State Tax Laws > Property Taxes > Ohio (Summary)
Current Agricultural Use Value
Tax Type: Current use value
Description: Based on soil productivity, generally assessed at $100/acre
Law: Current Agricultural Use Value Rev. Code Sec. 5713.30-.38
Objective: To produce timber.
Forest Tax Program Requirements
Min/Max Acreage: 10 or if less, earns $2,500/yr for 3 years
Min. Stocking Growth: N/A
Forest Management Plan: N/A
Evidence of Use: 3 years
Duration of Enrollment: Annual
Penalties for Use Change: Past 3 years tax due.
Program Administration
State: Ohio Department of Taxation calculates values
County Tax Assessor and Commissioner: Apply at county auditor
University: N/A
Landowner: N/A
Ohio Forest Tax Law
Tax Type: Reduction in FMV
Description: 50% of local tax rate on the FMV plus $50 application fee
Law: Ohio Forest Tax Law Rev. Code Sec. 5713.22-.26
Objective: To protect land use from urban sprawl
Forest Tax Program Requirements
Min/Max Acreage: 10 and not less than 120ft wide
Min. Stocking Growth: 50 ft2 BA/A or 300 TPA
Forest Management Plan: Forest stewardship management plan approved by state forester (boundaries marked).
Evidence of Use: 5 years inspection
Duration of Enrollment: N/A
Penalties for Use Change: No penalty
Program Administration
State: Service forestry office to apply and approve forest stewardship plans.
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.
Landowner: N/A
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