Sounds like a pretty good setup there in Ohio Norse. Still they basically say the same thing most states do.
http://www.farmanddairy.com/news/tax-time-thinking-about-cauv-do-you-qualify/1620.html
It's why I tell anyone moving here, to get their Ps & Qs in order and keep them in order if they want to qual for ag ....and stay that way.
There are other financial advantages to being in Texas agriculture.
1. Farm related sales tax exemptions--in Texas, you have to apply for farm tax exempt status tax # and 'the little guys' generally can't get it without being on land ag valuation, or a bona fide full time employee of a farm or ranch.
2. Farm tags for vehicles--trucks/trailers. Lots cheaper. Requires the tax stamp to get them. Far tag (license plates) can also increase the allowed GVWR (gross vehicle weight rating) on a truck and trailer. I can legally haul a lot more wt with my truck and trailer with farm tags than if they had regular lic plates. I have seen people get overweight tickets for hauling a few cows in a 14' bumper pull stock trailer with regular tags on the vehicle and trailer, but wouldn't have gotten the ticket if they had farm tags.
In Texas, tax records are private and the appraisal office is a stickler about that.When one applies for the ag valuation, don't expect the appraisal folks to tell you if it has met the '3 previous years on ag' requirement--they won't. It's up to the new land owner to find that info from the seller and be able to prove it to the appraisal officer--otherwise, that ag valuation won't kick in for the new owner for 3 years, no matter how many cattle he is running or how many acres he has under cultivation for those first 3 years..