In Butler County, Ohio, farmland enrolled in the state's Current Agricultural Use Value (CAUV) program is assessed for property tax at an average of $2,264 per acre for tax year 2025. By comparison, the county auditor appraised those same enrolled parcels at a market value of $6,499 per acre — a gap of $4,235 per acre. In other words, the CAUV assessment works out to 34.8% of 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.
Butler County — CAUV vs. Market Value
Butler County CAUV tax metrics (tax year 2025)
- $2,264 / acreCAUV Value (2025)
- $6,499 / acreAuditor Market Value
- $4,235 / acreAssessed-Value Gap
- 34.8%CAUV as % of Market
- 130,614Enrolled Acres
- 4,005Enrolled Parcels
How Butler Compares to Ohio
Butler County CAUV versus the statewide average (tax year 2025)
| Measure | Butler County | Ohio Statewide |
|---|---|---|
| CAUV $/acre | $2,264 / acre | $2,032 / acre |
| Auditor market $/acre | $6,499 / acre | $6,723 / acre |
| CAUV as % of market | 34.8% | 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.
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- odt_cauvOhio Department of Taxation — CAUV values aggregated by county (Value by County workbook).Download source ↗