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

Ohio's Forest Property Tax Laws:


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


Forestry Program

Forestry Application

Forestry Withdrawal

Auditor's Office
15 S. Court Street,
Room 330
Athens, OH 45701-2896
Mon - Fri 8:00am - 4:00pm

T: 740-592-3223