Ohio Forest Tax Law 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 forest land for the commercial production of timber and other forest products and to abide by pertinent rules and regulations.
If you would like to find out 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 Division’s website www.ohiodnr.gov/forestry.
Ohio Division of Forestry
2045 Morse Road, Building H-1, Columbus, OH 43229-6693
Telephone: (614) 265-6694 • Toll Free: (877) 247-8733 • Fax: (614) 447-9231
The Farmland Preservation Act, a result of the combined efforts of the Ohio Farm Bureau Federation and the Ohio General Assembly, was passed in 1982. The law, Chapter 929 of the Ohio Revised Code, is designed to remove outside pressures that can cause farmland to be converted to uses other than farming. It achieves this goal by helping farm owners deal with water, sewer and electrical assessments, nuisance law suits and the government’s powers of eminent domain. The Act, in effect, 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 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 make an agricultural district application by visiting the Clermont County Auditor’s Office and completing a brief, one page form. Or if you prefer, you can call the Auditor’s Office at 732-7150 and ask that the application be mailed to you, or you may download the application below.
Ag District Application