Last updated: 7/6/2021
Current Agricultural Use Valuation Renewal Application {DTE 109A}
Start Your Free Trial $ 13.99What you get:
- Instant access to fillable Microsoft Word or PDF forms.
- Minimize the risk of using outdated forms and eliminate rejected fillings.
- Largest forms database in the USA with more than 80,000 federal, state and agency forms.
- Download, edit, auto-fill multiple forms at once in MS Word using our Forms Workflow Ribbon
- Trusted by 1,000s of Attorneys and Legal Professionals
Description
-1. Owner222s name þ Application number2. Mailing address þ Phone Email Tax Year þ County3. I declare under penalties of perjury that I have examined this application and, to the best of my knowledge and belief, it is true, correct and complete. I authorize the county auditor to inspect this property and I agree to provide documentation of income, if requested, to verify the accuracy of this application.Signature of owner þ Date If the total acres used for a qualifying commercial agricultural purpose is , show the gross income produced from agricultural products last year from these acres $ and projected gross income for the current year $ . In the table below, provide the number of bushels or tons per acre by crop, the price per bushel or ton and the gross income for last year. Specify other units of measure as needed. Any income received for rent of land is not included. Units/AcrePrice/Unit Use of Land (crop) Gross Income Farmed Acres File with the county auditor prior to the Anticipated land use for the current year:Commodity crops 226 corn/soybeans/wheat/oatsHay 226 baled at least twice a yearPermanent pasture 226 used for commercial animal husbandryNoncommercial woodland 226 contiguous to 10 (ten) acres of farmed landCommercial timberHomesite(s) 226 minimum 1 (one) acre per houseRoads/waste/pondConservation program 226 CRP/CREP/etc. (provide the contract and map)Conservation practices limited to 25% or less of the total acreage (provide map)Other use, e.g. agritourism, biofuel productionTotal acres 226 must match acres above5. Will the general farming operations on any of these parcels change this year? (yes/no)If yes, please attach an explanation regarding the use of these parcels for this year. Acres Parcel numberAcresParcel number4.6. List the acreage in each crop or land use for the current year. The entire acreage above must be accounted for below. Acres DTE 109(A)Rev. 01/19 American LegalNet, Inc. www.FormsWorkFlow.com Current Agricultural Use Value (CAUV) program pursuant to Ohio Revised based on the agricultural use of land instead of its development potential. Only 223land devoted exclusively to agricultural use224 may qualify. -The owner includes, but is not limited to, any person owning a fee simple, fee tail, life estate interest or a buyer on a land installment contract. A separate that are worked as a single unit within the same county. Although the tracts, lots or parcels that comprise a farm do not need to be adjacent, they must have identical ownership. by the due date. If there is a transfer of CAUV acreage during the year, the acreage continues in the program if it meets the use test and either the new --sively to agricultural use means land used for commercial agricultural activ-ity, which is limited to the following activities: commercial animal or poultry husbandry, algaculture, aquaculture, apiculture, the commercial production -ergy production, electric or heat energy production, and biologically derived methane gas production if the land on which the production facility is located is contiguous to or part of a parcel of land under common ownership that is otherwise devoted exclusively to agricultural use, provided that at least 50% of the feedstock used in the production was derived from parcels of land under common ownership or leasehold. Agricultural use excludes processing facilities and plants such as grain elevators, slaughtering plants and wineries. Land devoted to agricultural use includes parcels or portions of parcels that are used for conservation practices if it comprises 25% or less of the total land qualifying for CAUV. Conservation practices are used to abate soil ero-sion required in the management of the farm and include grass waterways, ponds and cover crops for that purpose.Land devoted to conservation practices or enrolled in a federal land retire-ment or conservation program under an agreement with an agency of the federal government is valued at the lowest value of all soil types beginning with the tax year the county completes a scheduled countywide revaluation for 2017 or thereafter (R.C. 5713.31). The land must be enrolled as of the and described on the application. If a county auditor discovers that the farmland ceases to be used for those auditor must recoup an amount equal to the extra tax savings for the most recent one or two preceding years that the land was valued at the lowest valued soil type (R.C. 5713.34).-ricultural use. To qualify for CAUV, land at least ten acres in size must be devoted exclusively to commercial agricultural use. With certain exceptions, land less than ten acres must meet the same requirements and a minimum average yearly gross income of $2,500 from the sale of products raised on the land. Other qualifying acreage includes land receiving compensation for land retirement or conservation programs under an agreement with the federal government. Qualifying acreage includes the growth of timber for a noncommercial pur-pose if the woodland is part of a farm with ten or more otherwise qualifying acres. The woodlands must be adjacent to or part of a qualifying parcel.Agritourism on qualifying land does not disqualify that land from CAUV. an agriculturally related educational, entertainment, historical, cultural or rec-reational activity, including you-pick operations or farm markets, conducted on a farm that allows or invites members of the general public to observe, participate in or enjoy that activity.Some applicants may own mixed-use parcels where only a portion of the land Lines 1 and 2 þ Show the name and address of the property222s legal owner.-Line 3 þ List the parcel number(s) as shown on the most recent tax statements. Show the total number of acres. Use an at-tached sheet if necessary to list all parcels included in the farm. þ Line 4 þ If the farmed acreage used exclusively for commercial agricultural production is less than ten qualifying acres, list the acreage in each crop or land use and the gross in-come for the previous year as well as the projected gross income for the current year. Land in agricultural produc-tion must show an average annual gross income of at least $2,500 for the preceding three years or anticipated gross income of $2,500 from such activities during the year for which application is made.-tion or retirement programs under an agreement with an agency of the federal government and the contract is new or revised, attach a copy of the contract and a map show-ing the practice boundaries. The land must be enrolled lowest value of all soil types. Land enrolled in such pro-grams is not required to meet the annual income test.Line 5 þ If the farming operations of these parcels is expected þ to change or the land will be idle, attach an explanation þ detailing the use of these parcels for the year. Per R.C. 5713.30(A)(4), land that is idle beyond one year, but less than three years, may continue to qualify if the landowner shows good cause as determined by the board of revi-sion. The landowner is expected to show good cause for the second year. Any parcel that will be idle should be reported to the county auditor. þ Line 6 þ List the acreage anticipated in each crop or land use for the current year. If the type of crop, livestock or livestock product is not listed, specify the type under 223Other crops224 -ment with the federal government, it must be enrolled in If the contract or agreement is new or revised, attach a copy of the contract and a map showing the practice boundaries.If the land used for conservation practices comprises 25% or less of the total qualifying land on the farm, provide an explanation of how the conservation practices are used to abate soil erosion as required in the manage-ment of the farming operation. Attach a map showing the boundaries of the conservation practice areas. þ DTE 109(A)Rev. 01/19 American LegalNet, Inc. www.FormsWorkFlow.com