In Columbiana County, Ohio, farmland enrolled in the state's Current Agricultural Use Value (CAUV) program is assessed for property tax at an average of $1,252 per acre for tax year 2025. That compares with the county auditor's appraised market value of $4,433 per acre for those same enrolled parcels — a gap of $3,181 per acre. Put another way, the CAUV figure works out to 28.2% of the appraised market value for the same parcels. Keep in mind that CAUV is an income-based tax assessment, not a market price, and it does not estimate what any specific parcel would sell for.
Columbiana County — CAUV vs. Market Value
Columbiana County CAUV tax metrics (tax year 2025)
- $1,252 / acreCAUV Value (2025)
- $4,433 / acreAuditor Market Value
- $3,181 / acreAssessed-Value Gap
- 28.2%CAUV as % of Market
- 185,390Enrolled Acres
- 5,091Enrolled Parcels
How Columbiana Compares to Ohio
Columbiana County CAUV versus the statewide average (tax year 2025)
| Measure | Columbiana County | Ohio Statewide |
|---|---|---|
| CAUV $/acre | $1,252 / acre | $2,032 / acre |
| Auditor market $/acre | $4,433 / acre | $6,723 / acre |
| CAUV as % of market | 28.2% | 30.2% |
For buyers, CAUV matters because qualifying agricultural land is taxed on this lower agricultural-use value instead of 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 ↗