By 1808Delaware
Ohio farmers are seeing some welcome movement in the state’s latest farmland valuation update, including a long-sought change that could substantially reduce values assigned to qualifying permanent pastureland. The Ohio Department of Taxation recently announced that qualifying permanent pastureland will be valued at the minimum woodland Current Agricultural Use Value, or CAUV, rate of $230 per acre.
For the Ohio Farm Bureau, the change marks the result of years of advocacy aimed at better distinguishing pasture from land that can readily be used for crop production.
“This is an important step toward ensuring the CAUV program more accurately reflects modern realities of farming and grazing in Ohio,” said Jack Irvin, vice president of public policy for Ohio Farm Bureau. “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.”
A Different Reality For Pastureland
Permanent pastureland is generally used for livestock grazing and is not part of a regular crop rotation. Unlike active cropland, it may require significant conversion work and expense before it could be placed into crop production.
The new approach recognizes that difference by assigning qualifying pastureland the minimum woodland CAUV value. For some landowners, that could mean a substantial reduction in valuation.
As with previous changes involving woodland values, the pastureland update will take effect as individual counties move through their reappraisal cycles. In 2026, it will apply to qualifying land in the 41 Ohio counties undergoing reappraisal.
Broader CAUV Values Trending Down
Ohio Farm Bureau also pointed to another positive development in the 2026 update: overall CAUV values in those 41 counties are trending downward. On average, values are about 5% lower than during the previous reappraisal cycle. According to the organization, rising agricultural input costs included in the CAUV formula are a major reason for the decline.
CAUV is designed to value qualifying farmland according to its agricultural use rather than its potential market value for development or other purposes. The program has long played a major role in helping keep Ohio farmland in production. Still, CAUV represents only one part of a property tax bill. Local millage rates, tax reduction factors, credits and recently enacted reforms from the Ohio General Assembly will also affect what landowners ultimately see when 2027 tax bills arrive.
Delaware County Reappraisal Moves To 2030
The timing is especially relevant locally because Delaware County is among 10 Ohio counties whose expected reappraisal schedule is moving from 2029 to 2030. That means the immediate 2026 CAUV changes tied to the current 41-county reappraisal cycle will not arrive in Delaware County on the same timetable.
Even so, the statewide shift offers an early indication of how Ohio’s farmland valuation system is evolving, particularly for livestock producers and owners of permanent pasture who have argued that their land should not be treated the same as readily tillable cropland.
For Ohio Farm Bureau, the pastureland change is a significant policy victory after years of member-driven advocacy and a step toward making agricultural valuations better reflect how land is actually used on farms across the state.
Ohio Farm Bureau works to advance agriculture and strengthen communities across Ohio. More information is available through the organization’s website.
