Forest Tax 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.
  • When to apply: Anytime
  • Cost to apply: $50
  • Renewal: Not required except with change of ownership
Ohio Forest Tax Law Filing Procedure
  1. Obtain an application form from the Service Forester or by writing to:
    Chief of the Division of Forestry
    1855 Fountain Square Court
    Columbus Oh 43224-1383
  2. Pick up 3 copies of an aerial photograph with property lines outlined from the Farm Service Agency (formerly known as the A.S.C.S.) located at 33 Grand Valley Avenue in Orwell, Monday- through Friday between 8 a.m. - 4:30 p.m. 440-437-6330. There is no charge for the aerial photograph. Make sure the property lines are on the photo before you leave.

    Be prepared and able to identify your property lines on the aerial photograph.
  3. Submit the completed application form, the 3 photo copies, and a copy of the most recent tax bill to the Service Forester. The Service Forester will then set up an appointment to visit the property.

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

    After successful completion of the prescribed forestry practice, the Service Forester will complete the Forest Stewardship Management Plan for the property.
  5. The landowner will receive a copy of their Forest Stewardship Management Plan and three copies of the Ohio Forest Tax Law agreement form. The agreement forms must be signed by the person(s) whose name is recorded on the deed.
  6. Return the 3 signed agreement forms and a $50 non-refundable application fee to the Service Forester for processing. (Pay by check only - payable to: Division of Forestry)
  7. Upon receipt of the application fee and signed agreement forms, the Service Forester will submit all paper work to the State Forester for approval. The state Forester will then send the approved Certificate of Classification to the County Auditor with copies to the landowner and Service Forester