Jill Hall - Brown County Auditor

   
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Important Dates

After the 1st Monday in January and prior to the 1st Monday in March - Application Renewal

Links, More info...

Ohio Farmers Union

OSU Extension - Brown County

Ohio Office for the Farm Service Agency

Ohio Department of Agriculture

National Agricultural Statistics Service
provides timely, accurate, and useful statistics in service to U. S. agriculture

 

What's the penalty for withdrawal from an agricultural district?

As stated in 929.02 (D) of the Ohio Revised Code:

  1. If the owner's action also disqualifies the owner's land for any tax savings that it had been receiving under sections 5713.30 to 5713.38 of the Revised Code [ Current agricultural Use Value Exemption ], the owner shall pay a percentage of the amount charged under section 5713.34 [ recoupment of tax savings on converted lands ] of the Revised Code that is equal to the average bank prime rate at the time the amount charged under that section is required to be paid. the withdrawal penalty shall be in addition to the amount charged under that section.

  2. If the land had not been receiving any tax savings under those sections, or if the owner's action does not disqualify the land for tax savings under them, the owner shall pay a percentage of the amount that would have been charged ( under section 5713.34 [ recoupment of tax savings on converted lands ] of the Revised Code ) if the owner's land had been receiving tax savings and became disqualified for them in an amount that is equal to the average band prime rate at the time the amount that would have been charged under that section would have been required to be paid.

....The County Auditor shall calculate the amount of the withdrawal penalty that is due and shall notify the owner of it.

Early withdrawal means that all assessments that were deferred during the period the land was included in an agricultural district are immediately collectible.