All categories are Olympic averages with the exception of rotation and yields.
Tax Year | Capitalization Rate | Yields | Prices | Non-Land Costs | Rotation |
---|---|---|---|---|---|
2005 | 1999-2005 | 1984 | 1997-2003 | 1998-2004 | ad hoc |
2006 | 2000-2006 | 1995-2004 | 1998-2004 | 1999-2005 | ad hoc |
2007 | 2001-2007 | 1996-2005 | 1999-2005 | 2000-2006 | ad hoc |
2008 | 2002-2008 | 1997-2006 | 2000-2006 | 2001-2007 | ad hoc |
2009 | 2003-2009 | 1998-2007 | 2001-2007 | 2002-2008 | ad hoc |
2010 | 2004-2010 | 1999-2008 | 2002-2008 | 2003-2009 | 2004-2008 |
2011 | 2005-2011 | 2000-2009 | 2003-2009 | 2004-2010 | 2005-2009 |
2012 | 2006-2012 | 2001-2010 | 2004-2010 | 2005-2011 | 2006-2010 |
2013 | 2007-2013 | 2002-2011 | 2005-2011 | 2006-2012 | 2007-2011 |
2014 | 2008-2014 | 2003-2012 | 2006-2012 | 2007-2013 | 2008-2012 |
2015 | 2009-2015 | 2005-2014 | 2008-2014 | 2009-2015 | 2010-2014 |
2016 | 2010-2016 | 2006-2015 | 2009-2015 | 2010-2016 | 2011-2015 |
2017 | 2011-2017 | 2007-2016 | 2010-2016 | 2011-2017 | 2012-2016 |
2018 | 2012-2018 | 2008-2017 | 2011-2017 | 2012-2018 | 2013-2017 |
2019 | 2013-2019 | 2009-2018 | 2012-2018 | 2013-2019 | 2014-2018 |
Future | current-6 years ago | previous-11 years ago | previous-7 years ago | current-6 years ago | previous-5 years ago |
Years | 7 Olympic | 10 Average, lag | 7 Olympic, lag | 7 Olympic | 5 Average, lag |
Sources and timing of release:
year | Ohio Assessed Market Value of Land | Ohio CAUV | Ratio | Property Tax |
---|---|---|---|---|
1985 | $1,378 | $482 | 0.3500964 | $NA |
1986 | $1,341 | $469 | 0.3500119 | $NA |
1987 | $1,166 | $389 | 0.3338258 | $NA |
1988 | $1,097 | $351 | 0.3201732 | $4.90 |
1989 | $1,061 | $314 | 0.2961261 | $4.62 |
1990 | $1,066 | $277 | 0.2596851 | $4.19 |
1991 | $1,073 | $270 | 0.2514389 | $4.04 |
1992 | $1,077 | $274 | 0.2541885 | $4.16 |
1993 | $1,112 | $341 | 0.3066224 | $5.36 |
1994 | $1,149 | $366 | 0.3187499 | $5.47 |
1995 | $1,202 | $383 | 0.3186032 | $5.89 |
1996 | $1,296 | $349 | 0.2693014 | $5.38 |
1997 | $1,348 | $351 | 0.2605236 | $5.36 |
1998 | $1,424 | $376 | 0.2638681 | $5.71 |
1999 | $1,658 | $450 | 0.2712735 | $6.83 |
2000 | $1,736 | $462 | 0.2659053 | $6.82 |
2001 | $1,809 | $457 | 0.2527020 | $6.82 |
2002 | $1,941 | $414 | 0.2132366 | $6.22 |
2003 | $2,005 | $397 | 0.1981093 | $6.02 |
2004 | $2,058 | $368 | 0.1786110 | $5.68 |
2005 | $2,297 | $325 | 0.1412912 | $5.16 |
2006 | $2,424 | $333 | 0.1372609 | $5.32 |
2007 | $2,506 | $356 | 0.1420226 | $5.71 |
2008 | $2,697 | $475 | 0.1760780 | $7.69 |
2009 | $2,732 | $546 | 0.1998910 | $8.88 |
2010 | $2,796 | $641 | 0.2293531 | $10.57 |
2011 | $2,980 | $923 | 0.3095819 | $15.52 |
2012 | $3,046 | $994 | 0.3264738 | $16.92 |
2013 | $3,196 | $1,202 | 0.3758907 | $20.63 |
2014 | $3,609 | $1,862 | 0.5158883 | $32.60 |
2015 | $3,757 | $2,041 | 0.5431598 | $35.04 |
2016 | $3,890 | $2,081 | 0.5348508 | $35.66 |
2017 | $4,387 | $1,783 | 0.4063974 | $30.58 |
(Note these are for assessed properties and does not treat soil types equally like later calculations do)
year | corn_price | corn_price_odt | corn_price_cauv_exp | soy_price | soy_price_odt | soy_price_cauv_exp | wheat_price | wheat_price_odt | wheat_price_cauv_exp |
---|---|---|---|---|---|---|---|---|---|
2006 | $3.08 | $1.99 | $1.97 | $6.46 | $4.84 | $5.04 | $3.35 | $2.49 | $2.59 |
2007 | $4.29 | $1.96 | $2.06 | $9.93 | $4.89 | $5.38 | $5.37 | $2.64 | $2.87 |
2008 | $4.21 | $2.02 | $2.29 | $10.30 | $5.19 | $5.83 | $5.82 | $2.89 | $3.05 |
2009 | $3.55 | $2.29 | $2.70 | $9.78 | $5.60 | $6.63 | $4.41 | $3.05 | $3.61 |
2010 | $5.45 | $2.66 | $2.89 | $11.50 | $6.41 | $7.97 | $5.21 | $3.41 | $3.77 |
2011 | $6.44 | $2.89 | $3.26 | $13.00 | $7.22 | $8.57 | $6.73 | $3.64 | $4.22 |
2012 | $7.09 | $3.19 | $3.93 | $14.60 | $7.74 | $9.08 | $7.94 | $3.98 | $4.55 |
2013 | $4.41 | $3.91 | $4.54 | $13.00 | $8.98 | $10.40 | $6.54 | $4.54 | $5.19 |
2014 | $3.78 | $4.48 | $4.70 | $10.30 | $10.13 | $11.07 | $5.60 | $5.16 | $5.64 |
2015 | $3.89 | $4.55 | $4.57 | $9.16 | $11.09 | $11.08 | $4.57 | $5.67 | $5.69 |
2016 | $3.61 | $4.49 | $4.50 | $9.66 | $10.91 | $10.91 | $4.25 | $5.53 | $5.53 |
2017 | $3.55 | $4.51 | $4.50 | $9.50 | $10.83 | $10.83 | $4.90 | $5.53 | $5.53 |
2018 | $NA | $4.18 | $4.17 | $NA | $10.43 | $10.43 | $NA | $5.52 | $5.52 |
2019 | $NA | $NA | $3.75 | $NA | $NA | $9.79 | $NA | $NA | $5.13 |
year | avg_cauv | indx_49 | indx_59 | indx_69 | indx_79 | indx_89 | indx_99 | indx_100 | avg_change |
---|---|---|---|---|---|---|---|---|---|
1991 | $146 | $100 | $101 | $106 | $209 | $412 | $614 | $690 | NA% |
1992 | $154 | $100 | $100 | $107 | $235 | $460 | $696 | $790 | 5.48% |
1993 | $206 | $100 | $100 | $153 | $363 | $629 | $900 | $1,000 | 33.77% |
1994 | $216 | $100 | $100 | $174 | $383 | $637 | $896 | $1,010 | 4.85% |
1995 | $189 | $100 | $101 | $150 | $320 | $539 | $740 | $870 | -12.50% |
1996 | $160 | $100 | $100 | $114 | $257 | $487 | $689 | $820 | -15.34% |
1997 | $209 | $100 | $100 | $163 | $373 | $632 | $850 | $990 | 30.62% |
1998 | $258 | $100 | $111 | $230 | $448 | $694 | $894 | $1,040 | 23.44% |
1999 | $262 | $100 | $114 | $233 | $452 | $699 | $908 | $1,060 | 1.55% |
2000 | $242 | $100 | $107 | $200 | $417 | $666 | $869 | $1,030 | -7.63% |
2001 | $231 | $100 | $104 | $181 | $394 | $640 | $842 | $1,000 | -4.55% |
2002 | $180 | $100 | $102 | $125 | $285 | $516 | $713 | $870 | -22.08% |
2003 | $163 | $100 | $101 | $113 | $244 | $467 | $663 | $820 | -9.44% |
2004 | $135 | $100 | $114 | $104 | $157 | $342 | $533 | $690 | -17.18% |
2005 | $123 | $100 | $106 | $101 | $124 | $293 | $492 | $650 | -8.89% |
2006 | $177 | $108 | $134 | $125 | $241 | $465 | $675 | $880 | 43.90% |
2007 | $181 | $100 | $100 | $123 | $283 | $521 | $747 | $970 | 2.26% |
2008 | $249 | $100 | $100 | $188 | $431 | $708 | $973 | $1,200 | 37.57% |
2009 | $459 | $176 | $200 | $435 | $746 | $1,059 | $1,368 | $1,620 | 84.34% |
2010 | $505 | $200 | $214 | $436 | $845 | $1,278 | $1,601 | $1,900 | 10.02% |
2011 | $700 | $300 | $328 | $632 | $1,126 | $1,641 | $2,017 | $2,380 | 38.61% |
2012 | $719 | $350 | $363 | $610 | $1,147 | $1,717 | $2,128 | $2,490 | 2.71% |
2013 | $1,205 | $350 | $516 | $1,218 | $1,958 | $2,743 | $3,310 | $3,780 | 67.59% |
2014 | $1,668 | $350 | $700 | $1,778 | $2,728 | $3,718 | $4,428 | $5,030 | 38.42% |
2015 | $1,388 | $350 | $518 | $1,371 | $2,347 | $3,354 | $4,104 | $4,770 | -16.79% |
2016 | $1,310 | $350 | $466 | $1,235 | $2,255 | $3,302 | $4,074 | $4,750 | -5.62% |
2017 | $1,153 | $350 | $430 | $1,061 | $1,969 | $2,909 | $3,602 | $4,205 | -11.98% |
2018 | $1,015 | $350 | $400 | $896 | $1,723 | $2,586 | $3,226 | $3,810 | -11.97% |
2019 | $887 | $350 | $379 | $743 | $1,491 | $2,298 | $2,892 | $3,445 | -12.57% |
All of the surrounding states do provide some sort of differential tax treatment
Yes, in 2017 one large change was that land enrolled in conservation is now assessed at the lowest value ($230) whereas before its CAUV value was still based on the soil type.
Acreage history for CRP:
YEAR | US | OHIO | fraction |
---|---|---|---|
1986 | 1,926,692 | 8,171 | 0.424% |
1987 | 15,331,971 | 99,651 | 0.650% |
1988 | 23,845,154 | 139,207 | 0.584% |
1989 | 28,850,447 | 195,669 | 0.678% |
1990 | 32,496,627 | 243,152 | 0.748% |
1991 | 32,969,180 | 262,679 | 0.797% |
1992 | 33,966,698 | 313,153 | 0.922% |
1993 | 34,988,426 | 365,984 | 1.046% |
1994 | 34,988,426 | 365,984 | 1.046% |
1995 | 34,952,266 | 364,534 | 1.043% |
1996 | 34,478,302 | 352,961 | 1.024% |
1997 | 32,792,055 | 327,177 | 0.998% |
1998 | 30,108,903 | 320,145 | 1.063% |
1999 | 29,797,800 | 296,109 | 0.994% |
2000 | 31,394,934 | 280,632 | 0.894% |
2001 | 33,578,202 | 300,540 | 0.895% |
2002 | 33,934,239 | 304,836 | 0.898% |
2003 | 34,080,953 | 301,552 | 0.885% |
2004 | 34,676,658 | 276,465 | 0.797% |
2005 | 34,871,389 | 287,956 | 0.826% |
2006 | 35,972,520 | 329,639 | 0.916% |
2007 | 36,740,293 | 362,311 | 0.986% |
2008 | 34,584,010 | 352,248 | 1.019% |
2009 | 33,692,761 | 347,521 | 1.031% |
2010 | 31,270,394 | 343,584 | 1.099% |
2011 | 31,103,325 | 343,619 | 1.105% |
2012 | 29,505,418 | 336,198 | 1.139% |
2013 | 26,819,626 | 317,073 | 1.182% |
2014 | 25,429,615 | 278,409 | 1.095% |
2015 | 24,167,810 | 267,227 | 1.106% |
2016 | 23,865,634 | 263,381 | 1.104% |
2017 | 23,415,018 | 257,519 | 1.100% |