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Forest Land Eligibility

Ohio Forest Tax Law Eligibility

“Forest Land” as described in Rule 1501:3-10-01 of the Ohio Administrative Code means land for which the primary purpose is the growing, managing and harvesting of a merchantable 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 Chief of the Ohio Division of Forestry certifies land for Ohio Forest Tax Law.

Ohio Forest Tax Law allows for a 50% reduction in the market value of eligible “Forest Land”

NOTE: Forest Land that is enrolled in the Ohio Forest Tax Law program cannot be enrolled in the Current Agricultural Use Valuation (CAUV) Program

For more information, please refer to 5713.22 of the Ohio Revised Code, or Contact the Ohio Division of Forestry at 877-247-8733

Ohio Division of Forestry
2045 Morse Rd
Building H1
Columbus, OH 43229
(614) 265-6694