Form DTE 109(A), Current Agricultural Use Valuation Renewal Application, is the yearly renewal a landowner files with the county auditor to stay in the Current Agricultural Use Value (CAUV) program, which taxes qualified farmland on its agricultural use instead of its development potential. It is one of the Summit County property tax forms listed by the Summit County Fiscal Office, and it must be filed before the first Monday in March. On FillingPDF you can fill out the form online and download or print the completed PDF; the official PDF is published by the Summit County Fiscal Office.
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What is DTE 109(A)?
Form DTE 109(A), Current Agricultural Use Valuation Renewal Application, is the form a landowner files with the county auditor each year to continue in the Current Agricultural Use Value (CAUV) program, under which the taxes on qualified land are based on its agricultural use.
The form is used under Ohio Revised Code section 5713.31. Only "land devoted exclusively to agricultural use" may qualify, and the form's instructions explain what that means: land used for commercial agricultural activity such as commercial animal or poultry husbandry, field crops, fruits, vegetables, nursery stock, sod or flowers, and commercial timber, with certain other uses spelled out. Agricultural use excludes processing facilities such as grain elevators, slaughtering plants and wineries.
On the form you give the owner's name and address, the parcel numbers and total acres, the gross income figures for farms under ten acres, whether the farming operations will change this year, and the acreage in each crop or land use for the current year. The owner then signs a declaration under penalties of perjury and authorizes the county auditor to inspect the property.
The renewal is not the first application. A new owner must file the initial application, Form DTE 109, even if the previous owner was in the program. When CAUV property is conveyed, the Summit County Fiscal Office also lists Form DTE 102, Statement of Conveyance of Current Agricultural Use Valuation Property. The revision printed on this form is Rev. 01/21.
If the property stops meeting the qualifications at any time, or the owner withdraws, a penalty is charged equal to the tax savings over the prior three years.
Who needs to file DTE 109(A)?
The owner of land already enrolled in the CAUV program files Form DTE 109(A) each year to keep the valuation. The instructions define the owner broadly: any person owning a fee simple, fee tail or life estate interest, or a buyer on a land installment contract.
- One application per farm. A farm includes all land worked as a single unit within the same county. Its tracts, lots or parcels need not be adjacent, but they must have identical ownership.
- Mixed-use parcels. If only part of a parcel qualifies, the qualifying areas may be enrolled when they are independently qualified under the CAUV guidelines and are identified to the auditor.
- Size and income. Land of at least ten acres must be devoted exclusively to commercial agricultural use. Land under ten acres must generally meet the same requirements plus a minimum average yearly gross income of $2,500 from products raised on the land, with certain exceptions; land receiving compensation under a federal conservation or retirement program does not have to meet the annual income test.
Do not use this form if you are a new owner. A new owner must file the initial application, Form DTE 109, even if the previous owner was on the program.
When to file DTE 109(A)
File Form DTE 109(A) with the county auditor after the first Monday in January and before the first Monday in March of the tax year. The form states that the owner must file the renewal prior to the first Monday in March each year to continue receiving the valuation; failing to do so may result in a tax increase and a penalty.
"Filed" means received by the auditor's office, not postmarked by the due date.
If CAUV acreage is transferred during the year, the acreage stays in the program if it meets the use test and either the new owner files an initial application or the previous owner has filed a renewal that met the filing deadlines. Land enrolled in a federal conservation or retirement program must be enrolled as of the first day of January of the tax year.
Documents you need
- An attached sheet listing all parcels, if the farm has more parcels than fit on line 3.
- A written explanation of how each parcel will be used this year, if the farming operations will change or any land will be idle (line 5).
- A copy of the contract and a map showing the practice boundaries, if land qualifies through a federal land conservation or retirement program and the contract or agreement is new or revised.
- An explanation of how conservation practices abate soil erosion plus a map of the practice boundaries, if conservation practices make up 25% or less of the qualifying land.
- Documentation of agricultural income, only if the county auditor requests it to verify the application; the owner agrees to provide it in the signed declaration.
How to fill out DTE 109(A)
Enter owner name and application number
Line 1: write the name of the property's legal owner and the application number. The instructions say to show the legal owner on lines 1 and 2.
Complete address and contact details
Line 2: enter the mailing address, phone, email, tax year and county. If you give an email, the county auditor may send required notices by email and regular mail instead of certified mail.
List parcel numbers and acres
Line 3: enter each parcel number as shown on the most recent tax statements, with its acres, and show the total acres. Attach a sheet if you need more room to list all parcels in the farm.
Report income for farms under ten acres
Line 4: if the acres used for qualifying commercial agricultural purposes total less than ten, enter last year's gross income and the projected income for this year. Fill in the table by crop with farmed acres, units per acre, price per unit and gross income, excluding land rent.
Answer whether operations will change
Line 5: enter yes or no for whether general farming operations on any of these parcels will change this year. If yes, or if land will be idle, attach an explanation of how the parcels will be used.
Allocate acreage by land use
Line 6: enter the anticipated acres for each use listed, such as commodity crops, hay, permanent pasture, woodland, homesites, roads/waste/pond, conservation programs and other uses. Specify unlisted crops or uses under the other categories; the total must match the acres on line 3.
Add conservation contracts or maps
For land in a federal conservation program with a new or revised contract, attach the contract and a map of practice boundaries. For conservation practices on 25% or less of qualifying land, attach an explanation and map.
Sign and date the declaration
The owner signs and dates the declaration under penalties of perjury, which also authorizes the county auditor to inspect the property and commits the owner to provide income documentation if requested.
Review and download the completed PDF
Check that the total acres on line 6 match line 3 and every attachment is ready. Download or print the completed PDF from FillingPDF and file it as described under How to submit.
How to submit DTE 109(A)
File the completed, signed renewal with the county auditor's office. The Summit County Fiscal Office lists the form at https://fiscaloffice.summitoh.net/forms with the instruction to file it with the County Fiscal Officer. The form itself prints no mailing address, portal or appointment rule.
- Timing of receipt: the application counts only when the auditor's office receives it between the first Monday in January and the first Monday in March. A postmark on the due date does not count.
- Attachments: include any attached sheet for extra parcels, the explanation required if operations will change or land will be idle, and the contract and map or conservation map where the instructions call for them.
- Email notices: if you give an email address on line 2, the county auditor may send required notices about the application by email and regular mail instead of by certified mail.
The form sets no fee. For the office's address, hours or questions about delivery, contact the Summit County Fiscal Office through its website. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing a renewal as a new owner instead of the initial application, Form DTE 109; the form says a new owner must file the initial form even if the previous owner was in the program.
- Relying on a postmark. The instructions say filed means received by the auditor's office, not postmarked by the due date.
- Filing before the first Monday in January or on or after the first Monday in March; the window is after the first and before the second.
- Leaving acreage unaccounted for on line 6. The entire acreage listed on line 3 must be accounted for, and the total must match.
- Skipping the line 5 explanation when operations will change or land will be idle.
- Omitting the contract and map when a conservation or retirement program agreement is new or revised.
- Leaving out the gross income details on line 4 for a farm with fewer than ten qualifying acres.
- Combining separate farms on one application; a separate application is required for each farm.
- Submitting without the owner's signature and date on the perjury declaration.
Frequently asked questions
What is Form DTE 109(A)?
Form DTE 109(A) is the Current Agricultural Use Valuation Renewal Application. A landowner already in the CAUV program files it with the county auditor each year to keep having taxes based on agricultural use instead of development potential, under Ohio Revised Code section 5713.31.
Which Summit County property tax form renews CAUV?
Form DTE 109(A) renews the Current Agricultural Use Valuation. The Summit County Fiscal Office lists it among its forms with the note to file with the County Fiscal Officer. The initial application is a different form, DTE 109.
When is the DTE 109(A) renewal due?
File it after the first Monday in January and before the first Monday in March of the tax year. The instructions say filed means received by the auditor's office, not postmarked. Missing the date may lead to a tax increase and a penalty.
I just bought a farm already in CAUV. Do I file DTE 109(A)?
No. A new owner must file the initial application, Form DTE 109, even if the previous owner was on the program. The acreage stays in the program if it meets the use test and either the new owner files an initial application or the previous owner's renewal met the deadlines.
What do I attach to the CAUV renewal application?
Attach only what applies: a sheet for extra parcels, an explanation if operations will change or land will be idle, and the contract and map for a new or revised conservation program agreement. Conservation practices on 25% or less of the land need an explanation and a map.
Do I have to file separate applications for separate farms?
Yes. The instructions require a separate application for each farm, which includes all land worked as a single unit within the same county. Parcels in one farm need not be adjacent, but they must have identical ownership.
Can I fill out DTE 109(A) online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form for you; you deliver it to the county auditor's office so that it is received within the filing window.
What happens if the land stops qualifying for CAUV?
A penalty is charged equal to the tax savings over the prior three years if the property fails to meet the qualifications at any time or the owner withdraws from the program, according to the form's instructions.
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