Forestland Tax Reduction

Download ODNR Application

The Ohio Forest Tax Law program grants tax reductions for qualified forest tracts. Administered by the Ohio Department of Natural Resources, the program taxes forestland at 50% of the local tax rate as long as landowners manage their forestland for the production of timber and other forest products.

Qualifications

Qualification depends on the following requirements:

Forest tract must be 10 or more contiguous acres and no less than 120 feet wide
Certified as forestland by the state forester
The landowner must follow the provisions of their forest management plan

Application Process

Download the DNR 4471 form linked above, or contact a local service forester
Print three copies of an aerial photograph of your property with detailed property lines from our online GIS property map. If you cannot print the aerial photographs, please visit our office or contact the Ashtabula/Geauga/Lake Farm Service Agency at (440)-437-6330.
Submit the following to your service forester:
- A completed application
- A copy of your most recent property tax bill
- Three copies of the aerial photographs of your property from the FSA

The service forester will review the property and then mail a copy of your Forest Stewardship Management Plan and three copies of the Ohio Forest Tax Law agreement form. These three forms must be signed and returned to the Service Forester with a $50.00 non-refundable application fee.

Frequently Asked Questions

What is the difference between CAUV and OFTL?

Current Agricultural Use Valuation (CAUV) reduces property taxes through varying rates based on soil types. The local auditor’s office administers the program. Ohio Forest Tax Law (OFTL) reduces forestland taxes by a 50% rate. The Ohio Department of Natural Resources, Division of Forestry oversees the program.