CFAES Impact: July/August 2024

  1. CFAES soil science experts advancing Ohio’s farm taxation through CAUV

    At the heart of Ohio’s agricultural valuation lies a list of soil types, a 
    key factor in determining the Current Agricultural Use Value (CAUV) for farmland. This list, crafted by CFAES scientists working with the U.S. Department of Agriculture’s Natural Resources Conservation Service and state agency partners, is essential for tax assessments and reflects the state’s commitment to its agricultural roots.

    The CAUV program, a significant benefit for Ohio’s farmers, ensures that farmland is taxed based on its agricultural output rather than its market value. This approach often leads to lower taxes for farmers, aligning with the program’s voluntary nature. The Ohio Department of Taxation uses a detailed formula that includes net farm income data from the past five to seven years, focusing on Ohio’s primary crops: soybeans, corn, and wheat.

    Professor Brian Slater, a CFAES soil science expert, explains that the formula involves yield tables for each soil type. The yield tables were established in 1984. Current crop yields are matched against the 1984 tables for growth by the tax department, based on a 10-year average to come to a fair CAUV. 

    Brian Slater, CFAES soil scientist“The yield potential for each soil type is scaled relative to the major crops, ensuring that the CAUV remains fair and consistent,” he said.

    A committee of CFAES researchers, who recognize the importance of soil quality in land valuation, has been instrumental in this process. The yield tables originated from county soil surveys and have evolved through collaboration with various agencies to ensure fair taxation based on the land’s physical value.

    Ohio boasts a diverse range of agricultural soils, with over 480 series and 3,521 variations, each influenced by factors such as slope, erosion, and texture. This diversity is managed through an active soil survey, part of a national cooperative effort to map soils for agricultural purposes.

    While the CAUV program primarily considers yields from corn, soybeans, and wheat, it also calculates values for woodland. The CAUV table of soil values serves as an objective measure for comparing land productivity, simplifying the process while maintaining relevance to Ohio’s farming landscape.

    This research-led approach by CFAES not only promotes fair taxation but also supports the state’s agricultural advancement by providing farmers with valuable insights into their land’s potential, fostering a sustainable and prosperous future for Ohio’s farming community. 

  2. Agricultural land lost to development

    When it comes to Ohio farmland, the three metropolitan areas of Cleveland, Columbus, and Cincinnati, not surprisingly, lead the way in land loss. A new report by CFAES takes a deep dive into the decline of Ohio farmland between the 20-year period of 2002  and 2022.

    Ani Katchova, professor and Farm Income Enhancement program chair in the CFAES Department of Agricultural, Environmental, and Development Economics and graduate students Xiaoyi Fang and Rae Ju, compiled and published the report Ohio Farm Numbers, Land in Farms, and Agricultural Land Lost to Development in March.

    The counties of Cuyahoga, Franklin, and Hamilton had the largest percentages of agricultural land lost to development. Cuyahoga County experienced the largest decrease in number of farms, with the number dropping by 35%. Franklin County had one of the highest percentages of agricultural land loss to development at 93%.

    “The 2022 Census of Agriculture data shows the number of farms in Ohio declined by 2.3%, and land in farms declined by 6.4% between 2002 and 2022,” Katchova said.

    To compile their report, the Ohio State team used satellite imagery from the National Land Cover Database, which shows land of different categories and changes in land categories over time.

    “Our report provides a helpful snapshot of Ohio’s agricultural land to county and state officials, Ohio Department of Agriculture, Ohio Farm Bureau, and the agricultural industry. Ag stakeholders have been very concerned about the declining farm numbers and farmland being developed,” Katchova said. “Using these statistics, the best estimate for the agricultural land lost to development in Ohio is 180,691 acres over the last 20 years compared to the loss of 931,089 acres of land in Ohio farms during the same time period.”

    Discover more and read the full report at go.osu.edu/landlost. 

  3. CFAES grad’s research sheds light on farm succession planning

    CFAES is known for cultivating future agricultural leaders. Among them is Ryanna Tietje, a 2024 graduate whose undergraduate research has provided pivotal insights into the critical issue of farm succession planning.

    Guided by Margaret Jodlowski, an assistant professor in the CFAES Department of Agricultural, Environmental, and Development Economics, Tietje investigated the intricate process of farm transitions. Her personal connection to the subject, stemming from her family’s farm in northwest Ohio, provided a unique perspective on the challenges faced by farming families during this critical period.

    Tietje’s research, supported by OSU Extension educators with expertise in farm succession and conducted through Extension’s Farm Financial Management and Policy Institute, focused on communication barriers, the presence of succession plans, and farms’ financial outcomes.

    “The future of our farm and my parents’ retirement required navigating emotional conversations,” Tietje explained. “My goal was to identify ways to facilitate smoother transitions for both retiring and incoming generations.”

    Jodlowski highlighted the emotional obstacles for farmers, particularly the difficulty of relinquishing control, which can impede the integration of the next generation.

    Margaret Jodlowski, assistant professor “For many farmers, their identity is deeply linked with their land, making the handover not just a practical but also an emotional challenge,” Jodlowski said.

    Tietje’s dedication led to the development of a survey that collected data from farm operators about their current succession planning, as well as their future expectations and current financial situations. This data is invaluable for Extension programming and is particularly noteworthy in Ohio, where such research has been scarce.

    David Marrison, Extension field specialist, farm management, sees Tietje’s data as a key contribution for advancing and building on the work Extension does to support farm succession efforts.

    “Ryanna’s meticulous attention to detail for Ohio farmers is impressive,” Jodlowski said. “Her primary data collection is a commendable achievement for undergraduate research.”

    With surveys from 186 farmers across 39 counties, Tietje overcame the challenge of incentivizing participation. Her research has broadened her academic scope and opened doors for her future endeavors. As a farm foundation cultivator, she presented her project at the Farm Foundation Roundtable in Hawaii, a significant academic accomplishment.

    Tietje’s story is a testament to the opportunities for undergraduate engagement within CFAES, and the importance of addressing agricultural challenges through research and education. Her work exemplifies CFAES’ commitment to educational engagement and the development of future agricultural leaders. 

  4. Farm Science Review

    Get your tickets now for the greatest farm show in Ohio. Farm Science  Review runs Sept. 17-19, 8 a.m. to 5 p.m. on Tuesday and Wednesday, and 8 a.m. to 4 p.m. on Thursday. Catch the “Talk on Friday Avenue,” visit the Career Exploration Fair, or view field demonstrations of new equipment and production practices. Ask our Student Services folks how leadership experience in FFA or 4-H offers a pathway to an Ohio State education. There’s something for everyone and resources for all. Purchase tickets for $10 online or $15 at the gate, or check for local sales locations at fsr.osu.edu.

  5. 4-H CareerNext

    Help your student prepare for success at college or in a promising career with a new program, 4-H CareerNext. This online course offers six modules for students to discover their natural talents, explore career or educational options, prep for an interview, and understand the costs/benefits of each path. An assessment at the start of the course guides the learning. Once completed, students gain access to the Ohio 4-H Pathways to the Future program, with an option to participate in the Ohio 4-H Mock Job Interview Contest. The course costs $10. Learn more and register at go.osu.edu/careernext.