CMAKE_SYSTEM_VERSION

The version of the operating system for which CMake is to build. See the CMAKE_SYSTEM_NAME variable for the OS name.

System Version for Host Builds

When the CMAKE_SYSTEM_NAME variable takes its default value then CMAKE_SYSTEM_VERSION is by default set to the same value as the CMAKE_HOST_SYSTEM_VERSION variable so that the build targets the host system version.

In the case of a host build then CMAKE_SYSTEM_VERSION may be set explicitly when first configuring a new build tree in order to enable targeting the build for a different version of the host operating system than is actually running on the host. This is allowed and not considered cross compiling so long as the binaries built for the specified OS version can still run on the host.

System Version for Cross Compiling

When the CMAKE_SYSTEM_NAME variable is set explicitly to enable cross compiling then the value of CMAKE_SYSTEM_VERSION must also be set explicitly to specify the target system version.

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https://cmake.org/cmake/help/v3.7/variable/CMAKE_SYSTEM_VERSION.html