Land for Sale in Adams County, OH
Adams County is a hilly southern Ohio county on the edge of Appalachia, with 27,477 residents (2020 census), West Union as its seat, Serpent Mound State Memorial and the Edge of Appalachia Preserve. Land here is wooded hunting acreage, small farms and rural homesites. Ohio's CAUV program can cut property tax on farm land but charges recoupment if you take land out of it, and this guide covers it.
Adams County at a glance
- County seat: West Union. Villages include Peebles, Manchester, Seaman, Winchester and Rome.
- 2020 population 27,477; about 586 square miles.
- Serpent Mound State Memorial and the Edge of Appalachia Preserve are in the county; Shawnee State Park is nearby.
- State Route 32, the Appalachian Highway, runs through the county near Seaman.
- CAUV values qualifying farm land by its agricultural use instead of its market value.
The Adams County land market
Buyers look for wooded hill acreage, deer and turkey hunting land, small farms and homesites with views. Typical listings are 10- to 100-acre tracts of timber and pasture around West Union, Peebles and Manchester. Hills and hollows make building sites scarce, so level ground near a road and power costs more.
Ohio CAUV: current agricultural use value
Under Ohio's Current Agricultural Use Value (CAUV) program, farm land is taxed on its value in agriculture instead of its market value. Land of 10 acres or more, not counting the homesite, can qualify if it is devoted to commercial agriculture. Smaller parcels must meet an income test of about $2,500 in gross agricultural income, and county auditors describe the test slightly differently, so ask which applies. Land generally must have been devoted to commercial agriculture for three years before the application. The qualification attaches to the land, not the owner. Applications are filed between the first Monday in January and the first Monday in March, and the soil-based rates are set by the state Department of Taxation.
If land is removed from CAUV, the county charges recoupment equal to the tax savings for the previous three years, and failing to renew on time counts as a voluntary withdrawal. I did not find official guidance on whether a sale itself triggers recoupment or requires the buyer to reapply, so ask the Adams County Auditor before you buy a parcel that is enrolled or that you plan to build on.
Roads, septic and terrain
Many rural roads are township gravel, and steep hollows can wash out after heavy rain. Ask for a septic evaluation before you buy and get a driveway estimate. Wells vary in depth, and some areas depend on rural water lines. Mineral and timber rights may be reserved, so ask what conveys.
Before you buy land in Adams County
- CAUV enrollment and the recoupment charge if you change the use.
- Recorded legal access and road maintenance.
- Septic site evaluation, well or rural water, and power.
- Slope, flood and landslide exposure on hill parcels.
- Timber, mineral and hunting lease rights.
Perc tests and septic for raw landLand due diligence checklist
Frequently asked questions
What is CAUV in Ohio?
The Current Agricultural Use Value program taxes qualifying farm land on its agricultural value. Land of 10 acres or more devoted to commercial agriculture can qualify, and smaller parcels must meet an income test.
What is CAUV recoupment?
If land is removed from the program, the county charges the tax savings for the previous three years.
What is Serpent Mound?
A prehistoric earthwork in Adams County, preserved as Serpent Mound State Memorial.