State Certified Forestland

Ohio Forest Tax Law (OFTL)
O.R.C. Section 5713.22-26

The Ohio Department of Natural Resources, Division of Forestry, offers this tax reduction program on forest land that is managed for the purpose of timber production.

Requirements

  • A minimum of 10 acres must be in forestland - homesite and other buildings excluded
  • There is a one-time $50 application fee
  • To be considered forest land, there must be 10 acres of contiguous forest not less than 120 ft. wide
  • All forestland must be managed according to a forest stewardship management plan approved by the State Forester. The owner shall follow all provisions of the plan which may include commercial cutting.
  • Boundary lines must be visibly marked prior to examination and continually maintained
  • Before the forestland can be certified, the owner may be required to demonstrate the intent to engage in management by completing a prescribed forest practice
  • Every five years the Division of Forestry shall examine the forest to determine compliance with the Forest Stewardship Management Plan.
  • When Timber is being harvested as per the forest stewardship plan, an Ohio Forestry Association Master Logger shall be used
  • The Owner of certified forest land, so certified, must attend a minimum of eight (8) hours of owner training approved by the chief within five (5) years of certification date of the forest land

Tax Reduction

The certified area of forestland is taxed at fifty percent (50%) of its established value per acre (50% real estate tax reduction).

Forestland Certification Cancellation

The certification of forestland can be cancelled for one or more of the following reasons, without penalty.

  • Change of legal ownership
  • Property entered CAUV program
  • Change of land use (within certified area)
  • Owner desires to withdraw land from Forest Tax Law

Where to Apply

Applications may be obtained by contracting the following:

Warren County Service Forester
O.D.N.R. Division of Forestry
777 Columbus Avenue
Lebanon, Ohio 45036
513-932-6836
Ohio Dept. of Natural Resources
Chief, Division of Forestry
300Fountain Square
Columbus, Ohio 43224
http://www.dnr.state.oh.us/forestry/