Prior to the 1st Monday in March
Required annually (no cost)
Any tract of agricultural land 10 acres or more which has been in commercial agricultural use for the last 3 years is eligible. A smaller tract may be included under this section if the tract produced an average gross income of $2,500 or more from sales of agricultural products during the previous three years and if there is anticipated gross income of such amount.
The tract of land must be devoted exclusively to agricultural use.
The actual reductions are dependent on the current agricultural use value (CAUV) which is placed upon the land. Major factors affecting the value are soil type, soil region and land capability class. Agricultural commodity prices also enter into the CAUV value. These values are set by the State and vary according to soil type. The resulting CAUV value replaces the appraised market value. Tax value is set at 35% of the CAUV value. The CAUV values are readjusted on a three year cycle by the State Tax Commissioner to account for changing agricultural production costs and commodity.
Apply at the Jackson County Auditor's Office.
Applications are available at the office or by calling (740) 286-4231, or click here: CAUV Application Form DTE 109
Yes. The owner must file a renewal application each year to continue reduction. A blank renewal application will be mailed from the auditor's office in January of each year.
There is a recoupment penalty equal to the tax savings for the past 3 years if land use changes to non-agricultural use or there is a failure to reapply.
It is VERY important to complete the annual renewal before the deadline to insure that we do not add recoupment to your tax bill.
Click here: Agricultural District Program Brochure