Property Ownership

What is Ohio's CAUV (Current Agricultural Use Valuation) program?

AA program to assess farmland at market value
BA tax reduction program valuing farmland based on agricultural use rather than market value✓ Correct
CA program to purchase farmland for conservation
DA farm mortgage assistance program

Explanation

Ohio's CAUV program allows qualifying agricultural land to be assessed for property tax purposes based on its current agricultural use value rather than its potentially higher market value, reducing farm property taxes.

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