January 1st - CAUV filing period begins.
March, 1st Monday - CAUV filing period ends.
|When does the parcel of property become subject to recoupage?|
There are two general reasons for recoupage. First, the failure to reapply for Current Agricultural Use Value, and second, when a change in use in the parcel occurs, so that the land is not used exclusively for agricultural purposes. At that point, the Auditor will notify the owner and recalculate the property's bill.