Athens County, Ohio — for tax year 2025, farmland enrolled in Ohio's Current Agricultural Use Value (CAUV) program is assessed for property tax at an average of $750 per acre, while the county auditor appraises those same enrolled parcels at a market value of $2,433 per acre — a gap of $1,683 per acre. The CAUV figure works out to 30.8% of the appraised market value for the same land. CAUV is an income-based tax assessment, not a market price, and it does not estimate what any specific parcel would sell for.
Athens County — CAUV vs. Market Value
Athens County CAUV tax metrics (tax year 2025)
- $750 / acreCAUV Value (2025)
- $2,433 / acreAuditor Market Value
- $1,683 / acreAssessed-Value Gap
- 30.8%CAUV as % of Market
- 119,401Enrolled Acres
- 2,971Enrolled Parcels
How Athens Compares to Ohio
Athens County CAUV versus the statewide average (tax year 2025)
| Measure | Athens County | Ohio Statewide |
|---|---|---|
| CAUV $/acre | $750 / acre | $2,032 / acre |
| Auditor market $/acre | $2,433 / acre | $6,723 / acre |
| CAUV as % of market | 30.8% | 30.2% |
For buyers, CAUV matters because qualifying agricultural land is taxed on this lower agricultural-use value rather than full market value, which reduces the annual carrying cost of holding farmland. The trade-off is recoupment: converting CAUV-enrolled land to a non-agricultural use can recover the tax savings from prior years. These are Ohio property-tax rules, not investment advice, and CAUV eligibility depends on how the land is actually used.
Targeting agricultural landowners in Athens County? Build a county-level postcard campaign.
Start a CampaignData Sources
- odt_cauvOhio Department of Taxation — CAUV values aggregated by county (Value by County workbook).Download source ↗