Form DTE 109 is the initial application for the Current Agricultural Use Value (CAUV) program under Ohio Revised Code section 5713.31, published by the Summit County Fiscal Office and filed with the county auditor. It is one of the Summit County property tax forms a landowner uses to ask that qualifying farmland be taxed on its agricultural use instead of its development potential. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF and its instructions are published by the Summit County Fiscal Office.
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What is DTE 109?
Form DTE 109, Initial Application for the valuation of land and its current agricultural use, is the application a landowner files with the county auditor to enroll farmland in Ohio's Current Agricultural Use Value (CAUV) program, so taxes reflect agricultural use.
The printed heading on the form reads "Initial Application for the Valuation of Land at Its Current Agricultural Use" (Rev. 09/25). Under the program, taxes on qualified land are based on the agricultural use of the land instead of its development potential. Only "land devoted exclusively to agricultural use" may qualify. 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.
The instructions define qualifying use as commercial agricultural activity, such as commercial animal or poultry husbandry, aquaculture, apiculture, timber, field crops, fruits, vegetables, nursery stock, sod or flowers, plus certain noncommercial woodland, conservation practices on 25% or less of the qualifying land, and some energy production on land that is otherwise agricultural. Processing facilities such as grain elevators, slaughtering plants and wineries are excluded. Agritourism on qualifying land does not disqualify it.
DTE 109 is the first-time application. The Summit County Fiscal Office lists a separate renewal application, DTE 109A, and a Statement of Conveyance of Current Agricultural Use Valuation Property, DTE 102, which is filed with a conveyance form when CAUV property is transferred.
Who needs to file DTE 109?
The landowner files Form DTE 109 to apply for CAUV valuation for the first time. The instructions say the owner includes, but is not limited to, anyone holding a fee simple, fee tail or life estate interest, or a buyer on a land installment contract.
- One application per farm. A farm is 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.
- Ten or more acres. The land must have been devoted exclusively to commercial agricultural use during the three years before the year of filing.
- Less than ten acres. With certain exceptions, the same three-year rule applies, and the land must also have earned a minimum average yearly gross income from sales of products raised on it during those three years. If actual income figures are unavailable, evidence of anticipated qualifying income may be submitted.
- Mixed-use parcels. Parcels where only part of the land qualifies may be enrolled if the qualifying areas are independently qualified and identified to the auditor.
- Transfers. If CAUV acreage changes hands during the year, it stays in the program if it meets the use test and either the new owner files an initial application or the previous owner filed a renewal application on time.
Land used for processing facilities does not qualify. Owners already in the program renew on a different form (DTE 109A on the Fiscal Office's list).
When to file DTE 109
File the initial application for the current tax year after the first Monday in January and before the first Monday in March. The form itself says to file with the county auditor prior to the first Monday in March. "Filed" means received by the auditor's office, not postmarked by the due date.
The only exception is a reappraisal or update year. If the market value of the land increases in the revaluation and the auditor has not advertised the completion of the revaluation or notified the owner of the increase before the first Monday in March of that year, the application may be filed any time before the first Monday in March of the following year.
Check the land's history before you file: the instructions require the land to have been in qualifying commercial agricultural use for the three years before the filing year. The instructions give no processing time for the application.
Documents you need
- Verification of gross income for the last three years: attach it when the farmed acreage used exclusively for commercial agriculture is less than ten acres (Line 4).
- Evidence of anticipated qualifying income: may be submitted for land under ten acres when actual income figures for the three-year period are unavailable.
- An attached sheet listing all parcel numbers and acres, when the farm includes more parcels than fit on Line 3.
- A copy of the contract and a map showing the boundaries: attach both if the land is enrolled in a land retirement or conservation program (Line 5).
- An attachment explaining how the practices abate soil erosion in the farming operation, plus a map showing the boundaries of the practices: attach when conservation practices cover 25% or less of the total qualifying land (Line 5).
How to fill out DTE 109
Confirm the farm qualifies
Check that the land is devoted exclusively to commercial agricultural use and that you are an owner as the instructions define it. Plan one application for each farm, meaning all land worked as a single unit within the county.
Enter owner name and contact (Lines 1–2)
Show the name, phone number and e-mail of the property's legal owner on Line 1, and the owner's mailing address on Line 2. If you give an e-mail address, the county auditor may send required notices by e-mail and regular mail instead of certified mail.
List parcels and acres (Line 3)
Enter each parcel number as shown on the most recent tax statements, with its acres, and show the total acreage. Use an attached sheet if the farm has more parcels than the form has room for.
Complete Line 4 for under ten acres
If the total acreage used exclusively for commercial agriculture is less than ten acres, fill in all columns for each of the last three years: Year Farmed, Acres, Use of Land (Crop), Units/Acre, Price/Unit and Gross Income. Attach verification of the gross income.
Complete Line 4 for ten or more acres
If the total acreage is ten or more acres, fill in only the first three columns for each of the last three years: Year Farmed, Acres and Use of Land (Crop). Do not attach income documentation.
Allocate acreage by land use (Line 5)
List the acres for each anticipated current-year use, such as commodity crops, hay, permanent pasture, woodland, commercial timber, homesites, roads/waste/pond, conservation programs and other uses. Write unlisted crops or livestock under Other crops or Other use; the total must match the acres above.
Attach conservation papers if needed
For land in a land retirement or conservation program, attach the contract and a map of its boundaries. For conservation practices on 25% or less of total qualifying land, attach an explanation of how they abate soil erosion and a map.
Answer who farms the land (Line 6)
Enter yes or no for whether someone other than the owner farms the land. If yes, give that person's name and phone number.
Sign and date the declaration
The owner signs and dates under the penalties-of-perjury statement, which also authorizes the county auditor to inspect the property and agrees to provide income documentation if requested. Leave the County Auditor's Use Only section blank.
Review and download the completed PDF
Check parcel numbers, acreage totals and attachments, then download or print the completed PDF from FillingPDF. Assemble the package, with the filing fee, and submit it as described under How to submit.
How to submit DTE 109
File the completed Form DTE 109 with the county auditor's office. For Summit County, the Summit County Fiscal Office forms page says to file it with the County Fiscal Officer. The form prints no mailing address, portal or appointment rule, so confirm with the Fiscal Office how it accepts filings and make sure the application is received before the deadline; a postmark does not count.
The package contains:
- The signed application. The owner signs and dates the declaration at the bottom.
- The filing fee. The form says to include a filing fee, and the county auditor's section carries a receipt for payment of the fee. The amount is printed on the form and the Fiscal Office can confirm it.
- Attachments, when they apply. Verification of gross income for farms under ten acres, a sheet listing extra parcels, and the contract and map or the conservation attachments described under required documents.
Do not send income documentation if the farm has ten or more acres in agricultural production. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Mailing the application so it is postmarked by the deadline but received after it; the instructions count the date the auditor's office receives it.
- Filing outside the window, before the first Monday in January or on or after the first Monday in March, outside the reappraisal-year exception.
- Leaving out the filing fee that the form says to include with the application.
- Skipping the gross-income verification for the last three years when the farmed acreage is under ten acres.
- Attaching income documentation when the farm has ten or more acres used for agricultural production; the instructions say not to.
- Filing one application for several farms; a separate application is required for each farm.
- Not accounting for the entire acreage on Line 5, or a Line 5 total that does not match the acres on Line 3.
- Naming someone other than the legal owner on Lines 1 and 2.
- Omitting the contract, map or erosion-control explanation for land in a conservation program or conservation practices.
Frequently asked questions
What is Form DTE 109 used for?
Form DTE 109 is the initial application for Current Agricultural Use Value (CAUV) valuation under Ohio Revised Code section 5713.31. A landowner files it with the county auditor so that qualifying farmland is taxed on its agricultural use instead of its development potential.
Is DTE 109 one of the Summit County property tax forms?
Yes. The Summit County Fiscal Office lists DTE 109 on its forms page for the CAUV valuation. It covers farmland valuation only; the same page lists separate forms for homestead exemption, complaints and conveyances.
What is the deadline to file the CAUV initial application in Summit County?
File after the first Monday in January and before the first Monday in March. The application must be received by the auditor's office by then; a postmark does not count. A reappraisal or update year can allow filing until the first Monday in March of the following year.
Is there a filing fee for Form DTE 109?
Yes. The form says to include a filing fee, and the county auditor's section holds a receipt for it. The amount is printed on the form; the Summit County Fiscal Office can confirm it and the payment methods it accepts.
Do I have to attach income records to DTE 109?
Only for farms under ten acres: Line 4 requires verification of gross income for the last three years. If the farm has ten or more acres in agricultural production, the instructions say not to attach income documentation.
Can one DTE 109 cover several parcels?
Yes, if they form one farm. A separate application is needed for each farm. Its parcels need not be adjacent, but they must have identical ownership, and extra parcel numbers can go on an attached sheet.
What happens if the land stops qualifying or I withdraw?
A penalty is charged equal to the tax savings over the prior three years. If the land is sold, it stays in the program if the use test is met and the new owner files an initial application or the previous owner filed a timely renewal.
Can I fill out Form DTE 109 online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent, not affiliated with the Summit County Fiscal Office, and does not file the application; you submit it to the county auditor yourself.
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