Ohio Forest Tax Law

When to Apply
Anytime; must be filed by October 1 annually to be applied to the next tax duplicate

Cost to Apply

Not required except with change of ownership

Ohio Forest Tax Law Filing Procedures

What is required to be eligible for the Forest Tax Law reduction?
Any forest tract 10 acres or larger which is certified as forest land by the state forester is eligible. Forest land can be a part of an agricultural or other tract, but tax reduction applies only to the forest acreage.

What are the conditions for land to be classified as forest land?
The owner of forest lands must agree to protect and manage the timber thereon according to an agreement with the Division of Forestry. Any change in ownership invalidates the certificate. New owners must reapply.

How much will this reduce my taxes?
50% on the forest acreage only.

How much does it cost to apply?
The initial application fee is $50.00.

When do I apply?
Application may be made at any time; however, certifications must be received by the County Auditor before October 1st annually to be applied to the next tax duplicate.

Where do I apply?
Ohio Department of Natural Resources
Service Forester
Adam Komar (Office Day Wednesday)
6665 Cutler Lake Road
Blue Rock, Ohio 43720
Office: (740) 303-4427, ext. 2
Email: Adam.komar@dnr.state.oh.us

Do I have to reapply each year?
No. The term of the forest classification is continuous until either land use changes, ownership changes, or the landowner withdraws certification.

Ohio Department of Natural Resources
Ohio Division of Forestry
Ohio Revised Code 5713 (view sections 22-26)
Service Forester