Ohio Forest Tax Law (OFTL) is administered by the Ohio Department of Natural Resources, Division of Forestry, according to the Ohio Revised Code and the Ohio Administrative Code. In exchange for the tax reduction conferred by Ohio’s forest property tax laws, landowners agree to manage their forestland for the commercial production of timber and other forest products, and to abide by pertinent rules and regulations.
If you would like to learn more about OFTL, contact the Division of Forestry in Columbus or your local service forester. A directory of service foresters can be found on the Ohio Division of Forestry website.
Ohio Division of Forestry
2045 Morse Road - Building H-1
Columbus, OH 43229
Phone: (614) 265-6694
Toll Free: 877-247-8733
Fax: (614) 447-9231
The Farmland Preservation Act (Chapter 929 of the Ohio Revised Code) was passed in 1982 as a result of the combined efforts of the Ohio Farm Bureau Federation and the Ohio General Assembly. This law was designed to remove outside pressures that can cause farmland to be converted to uses other than farming. In effect, it helps farmers keep farming.
Provided that certain minimum requirements are met, the statute allows farm owners to create an agricultural district and place their land in that district. Once this is done, the owner receives a deferment on collection of any new water, sewer and electric assessments as long as the land is farmed. There is also legal protection in the event a nuisance lawsuit is filed against the farming operation and limited protection against the government’s powers of eminent domain. You can apply to have your land placed in an agricultural district by completing the one-page form below.
Ross County, Ohio Auditor