Ohio (Summary)
Last Updated: March 2020
Tax Type: Current use value or reduced tax rate
Description: Two options are available. One is based on current use value. The other reduces tax rate by 50%.
Principal Forest Property Tax Incentive Programs:
1. Program legal-common name: Current Agricultural Use Value (CAUV) Program
Law: Ohio Rev. Code §§ 5713.30 to-5713.38
Objective: Encourage commercial production of timber
Description: Farmland devoted to commercial agriculture (including timber production) may be valued at its current use. The current use values are based on productivity.
Program Requirements
Min/Max Acreage: 10 acre or more; if under 10 acres, the farm must earn at least $2,500/yr for 3 years or the anticipated gross income is at least $2,500 for the year of application.
Min. Stocking Growth: N/A
Forest Management Plan:N/A
Duration of Enrollment: Annual
Evidence of Use: 3 years
Penalties for Use Change: tax savings in the 3 years immediately preceding the year in which the change occurs.
Program Administration
State: Ohio Department of Taxation calculates values
County Tax Assessor and Commissioner: Determine eligibility. Calculates recoupment payment when the land is not eligible anymore.
University: N/A
Landowners: Apply at county auditor.
2. Program legal-common name: Ohio Forest Tax Law Program (OFTL)
Law Ohio Rev. Code §§ 5713.22 to-5713.26, OAC §§ 1501: 3-10-01 to 3-10-07
Description: 50% of local tax rate on the FMV plus $50 application fee
Objective: Encourage commercial production of timber
Program Requirements
Min/Max Acreage: at least 10 contiguous acres and at least 120 feet wide
Min. Stocking Growth: 50 ft2 BA/acre or at least 300 trees of commercial species per acre
Forest Management Plan:Required. Local service forester prepares or approves a forest management plan.
Evidence of Use: Inspection every 5 years
Duration of Enrollment: N/A
Penalties for Use Change: None
Program Administration
State: Ohio Division of Forestry through its service forestry program
County Tax Assessor and Commissioner: Chief of Division of Forestry sends certified application to county auditor.
University: N/A
Private Forestry Consultant: Consultant can do plan.
Landowners: File application to the Chief of the Division of Forestry
For a more in depth discussion of Ohio property taxes click here!