In ROS Kinetic we can start using OpenCV 3.0, in contrast to previous versions where some packages had some dependencies on OpenCV 2.x or compatibility issues with 3.0.
The installation follows the standard workflow of installing Ubuntu packages, so you only have to do the following:
$ sudo apt-get install libopencv-dev
Alternatively, you can also install a ROS package that installs the library too:
$ sudo apt-get install ros-kinetic-opencv3