administered by the ODNR Division of Forestry
Ohio Forest Tax Law (OFTL)
The Ohio Forest Tax Law is a property tax reduction program that is administered by the ODNR Division of Forestry. In exchange for a 50% tax reduction on managed forested acres, landowners agree to manage their forest land for the commercial production of timber and to abide by pertinent rules and regulations.
Eligibility requirements include:
- 10 contiguous acres of woodland
- A current qualifying Woodland Management Plan
- Property boundaries clearly marked per OFTL specifications
- Exclusion of livestock from all enrolled woodland acres
- Woodland must be accessible for management
Plantation acres must be established for one year, and have stocking of no less than 300 live trees/acre (commercial orchards and Christmas tree plantations do not qualify).