Ohio Farmer With Crop Delays Gets Partial Agricultural Tax Break

An Ohio farmer is entitled to a partial property tax break under the current agricultural use valuation program despite not fully using the land for that purpose because external circumstances prevented the company from doing so, a state tax tribunal decided Wednesday.

Hobby Horse Acres LLC purchased the 51-acre parcel in early 2022 but didn’t plant hay until fall of that year because of the need for weed control, and didn’t cut hay until late 2023 as a result of limited rainfall. The Ohio Board of Tax Appeals found that Hobby Horse’s activities, while limited, were sufficient for the tax ...