Farmer/Farmland Owner Tax Webinar

Are you a farmer or farmland owner wanting to learn more about the recent tax law issues? If so, join us for this webinar on Friday, December 15th, 2023, from 10 am to noon. This webinar is a part of our Farm Office Live Series and serves as our Farm Office Live! Webinar for December. To register for this webinar, go to

This webinar will focus on issues related to farmer and farmland owner income tax returns, the latest news on CAUV and property taxes in Ohio, and the big changes to the Ohio Commercial Activity Tax (CAT). This two-hour program will be presented in a live webinar format via Zoom by OSU Extension Educators Barry Ward, David Marrison, Jeff Lewis, and Purdue faculty member Dr. Michael Langemeier. Individuals who operate farms, own property, or are involved with renting farmland should participate.

Topics to be discussed during this webinar include (subject to change based on tax law change):

  • Economic Outlook
  • Depreciation Update
  • Employee vs. Independent Contractor
  • Corporate Transparency Act/Beneficial Owners Information Reporting
  • 1099-K Changes
  • Charitable Remainder Trusts
  • Basis Allocation Land Acquisition – Allocating Basis to Residual Fertility for Future Deductions
  • Defining Farm Income to Avoid Paying Estimated Tax
  • Keeping an Eye Forward on Estate/Gift Tax Limitation
  • Reminder – Keeping an Eye on Tax Cuts and Jobs Act Provisions Sunsetting After 2025 Tax Year
  • Ohio Tax Update (CAUV/Property Tax Update, CAT Changes, Beginning Farmer Tax Credit, Ohio Tax Law Interpretation – Ohio Supreme Court Issues New Ruling)
  • Indiana Tax Update

To register:

For more information, contact Barry Ward at or Jeff Lewis at

Planning for the Future of Your Farm Workshops

Zoom Webinar Workshop (6:30 – 8:00 p.m.)

  • February 5, 12, 19, and 26, 2024

 In-Person Workshop Locations (9:00 to 4:00 p.m.)

  • Southern State Community College – Mt. Orab Campus: November 29, 2023 (Brown County)
  • Celina, Ohio: December 7, 2023 (Mercer County)
  • Lisbon, Ohio:  January 19, 2024 (Columbiana County)
  • Urbana, Ohio: January 26, 2024 (Champaign County)
  • Tiffin, Ohio: February 2, 2024 (Seneca County)

Instructors: David Marrison, OSU Extension Farm Management Field Specialist and Robert Moore, Attorney with the OSU Agricultural & Resource Law Program

We encourage to help promote the on-line workshop as well as any of the regional workshops which are near your producers.

Attached is the promo card which we will be distributing at FSR next week.

Later this year, we will start taking requests for workshops for the fall of 2024 and winter of 2025.

Thanks to the counties who stepped forward to host a workshop this year

More Information at:

Ohio Regional Tick Symposium: Tackling Tick Range Expansion

You’re Invited

… … …

– WHEN –
Thursday, October 12, 2023
8:30 a.m. – 4:30 p.m.

The Ohio State University
Nationwide & Ohio Farm Bureau 4-H Center

2201 Fred Taylor Drive, Columbus, Ohio 43210

We are delighted to announce that registration is NOW OPEN for the Ohio Regional Tick Symposium on Thursday, October 12th. Click here for registration details >>

This one-day symposium will bring researchers, public health officials, health practitioners, and pest management specialists together to facilitate conversations and share ongoing research on ticks and tick-related diseases in our region. For more information about the symposium, including the program, venue, and list of speakers, please see our website >>

Reserve your spot soon – registration is limited!

If you have any questions or would like additional information about the conference, please contact We look forward to seeing you in October!



This symposium is made possible by our generous sponsors:

Internal Sponsors (Ohio State)
Infectious Diseases Institute- Ecology, Epidemiology, and Population Health
Infectious Diseases Institute
College of Veterinary Medicine
College of Food, Agricultural, and Environmental Sciences
College of Nursing
Department of Microbiology
College of Public Health

External Sponsors



OSU Extension Bi-Weekly Fruit & Vegetable Report – September 28th, 2023

The OSU Extension Fruit & Vegetable Report is written/published collectively by OSU Extension staff across the state. 

View a recording of the OSU Extension Bi-Weekly Fruit & Vegetable Report updates below:

Strip Tillage

Strip tillage is a form of conservation tillage that attempts to combine the benefits of no-till and conventional tillage by working only the area where the crop will be planted. Leaving residue cover over the majority of the field protects the soil against erosion and helps to build organic matter, improve aggregate stability, and boost other indicators of soil health. Working the soil in the strip zone warms the soil faster and prepares a better seedbed to support plant growth. 

Components of a strip till unit – A) lead coulter for slicing through residue, B) row cleaners for parting residue, C) shank for fracturing and lifting soil, D) berm-building coulters to shape tilled soil into strip, & E) rolling basket for creating level seedbed. Photo courtesy of Orthsman/Unverferth Manufacturing. 


Strip-till in sweet corn stubble. Photo by Chris Galbraith, OSU Extension.

While strip till targets the benefits that come with integrating the two systems, there are downsides to consider as well. These mostly involve issues with cover crop and/or residue interference with growing the crop. Vigorous cover crops need to be terminated in a timely fashion and crop development can still be delayed in strip-till if the season begins cold and wet. Pests like slugs and voles can also build-up with the increased residue cover. The cost of the equipment can also be a substantial investment which creates a barrier to entry for many growers.

Many vegetables can be grown in strip tillage systems, including cucurbits, sweet corn, snap beans, potatoes, cole crops, carrots, and more. Recent studies at Michigan State University have found a slight yield increase from strip till in vegetable crops, but many of the issues mentioned can impact this (climate, residue management, pest pressure). It is important to consider the factors that go into making strip till a successful venture in order to make the most of the equipment and the practice.

For additional info on strip till in vegetables, check out this website on strip tillage from the Cornell Small Farms Program. 

Wildlife Control in Fruits & Vegetables

This season has been severe in terms of wildlife damage in specialty crops. Animals like deer, groundhogs, voles, raccoons, and birds have caused major losses on some farms. Dr. Marne Titchnell, wildlife program director for OSU Extension, recently gave an in-depth presentation at Farm Science Review on different wildlife mitigation strategies for growers. The information and slides can be found on her blog through the link below:

Managing and Preventing Damage from Wildlife in Fruits & Vegetables

OSU Extension Center for Cooperatives

Opportunities abound for farms when it comes to teaming up to save money and improve effectiveness through joint purchasing, collaborative marketing, and other similar practices. These types of partnerships between farm businesses is captured by the cooperative or “co-op” model where growers access resources and savings by acting together and making decisions as a group in certain scenarios. The Center for Cooperatives at OSU specializes in these sorts of opportunities and can offer guidance to growers who are interested in leveraging the benefits of organizing for collaborative business purposes.

Find more information at the center’s website. Read more about the topic of collaborative marketing in this recent article on the Center of Cooperatives blog.

Crop updates


Cole Crops

Heavy cross striped cabbageworm and imported cabbageworm feeding is still being observed in some brassica plantings. Aphids have made a late season push in brussel sprouts, cabbage, cauliflower and broccoli plantings. Cabbage aphids are typically a grayish color, and are often found amongst a waxy, white secretion which covers their body. Reproduction rates of these aphids are highest in temperatures between 50-68F. Scout for these pests on the underside of younger leaves, between leaf layers and on flower buds or seed stalks. It is recommended to treat cabbage when you see 1-2% of plants infested with aphids. There are a number of products that can be used to treat aphids in cabbage including Movento, Sivanto, Assail, Exirel and Beleaf. Prioritize products that have reduced toxicity (e.g., Beleaf) which will conserve natural enemy communities. Refer to the Midwest Vegetable production guide for other options. 

Cabbage aphid infestation. Photo by Frank Becker, OSU Extension. 


Cucurbits are seeing upticks in a variety of beetles in flowers and fruit. These include corn rootworm species. Spotted cucumber beetles are active. Aphids are also beginning to be found with some more frequency in the fall vine crops. Squash bugs are also active within the crop. Most cucurbits do not have blooms in fields, so pyrethroid and carbamate applications may be applied (e.g., Sevin, Pounce, Capture). Refer to the Midwest Vegetable production guide for other options.

The pumpkin crop has been strong in Ohio this season. Many growers in northwest Ohio were able to manage downy mildew with fungicides. Plectosporium blight has been causing some problems for growers where fungicide spray coverage may not have been as thorough as desired. Most fungicide spray programs being used are adequate to limit impacts from plectosporium blight. Spray penetration into the canopy and coverage across the field is as important as selecting the right product.

Plectosporium blight on pumpkin, identified by light colored lesions on fruit, handles, and vines.  Photos by Frank Becker, OSU Extension.

Fruiting Vegetables 

Late blight has been confirmed in several tomato fields in and around Wayne County. Bacterial diseases have also begun to start, and with cool mornings and heavy dews, it will become increasingly more difficult to manage. 

Several high tunnel producers have reported dealing with broad mites/cyclamen mites in their high tunnel peppers. The mites feed on the fruit while it is still developing and their feeding damage causes the peppers to become russested and misshapen. The leaves may also appear distorted, almost as if they were drifted with herbicides. Keep in mind that these mites are in a different group than two-spotted spider mites. Therefore, it’s important to select control options that are appropriate and effective on this species. Sanitation and crop rotation are also important cultural control measures that need to be taken when dealing with mites in high tunnels.  


Although the growing season is behind us for onions, curing is still ongoing, and some growers have reported some challenges with curing. Make sure that you are providing the proper conditions for curing onions. Less than ideal conditions will result in frustrations and losses of product. Ideal conditions are warm, dry, well ventilated areas. Ideal temperature range is between 75-90F. The other factor that contributes to losses while curing is not curing the best graded onions. Curing is not an attempt to bring quality back, only preserve it. Grading hard for only the best onions to be cured will help reduce the chance that rots begin to develop. Take note of any disease or insect issues that you have observed this year and use these notes to help you next year. Onions that may have had heavy thrips loads, or untreated disease infection during the season are not going to hold up as well as desired during the curing process. 

Green onions are seeing thrips populations slow down. Typically, thrips populations will decrease as we enter into Autumn and see these species move onto weedy hosts. 


Sanitation is an important component of an integrated disease management program. In small fruit and tree fruit alike, there are diseases that can over winter on infested fruit, foliage and branches. As the season winds down, it is still important to scout for diseases that may be present, identify the disease and have a plan of action to manage the disease. Finding and removing mummy fruit, which are dried and shriveled fruit that are typically full of fungal structures, will help to significantly reduce disease inoculum from the production area. Too, mowing and mulching or raking away the leaves from around the trees and bushes reduces the amount of viable inoculum that may be overwintering in foliage. Much progress can be made towards disease management with efforts made in the fall. Taking these steps, and committing to them long term, helps to break disease cycles and reduce the overall pathogen load over time. 

Fruit rots are being observed in apples, including white rot and bitter rot. Bitter rot is common in apples during warm, wet conditions. For more information, take a look at this OSU article on bitter rot in apple. Marsoninna blotch is also found on apples. 

The pawpaw crop in Ohio this season has been later and smaller than past years. Pawpaw is a niche crop that is gaining popularity with Ohio consumers and can be used as an ingredient in specialty craft beers, ice cream, and other value-added items. For more information on pawpaw production, check out this factsheet from Cornell University. Learn more about the pawpaw industry in Ohio by visiting the Ohio PawPaw Growers Association website.

Pawpaw fruit cluster. Photo by Clemson University. 


Upcoming Events

September 30, Albany, OH OEFFA CSA Veggie Farm Tour

December 5 – 7, Grand Rapids, MI, Great Lakes Fruit, Vegetable, & Farm Market Expo 

January 15 – 16, Columbus, OH, 2024 Ohio Produce Network

February 15 – 17, Newark, OH, 2024 Ohio Ecological Food and Farm Association (OEFFA) Conference


Pawpaw Day at the 2023 Farm Science Review

Authors: Carrie Brown

Pawpaw Day at the 2023 Farm Science Review on September 19!

On Tuesday, September 19, The Gwynne Conservation area is teaming up with the North American Pawpaw Growers Association to bring you a fun-filled day packed with pawpaw talks, walks, demos, and tastings! Events run throughout the day, 10:30am-3:00pm, and will be located at the Gwynne Conservation Area at Farm Science Review.

Are you familiar with Farm Science Review and the Gwynne Conservation Area? The Gwynne is a 67-acre conservation area where conservation demos, talks, displays, and tours are held during Farm Science Review, September 19-21, in London, Ohio. Featuring a pond, wetland, tallgrass prairie, stream, pawpaw orchard, and forage plots, the Gwynne offers a little something for everyone.

Though September 19th is dedicated to Pawpaws, talks on a variety of natural resource topics will be held throughout each of the three days of Farm Science Review. And new to the Gwynne this year, the “Ask a Master Gardener” table will be on site to answer all of your horticultural questions!

Avoiding Problems Associated with Too Much of a Good Thing

Just like folks who wish for rain or look for irrigation during dry times, growers experiencing more than optimal rainfall look for ways to handle soggy conditions.

Rain is obviously good but too much of it can be a huge headache or worse. While rainfall in some areas has been just about right in recent weeks, rainfall in other pockets of Ohio vegetable production has become troublesome lately.

Open field growers can prepare only so much for excess rain, especially when it falls in large amounts over short periods of time. However, predictions indicate that doing what is possible to prepare for deluges will be useful. Five steps familiar to most experienced growers because they always support positive production outcomes – not just during wet periods or seasons — can help.

1. Use a set of varieties ranging in maturity and seed/transplant multiple times (stagger plantings). This helps manage workloads, blanket market opportunities, and distribute risk since individual plantings will be at different stages in development when dry, wet, or other unwelcome conditions occur and, therefore, possibly be less affected by them.
2. Select naturally well-draining fields whenever possible. Fields that tend to hold moisture may be a blessing during dry periods but a problem during wetter ones. Assuming irrigation is available, naturally well-draining fields are likely to be more reliable across seasons.
3. Improve and maintain the site’s drainage, i.e., its capacity to withstand and “process” excess rain. Grade, tile, and employ rotations and soil management and production practices proven to limit the site’s potential to flood and for saturated conditions to persist.
4. Use appropriate crop-specific tactics to manage beds or hills from the start of each production cycle. Potato, Cucurbit, and other crops are often in direct contact with the soil. So, they can benefit from hills and beds being set and managed as if flooding is a real possibility.
5. Prepare for harvest in advance. Advanced preparation can help ensure it will be possible to harvest sooner than expected, if possible and needed.

Ohio’s Farm Lease Termination Deadline Approaching

A new Ohio law took effect last year that impacts some landowners who want to terminate their farm crop leases. If a farm lease does not include a termination date or a termination method, the law requires a landowner to provide termination notice to the tenant by September 1. The law was adopted to prevent […]

Read more of this post

Characteristics of Beginning Farmers in Ohio and Potential Impact of the Ohio Beginning Farmer Tax Credit Program

By: PhD students Xiaoyi Fang and Zhining Sun and Professor Ani Katchova, Farm Income Enhancement Chair, in the Department of Agricultural, Environmental, and Development Economics Read more about Characteristics of Beginning Farmers in Ohio and Potential Impact of the Ohio Beginning Farmer Tax Credit Program

OSU Extension Bi-Weekly Fruit & Vegetable Report – August 17th, 2023

The OSU Extension Fruit & Vegetable Report is written/published collectively by OSU Extension staff across the state.

Tillage Options for Annual Vegetables

Different kinds of tillage equipment vary widely in their level of soil disturbance. Some tools work the ground to a fine tilth for planting, while others cause minimal disturbance or target only the area where the crop will be planted. Certain vegetable crops succeed better with certain tillage types than others. The following will provide a brief rundown on several common tillage systems and their respective benefits and drawbacks. 

Conventional tillage consists of a primary tillage event to turn over the soil and provide a basis for further secondary tillage that is used to further chop and bury vegetation/residues and prepare the seed bed. A moldboard plow is one of the most common types of primary tillage, inverting the topsoil and fully burying surface vegetation. A chisel plow can also be used for primary (as well as secondary) tillage and involves fracturing the subsoil using shanks tipped with chisel points in a way that does not turn over the topsoil. Secondary tillage implements include a disc harrow, which uses steel discs to slice up soil clumps, weeds, and residue. Newer high-speed discs perform better at faster operating speeds compared to traditional types. 

Tillage equipment uses a variety of tools to fracture and mix the soil as well as chop and bury residues. Top to bottom – chisel plow, vertical tillage implement, high speed disc, and strip till unit. Photos by Chris Galbraith, OSU Extension. 


Conservation tillage refers to tillage systems that create considerably less disturbance, leaving > 30% of the soil surface covered with residues. The advantage is reduced erosion, increased organic matter, and improved soil structure and quality. Various conservation tillage practices include:

  • No-Till is a very common production system where the soil is not disturbed at all by tillage operations and crops are planted into the previous year’s residues. The advantages of eliminating tillage are well-established – no-till maintains soil structure, conserves organic matter, retains moisture, and prevents runoff. The potential downsides are also well known and include greater difficulties in accessing the field for planting during wet springs, delayed soil warming early in the season, and greater reliance on chemical weed control. Large-seeded vegetables like sweet corn or pumpkins are more typically grown in no-till production.
  • Vertical Tillage is a shallow form of tillage designed to work the soil minimally while leaving residues on the surface for ground cover benefits. This tool helps incorporate soil amendments or chop up residues to more manageable sizes while side-stepping the more disruptive effects of conventional tillage. Vertical tillage equipment consists of fluted coulters, chopper reels, rolling baskets, and other features that open up the ground for warming and speeds decomposition by chopping/sizing residues, all in a way that has less negative repercussions than the heavier forms of tillage achieved by a plow or disc harrow.
  • Strip Tillage is the method of tilling only in strips where the crop will be planted, leaving soils undisturbed in between the strips. A typical row unit will include a coulter to slice through residue, followed by a row cleaner to clear the way for shanks, wavy discs, conditioners, and other attachments that help create a finely tilled strip. This method offers the best of both worlds by preparing a worked area that warms quicker than the inter-row zones while also retaining cover on top of most of the soil. Row units can further be set up to apply fertilizer or a fumigant to the strip during the same pass. Vegetables commonly grown in strip-tillage systems include sweet corn, squash, carrots, potatoes, and more.
  • Ridge Tillage is similar to strip tillage except that strips are formed as raised ridges to promote better drainage and aeration. Ridge tillage tends to be less common than strip tillage, particularly in vegetable production. 

Crop updates



Downy mildew continues to spread throughout Ohio, with the clade that can infect squash, pumpkins, and watermelons being reported in Fulton county. You can continue to track the spread on the Cucurbit Downy Mildew Forecasting website. 

Cucurbit downy mildew symptoms on upper leaf surface (top image) and lower leaf surface (bottom image) of cucumber. Photo by Frank Becker, OSU Extension. 

Fruiting Vegetables

Harvest of tomatoes, peppers, eggplant, and okra are all well underway. Verticillium wilt, Pythium fruit rot, and Phytophthora capsici have been causing problems in some fields. Preventative practices for managing these pathogens by promoting proper drainage and preventing spread from infected to non-infected fields can help in reducing disease severity.

Pythium colonizing pepper fruit. Pythium appears as white, “cottony” fungal growth on fruit while Phytophthora spores on fruit more resemble powdered sugar. Photo by Chris Galbraith, OSU Extension.

Sweet Corn

Western bean cutworm catches in NW Ohio have decreased as of late, with high numbers still being reported in NE Ohio. Corn earworm and European corn borer catches remain low. Check out the most recent OSU C.O.R.N newsletter for most recent trap counts. Japanese beetles remain a pest on sweet corn, as well as other crops. Insecticide options include Assail (acetamiprid), Baythroid (beta-cyfluthrin), Warrior II (lambda-cyhalothrin) and other products. See this article from Iowa State University on the biology of this pest and spray thresholds.

Japanese beetles feeding on corn silks. Photo by Frank Becker, OSU Extension. 


Elderberry Fruits “Disappearing” from the Cluster (Cymes).

Dr. Gary Gao, Professor and Small Fruit Specialist, OSU South Centers

Ed Brown, the Agricultural and Natural Resources Educator with OSU Extension in Athens County, reached out to Gary Gao for answers on a question from a grower about fruits “disappearing” from the clusters or cymes of elderberries. There are several possible reasons for this phenomenon. The most common reason is bird feeding. As elderberry fruits turn color, birds typically start eating them. These little fruits are the perfect size for a lot of birds. Netting is the most effective way to keep birds out of the planting. It is important to put the netting on before fruits turn color. 

Elderberry bushes with ripening fruits under bird netting. Photo by Gary Gao, The Ohio State University.

There are other possible reasons. Japanese beetles can feed on florets causing the elderberry plants to set fewer fruits. Herbicide damage from 2,4-D or Dicamba is getting more and more common. These chemicals could cause fruits to abort. More studies need to be done to verify this hypothesis.

Mineral nutrient deficiency can be a possible cause too. Boron is one element that is important for fruit set. Tissue testing will help determine if boron levels are too low. If they are, a foliar application of boron will help increase fruit set in the future.

Ripe elderberry fruit cymes. Photo by Gary Gao, The Ohio State University.

Cross pollination can increase fruit set. Elderberries can set fruit when only one cultivar is planted. However, planting two different cultivars that bloom at the same time will significantly increase fruit set cyme size.

Follow this link for more information on elderberry production in Ohio and possibly beyond.

Net Grapes for Preventing Bird Depredation

Dr. Gary Gao, Professor and Small Fruit Specialist, OSU South Centers

Some of the cold hardy grape cultivars, such as Frontenac, Frontenac Blanc, and Frontenac Gris, have reached veraison at OSU South Centers in Piketon, Ohio. Veraison is the onset of fruit ripening and change of fruit color of grape berries. This is the time when birds started poking fruits for sugar and moisture. All of the punctures are the perfect sites for attracting bees and wasps. These wounds also cause fruits to rot and make grapes less marketable. Birds can peck the fruits off. All of these activities can cause severe yield loss. In the case of wine grapes, fruit and wine quality will also suffer.

Frontenac grapes at veraison. Photo by Gary Gao, The Ohio State University.

Veraison is the time to net the grapes to prevent bird depredation. Many grape growers use this method. There are many different nets out there. Since we grow mostly hybrid grapes on high wire cordon, we put the netting over the row. Our netting material is a black plastic netting that comes in a large roll. We bought a Netter-Getter a few years ago. This tractor mounted net applicator is typically operated by three people. One person drives the tractor and two other people follow behind to drape the net over the entire vine. 

Bird netting being applied to grapes. Photo by Gary Gao, The Ohio State University.

If you grower Vinifera grapes, side netting is the preferred method. We do grow several short rows of Cabernet Franc and Regent. They are trained on the Vertical Shoot Positioning system, or VSP.

Typically, the size of the openings is typically half an inch or smaller. Netting is quite an effective method in preventing bird damage. It is by no means perfect since birds can still peck the fruits through the openings. Raccoons and other animals can manage to get the netting to eat the fruits.

Frontenac grapes with bird netting applied. Photo by Gary Gao, The Ohio State University.

Other methods of bird damage prevention are bird distress calls, noise makers like propane cannons, and scarecrows. There is not one method that is 100% effective. 

It is important to get the net on the grapes as soon as they turn color. As a matter of fact, it is better to do this sooner than later. Sometimes, birds may just peck the green grapes off just for the fun of it!


Upcoming Events: 

August 23, 8:00 am – 4:00 pm, Agriculture Technology Field Day

August 24, 5:30 – 8:00 pm, OSU Extension Pumpkin Field Day

September 19 – 21, Farm Science Review

September 27, Wooster, OH, Midwest Mechanical Weed Control Field Day

December 5th – 7th, Grand Rapids, MI, Great Lakes Fruit, Vegetable, & Farm Market Expo 

January 4th – 5th, Ohio Organic Grain Conference