In Trumbull County, Ohio, the Denial Application for the Valuation of Land is called DTE Form 112. It comes from the County Auditor’s Office. It tells property owners their CAUV program application was rejected.
This form is needed by Ohio Revised Code section 5713.31. It explains why you were denied and tells you how to appeal. It’s very important for farmers and landowners to know this.
What Is the CAUV Program?
The CAUV program in Ohio taxes land based on its farming value, not market value. This can lower property taxes a lot. To qualify, land must be used for commercial agriculture for three years.
Why Might a CAUV Application Be Denied?
A CAUV application might be denied for a few reasons. These include not enough land, not being used for farming, or not meeting income rules. The DTE Form 112 lists these reasons.
Common Reasons for Denial
- Not Enough Acres: The land must be at least 10 acres or make $2,500 a year from farming.
- Non-Agricultural Use: The land must be used only for farming, like growing crops or raising animals.
- Missing Documentation: You might not provide proof of income or land use for the past three years.
DTE Form 112
DTE Form 112 is a notice from the Trumbull County Auditor’s Office. It tells you why your CAUV application was denied. It includes details like parcel numbers and taxing district. It also tells you about your appeal rights.
How to Access DTE Form 112
You can find DTE Form 112 on the Trumbull County Auditor’s website or at their office. You can fill it out on devices with Adobe Reader XI. Always check the official website for the latest version.
Steps to Take After Receiving a Denial
Getting a denial can be upsetting, but you have choices. You can appeal the decision or reapply after fixing the issues. It’s important to act fast because of strict deadlines.
Steps to Follow
- Review the Denial Reasons: Read DTE Form 112 carefully to understand why your application was rejected.
- Gather Evidence: Collect documents like income records or proof of agricultural use to support your case.
- File an Appeal: Submit an appeal to the Trumbull County Board of Revision within the deadline.
The Appeal Process in Trumbull County
Ohio Revised Code section 5715.19 lets you appeal a CAUV denial. File a complaint with the Trumbull County Board of Revision by March 31 of the tax year. The board includes the Auditor, Treasurer, and Commissioners or their representatives.
Preparing for an Appeal
To appeal successfully, provide strong evidence that your land meets CAUV requirements. This might include sales receipts, farming contracts, or photos of agricultural activity. Getting help from an attorney can also be helpful, as the process is legal.
CAUV Eligibility Requirements
To qualify for CAUV, land must be used for commercial agriculture. This includes growing crops, raising animals, or producing timber. The land must be at least 10 acres or earn $2,500 annually from farming. It must also have been farmed for three years.
Qualifying Agricultural Activities
- Growing field crops, fruits, or vegetables
- Raising livestock or poultry
- Producing timber or nursery stock
- Beekeeping or aquaculture
CAUV Eligibility Criteria
| Criteria | Requirement |
|---|---|
| Minimum Acreage | 10 acres or more |
| Income Requirement (if <10 acres) | Average annual gross income of $2,500 from agricultural products |
| Land Use | Exclusively devoted to commercial agricultural use |
| Time Requirement | Land must be in commercial agricultural use for 3 consecutive years |
How CAUV Values Are Determined
CAUV values are set by the Ohio Department of Taxation every three years. They look at soil type, region, and crop prices. These values help lower your taxable value to 35% of the CAUV.
Why CAUV Matters for Trumbull County Farmers
The CAUV program can save farmers a lot on property taxes. It taxes land based on its agricultural value. This helps farmers keep their operations going strong.
Consequences of a Denied Application
If your CAUV application is denied, your land will be taxed at its market value. This can make your property taxes go up. You might also have to pay back fees if the land was in the CAUV program before.
Reapplying for CAUV After Denial
You can try again for CAUV the next year if your application was denied. You can apply from January to March. The first time costs $25, but renewals are free.
Role of the Trumbull County Auditor’s Office
The Auditor’s Office runs the CAUV program. They give out DTE Form 112. They check your application and make sure you follow the rules. Call them at 330-675-2420 for help, but they can’t give legal advice.
Key CAUV Application Deadlines in Trumbull County
| Action | Deadline |
|---|---|
| Initial CAUV Application | First Monday in January to first Monday in March |
| Renewal Application | First Monday in April |
| Appeal Filing | March 31 of the tax year |
Tips for a Successful CAUV Application
To avoid denial, make sure your application is complete and correct. Double-check your acreage, income, and land use. Include all needed documents, like DTE Form 109 for new applications.
Tips for Success
- Check if your land meets the 10-acre or $2,500 income rule.
- Keep detailed records of farming activities and income.
- Apply early to avoid missing deadlines.
Common Mistakes to Avoid
Many denials are due to simple mistakes. Common errors include missing forms, income proof, or using land for non-agricultural purposes. Always check your application before you send it.
The Role of the Board of Revision
The Trumbull County Board of Revision handles CAUV appeals. They look at your evidence and decide if the denial was right. The process is formal, so be well-prepared and consider getting legal help.
Recoupment Fees
If land is removed from CAUV, you might have to pay back fees. These fees are equal to the tax savings from the past three years. This happens if the land is no longer used for farming or if your application is denied.
How to Contact the Trumbull County Auditor’s Office
For questions about DTE Form 112 or CAUV, visit the Auditor’s Office. It’s at 160 High Street NW, Warren, OH 44481. You can also check their website, www.co.trumbull.oh.us, for forms and resources. Call 330-675-2420 for help.
Why Accurate Documentation Is Key
Accurate records show your land qualifies for CAUV. Keep receipts, contracts, and photos of farming. These documents help avoid denials and support appeals.
The Importance of Timely Action
Deadlines are strict in the CAUV process. Missing a deadline can lead to higher taxes or lost chances. Remember key dates like March 31 for appeals.
How CAUV Impacts Trumbull County’s Economy
The CAUV program helps Trumbull County’s agricultural economy. It lowers taxes on farmers. This keeps farmland, supports local food, and helps rural areas.
Other Agricultural Programs in Trumbull County
Trumbull County also has the Agricultural District Program. It protects farmland from development and lawsuits. Apply using ODA-AG Adm. Form 11.
Conclusion
DTE Form 112 is key in Trumbull County’s CAUV process. Knowing why an application is denied and how to appeal can save a lot. By following rules and submitting accurate documents, you can get CAUV approval.
