In Carroll County, Ohio, farmland enrolled in the Current Agricultural Use Value (CAUV) program is assessed for tax year 2025 at an average of $990 per acre, while the county auditor appraised those same enrolled parcels at $4,406 per acre — a gap of $3,416 per acre. Put another way, the CAUV value equals just 22.5% 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.
Carroll County — CAUV vs. Market Value
Carroll County CAUV tax metrics (tax year 2025)
- $990 / acreCAUV Value (2025)
- $4,406 / acreAuditor Market Value
- $3,416 / acreAssessed-Value Gap
- 22.5%CAUV as % of Market
- 155,773Enrolled Acres
- 4,153Enrolled Parcels
How Carroll Compares to Ohio
Carroll County CAUV versus the statewide average (tax year 2025)
| Measure | Carroll County | Ohio Statewide |
|---|---|---|
| CAUV $/acre | $990 / acre | $2,032 / acre |
| Auditor market $/acre | $4,406 / acre | $6,723 / acre |
| CAUV as % of market | 22.5% | 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 ↗