In Champaign County, Ohio, farmland enrolled in the state's Current Agricultural Use Value (CAUV) program is assessed for property tax at an average of $2,382 per acre for tax year 2025 — well below the county auditor's appraised market value of $10,542 per acre for those same parcels. That gap of $8,160 per acre means the CAUV figure works out to just 22.6% of appraised market value. Keep in mind that CAUV is an income-based tax assessment, not a market price, and it does not estimate what any individual parcel would sell for.
Champaign County: CAUV vs. Market Value
Champaign County CAUV tax metrics (tax year 2025)
- $2,382 / acreCAUV Value (2025)
- $10,542 / acreAuditor Market Value
- $8,160 / acreAssessed-Value Gap
- 22.6%CAUV as % of Market
- 227,748Enrolled Acres
- 5,658Enrolled Parcels
How Champaign County Stacks Up Against Ohio
Champaign County CAUV versus the statewide average (tax year 2025)
| Measure | Champaign County | Ohio Statewide |
|---|---|---|
| CAUV $/acre | $2,382 / acre | $2,032 / acre |
| Auditor market $/acre | $10,542 / acre | $6,723 / acre |
| CAUV as % of market | 22.6% | 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 ↗