# Ohio Forest Tax Law

> Tax incentive from Ohio Department of Natural Resources, Division of Forestry (State) for OH, United States.

Official page: https://ohiodnr.gov/discover-and-learn/safety-conservation/woodland-management
Source: https://treerm.org/residents/programs/oh-odnr-ohio-forest-tax-law · Updated 2026-11-08 · Status: Open

**What you get:** Certified forest land is taxed at 50% of the local property tax rate

Ohio's Forest Tax Law lets owners of managed woodland pay property tax at half the local rate on the certified forest acres. The Division of Forestry certifies the land after the owner adopts an approved forest management plan, written by a Division of Forestry service forester or a consulting forester, and commits to managing the woods for timber and forestry.

## Who qualifies

At least 10 acres of forest land on one or contiguous parcels, at least 120 feet wide, after deducting buildings, at least one acre for a homesite, ponds over one acre and wide rights-of-way. Land must have an approved forest management plan, be managed for three years before certification, and boundaries must be visibly marked.

## How to apply

Contact your ODNR Division of Forestry service forester. The application is forms FT-6 and FT-7 plus the approved management plan, an aerial photo or plat and the prior year's tax bill; the chief of the Division of Forestry certifies the land and files with the county auditor.

**For:** Landowners, Farmers

> Note: ODNR's program pages are script-rendered and could not be read; eligibility and the 50% rate come from Ohio Revised Code 5713.23 and Ohio Administrative Code 1501:3-10. The application fee set under ORC 5713.24 was not confirmed.