Description: <DIV STYLE="text-align:Left;"><DIV><P><SPAN>Most Ohio farmland used in agricultural production is appraised for property tax purposes on the current agricultural use value (CAUV). The annual current agricultural use values of land are calculated by the capitalization of net income from agricultural products assuming typical management, cropping and land use patters, yields for given soils. CAUV yields are based on soil type, slope and drainage.</SPAN></P></DIV></DIV>
Description: <DIV STYLE="text-align:Left;"><DIV><P><SPAN>The LandUse layer is a comprehensive dataset created for CAUV tax calculation purposes in Greene County, Ohio. It combines three key geospatial components:</SPAN></P><UL><LI><P><SPAN> Homesites – Designated 1-acre residential areas extracted from agricultural parcels, used to delineate non-agricultural use for valuation.</SPAN></P></LI></UL><P><SPAN /></P><UL><LI><P><SPAN> Land Cover – Classifications of surface types such as Woodland, Cropland, Pond, ROW, and Homesite, originally created by Woolpert in 2019 and maintained by the Greene County GIS Department.</SPAN></P></LI></UL><P><SPAN /></P><UL><LI><P><SPAN> Slope – Areas where the natural landform exhibits a slope of 25% or greater, which may impact agricultural usability and influence CAUV eligibility and calculations.</SPAN></P></LI></UL><P><SPAN /></P><P><SPAN>This unified land use layer is directly integrated into the workflows of the county’s Computer-Assisted Mass Appraisal (CAMA) system, managed by ISSG. It enables consistent, spatially-driven valuation of agricultural properties by separating land into functionally and fiscally distinct categories.</SPAN></P><P><SPAN>The dataset is maintained by the Greene County GIS Department in collaboration with the Auditor’s Office and is aligned with CAUV policy standards established by the State of Ohio.</SPAN></P></DIV></DIV>