Ohio Forest Tax Law Program

Ohio's property-tax program for private forest land. Owners of at least 10 acres of forest who manage it for commercial timber under an approved forest management plan get a 50% cut in property taxes on that acreage. A state service forester checks eligibility, and the plan is written by a professional consulting forester.

• At least 10 acres of forestland (excluding home sites, buildings and openings), not less than 120 feet wide.

• At least 300 stems per acre (younger plantations) or 50 square feet of basal area of commercial species; orchards and Christmas tree plantations do not qualify.

• At least 3 years of documented management.

• Boundaries marked permanently every 100 feet and maintained.

• An approved forest management plan prepared by a professional consulting forester.

Self-certify every five years; random inspections. Before cutting timber, file a Forestry Pollution Prevention Plan and use an OFA Master Logger (waiver possible). Protect forest from livestock. New owners must reapply (family transfers excepted).

Published amounts: The Ohio Forest Tax Law program provides a 50% reduction of property taxes on qualifying forested acreage. One-time $75 fee due only after certification.

Submit an application, your most recent property tax bill and a plat map or aerial photo to your service forester. After a site visit and plan approval, sign the OFTL agreement (FT-7) and return it with the $75 fee; the Chief of the Division of Forestry issues a Certificate of Classification to the County Auditor.

Deadline text on the page: No deadline published; start by contacting a service forester.