OH HB606

Establishes a property tax exemption for "maple forest land" used for commercial maple sap extraction, defined as parcels with at least 30 taps per acre on at least 12 maple trees and producing or processing sap for commercial sale.

Requires land to be at least 10 acres in a contiguous area (or smaller parcels meeting specific income thresholds of $2,500+ annually) and managed according to state forestry standards to qualify for exemption.

Owners must apply annually to the state Division of Forestry between August 1 and September 30, with applications filed by December 31 to the county auditor to receive exemption starting the following tax year.

Reimburses local governments up to $3 million per year from the general revenue fund for property tax revenue lost due to the exemption, distributed to taxing districts based on the proportion of exempted maple land in their jurisdiction.

Requires the Division of Forestry to submit annual reports beginning in 2022 evaluating the exemption's effectiveness, including data on participating landowners, acreage, economic impact, and environmental benefits.