A CAUV Renewal
    Current Agricultural Use Valuation Renewal Application