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Program Administrator: Dan Kincaid
614-265-6694

Division of Forestry
2045 Morse Rd.
Building H1.
Columbus, OH 43229

Ohio Forest Tax Law Program - Eligibility of Forestland
The Ohio Forest Tax Law program provides a 50 percent property tax reduction for landowners with qualifying forest land. This property tax reduction does not include the home site or other non-forested acres. According to the Ohio Revised Code, the definition of forest land is:
Additional Information
2007 Tax Tips for Forest Landowners (pdf)

This USDA Forest Service publication is designed to assist owners of forest land with timber tax information.

“Land for which the primary purpose is the growing, managing and harvesting of a forest product of commercial species under accepted silvicultural systems through natural or artificial reforestation methods and for which there is an approved forest management plan. The forest land shall consist of a stand or stands of commercial species of forest trees which contain at least fifty square feet of basal area or at least three hundred stems per acre which shall be evenly distributed throughout the stand.”

The forest eligibility requirements are

  • A minimum of ten (10.0) contiguous forested acres that shall be no less than one hundred and twenty (120) feet wide. Deductions are made for the following non-qualifying acreage: home sites and outbuildings; utility easements exceeding 120 feet in width; rivers and streams exceeding 120 feet in width; ponds and lakes greater than one (1.0) acre in size. Non-forested strips as previously described, shall be considered a break of contiguous forest land and each area shall be considered for eligibility separately.
  • Forest land acreage can include plantations containing forest tree species. These plantations are eligible after one full growing season if they include a minimum of 300 forest tree seedlings per acre.
  • Forest land must be accessible for management.
  • Christmas tree plantations do not qualify as forest land under the Ohio Forest Tax Law. Christmas tree plantations could qualify under the Current Agricultural Use Value law.
  • Forest land currently enrolled in the Current Agricultural Use Value (CAUV) tax program is not eligible for the Ohio Forest Tax Law. Forest land can only be enrolled in one tax reduction program.
  • Property boundaries must be marked prior to the appointment with the Service Forester. The markings shall be made by one of the following: blazing of trees with paint, installation of a fence, posts or stakes (an existing well constructed fence qualifies). Each mark shall be no farther than sixty-six feet apart. Flagging is not an acceptable way to mark boundaries.
LANDOWNER REQUIREMENTS

To be certified under the Ohio Forest Tax Law, a landowner will need to have a forest management plan for his/her/their property.

According to the Ohio Revised Code, the definition of a forest management plan is: "A written document establishing direction and goals for the management of a specific forest land area. If not prepared by the Division, the document must be developed by a professional consulting forester. The plan will specify all silvicultural practices and activities necessary to accomplish the merchantable production of a forest product, all practices that will minimize adverse environmental effects and will include, but not be limited to the elements described in rule 1501:3-10-04."

All of the requirements of the plan must be followed in order to stay certified. The Service Forester will inspect the property at a minimum of once every five years to make sure of compliance with the plan.

Along with the forest management plan requirements, the landowner requirements are as follows:

     

  • Maintain forest property boundaries. The boundaries of the property must be visibly/permanently marked prior to the appointment with the Service Forester. The markings shall be made by one of the following: blazing of trees with paint, installation of a fence, posts or stakes (an existing well constructed fence qualifies). Each mark shall be no farther than sixty-six feet apart. Flagging is not an acceptable way to mark boundaries.

  • Protect the forest from livestock.

  • To the best of their ability, protect the area from fire.

  • When the forest management plan requires a timber harvest, the landowner should contact the local Service Forester for guidance. A Notice of Intent/Timber Harvest Plan shall be filed with the local Soil and Water District (SWCD) prior to a harvest. The local SWCD or the Service Forester can provide a blank copy of the Silvicultural Operation and Management Plan.

  • Within the first five years of certification, attend a minimum of eight hours of forestry training, six hours of which shall be the Ohio State University sponsored workshop entitled Introduction to Woodland Management and Ohio’s Forest Tax Law.  The remaining two hours of forestry training can include: forestry workshops, woodland steward programs, forestry field days, woodland owner meetings, etc.   

  • When timber is being harvested as per the forest management plan, an Ohio Forestry Association Master Logger shall be used. A listing of all Ohio Forestry Association Master Loggers can be found on the Division’s website.

  • Declare that this area shall be devoted exclusively to forestry, including its allied fields (timber production, maple syrup production, wildlife conservation, recreation, aesthetics, etc.), where these do not interfere with the productivity of the forest.

  • Comply with all the laws, rules, and regulations promulgated by the Chief of the Division of Forestry, which are used in the administration of Sections 5713.22 to 5713.26 of the Ohio Revised Code.

  • STEP BY STEP PROCESS FOR LANDOWNERS

  1. The landowner will obtain an application form from the Service Forester or by writing to the Chief of the Division of Forestry, Ohio Department of Natural Resources, 2045 Morse Rd., Bldg H, Columbus, OH 43229-6693.

  2. The landowner will submit to the Service Forester the completed application form, a copy of the most recent tax bill(s), three photocopies of aerial photos of the property, and one (1) full-size copy of the property tax plat map showing the entire property and at least one (1) road intersection. The aerial photos can be obtained from your County Farm Services Agency (FSA) office. Take your tax plat map to the FSA office for aerial photo location of your property and determination of property lines.

  3. Upon receipt of the completed application, tax bill and three aerial photos, the Service Forester will set up an appointment to visit the property with the landowner. The boundaries of the property must be visibly/permanently marked prior to the appointment with the Service Forester. The markings shall be made by one of the following: blazing of trees with paint, or installation of fence, posts or stakes (an existing well constructed fence qualifies). Each mark shall be no farther than sixty-six feet apart. Flagging is not an acceptable way to mark boundaries.

  4. The Service Forester and the landowner will review the property to see if it meets the qualifications of the law. If forestland qualifies, the landowner might be asked to demonstrate their intent to manage the forestland by completing a prescribed forestry practice (example - grapevine control or crop tree release).

  5. After successful completion of the prescribed forestry practice, the Service Forester or other qualified professional consulting forester will complete the Forest Management Plan for the property.

  6. The landowner will receive a copy of their Forest  Management Plan and three copies of the Ohio Forest Tax Law agreement form. The agreement forms will be signed by the person(s) whose name is recorded on the deed.

  7. The three signed agreement forms along with a $50 non-refundable application fee (checks only) will be sent to the Service Forester for processing. The check will be made out to the Ohio Division of Forestry.

  8. Upon receipt of the application fee and signed agreement forms, the Service Forester will submit all paper work to the Chief of the Division of Forestry for approval. The Chief will then send the approved Certificate of Classification to the County Auditor with copies to the landowner and Service Forester.