Forest Land Eligibility
Ohio Forest Tax law (OFTL) is administered by the Ohio Department of Natural Resources, Division of Forestry. In exchange for tax reduction, landowners agree to manage their forestland for the production of timber and other forest products and abide by pertinent rules and regulations.
Forest Land Definition
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 methods
- there are approved forest management plans
- it shall consist of a stand or stands of commercial species of forest trees which contain
- at least fifty percent of basal area or
- at least three hundred stems per acre which shall be evenly distributed throughout the stand
If your land meets that definition, it may be eligible for certification under OFTL.
For more detailed information, please refer to 5713.22 of the Ohio Revised Code or call the Division of Forestry or the Cuyahoga County Fiscal Department’s Appraisal Division.