Ohio boasts some of the most diverse and resilient woodlands in the nation. With over 8 million acres, Ohio is 31% wooded. Approximately 85% is privately owned by approximately 340,000 different owners. Nearly half of the woodlands are located within the hilly, unglaciated portion of southeastern Ohio. These woodlands provide continued benefits to Ohioans through forest products, wildlife habitat, high-quality water, clean air, recreational opportunities, carbon sequestration, scenic beauty, and many others uses.
Just as Ohio woodlands are diverse, so are the reasons family forest owners have for owning woodlands. Figure 1 presents the common reasons individuals list for owning woodlands (Tools for Engaging Landowners Effectively, 2018). Less than 25% of woodland owners have sought the advice of professional foresters and natural resources professionals in managing their woodlands, whether through a written document (management/stewardship plan) or through an on-site visit where verbal advice is provided. However, only a fraction of these individuals have sought sound advice on their woodland legacy even though around 60% of all woodland owners in the United States say that passing their woodlands onto the future generations is an important reason for owning their land (Figure 1).
Keeping woodlands within the family offers a range of benefits that span environmental, economic, and social dimensions. Environmentally, family woodlands are often managed with a long-term perspective, which helps preserve biodiversity and maintain healthy ecosystems. Economically, woodlands can provide a steady source of income through timber sales, recreational activities, and sale or use of other forest products. Well-maintained woodlands can also enhance property values, making the woodlands an asset for the family. Socially and culturally, keeping woodlands within the family preserves a sense of heritage and continuity, allowing future generations to connect with their roots and family history. Family woodlands can serve as a gathering place for family events, fostering stronger bonds and creating lasting memories.
In terms of health and well-being, spending time in nature has been shown to reduce stress and improve mental health (Jimenez et al., 2021). Family woodlands provide a peaceful retreat for relaxation and reflection. Activities such as hiking, gardening, and woodland management promote physical fitness and overall well-being. Family woodlands can instill a sense of environmental stewardship and responsibility, encouraging sustainable practices and conservation efforts. Ensuring your woodland remains within the family requires careful planning and communication. However, keeping woodlands in the family presents numerous challenges and barriers. The remainder of this fact sheet provides important topics to consider when developing a legacy plan for your woodland.
The 5-Step Process of Legacy Planning (Ohio Farm Resolution Services, n.d.)
Step 1: Discovery
A great first step in the process involves understanding why you are developing a woodland legacy plan. Finding a deeper meaning behind the “why” can help serve as a motivator to continue to work through what can be a daunting task. Ask and answer questions such as, “Do I care what happens to my woods after I pass?” and “Who do I want to care for the woods when I am gone?” Sometimes understanding your family woodland’s history offers a unique view into the values of past generations. Current points of pride, such as successful control of non-native invasive plants in your woodland, may help guide the way future generations care for the land. The development of a woodland management plan can aid in this discovery process, especially when including future heirs.
Identifying heirs is an important step in the process. Family and friends are often cited as heirs, but so too are churches, charities, civic organizations, foundations, and communities. How you divide your assets is entirely up to you and your family. Do you plan to treat each heir equally or not? However, if you fail to plan and never create a legacy plan, Ohio has a plan for how it will divide Ohio residents’ assets and will do so according to Ohio law.
All heirs will not share the same interests, values, or level of commitment to your woodland. If your goal is to see the property remain a healthy woodland that continues to provide recreational opportunities, hunting, and occasional timber income, some individuals may be better suited to that responsibility than others. For example, an heir who lives far from the property and has little interest in outdoor activities may not be well positioned to actively manage or care for the woodland. In contrast, an heir who has been involved in woodland activities and has expressed a desire to manage the land in a similar manner may be a strong candidate for future ownership.
These differences can raise challenging but necessary questions during the legacy planning process. If heirs will receive equal shares, is it appropriate for the more engaged heir to receive ownership of the woodland while other heirs receive assets of comparable value? How should time, labor, or financial contributions made by an heir toward improving the woodland or assisting parents be recognized? Thoughtfully addressing these questions is an important part of developing a fair and effective plan for successfully transitioning your family woodland.
Additionally, all relevant documents and pertinent information related to your estate planning should be collected. Deeds, wills, trusts, power of attorneys, investment portfolios, woodland stewardship plans, and an inventory of all your assets will be needed. Assembling these important documents in one location will expedite the planning process and help create a better legacy plan when used throughout the remainder of the process.
Step 2: Dream
This second step involves gathering input from all future generations or heirs and identifying future goals for your woodland. To make sure the transition occurs as planned, it is important to develop goals for the short-term (within one year), intermediate-term (between 1–5 years), and long-term (longer than 5 years). Goals should follow the “smart, measurable, action-oriented, realistic, time-bound” (SMART) criteria. To help set goals, it is not only important to consider what the current owners want to achieve but to also consider the opinions of their potential heirs. One strategy to gather this information is to provide these questions to your heirs on sheets of paper and give them the opportunity to think and write down their candid responses. During this process, it is important that they understand the reason(s) why you are asking for this information. Listed below are some potential questions to ask heirs.
Questions to ask heirs:
- What are your goals for our family's woodland?
- What are your thoughts on who should own and operate the woodland in the future?
- How would you like to be involved in or with the woodland in the future?
- What concerns do you have about the future of the woodland?
- What would you like to learn more about regarding the woodland?
- What other comments or questions do you have about the future of the woodland?
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Short-term goals |
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Intermediate-term goals |
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Long-term goals |
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Step 3: Dialogue
To properly plan for the transition of your woodland, a delicately balanced approach between what the current owners and potential heirs desire needs to be achieved. Financial, physical, familial, and emotional stressors can act as important barriers to effective communication. The importance of honest, candid discussions is critically important to developing a successful transition plan. Effective communication clarifies expectations and roles, aligns goals and values, builds trust, reduces conflict, ensures knowledge transfer, provides better preparation for the unexpected, and fosters a sense of ownership and commitment. Numerous barriers may exist and will greatly vary from one family’s woodland to the next. However, successfully navigating barriers (Table 2) will lead to a better outcome.
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lack of time |
difficult subject to discuss |
families not known for effective communication |
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mixed roles |
family history |
personality differences |
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generational differences |
gender differences |
distance |
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fear of conflict |
perceived favoritism |
procrastination |
While every family is different, one way to create dialogue is to organize a family or series of family meetings to discuss succession planning. Maintaining family relationships can be one of the hardest aspects of succession planning as conflicts can often arise during the process. A key to helping your family is to identify the items that could impact effective family communication and consider steps to reduce those potential conflicts. Listed below are some potential questions to ask to aid in this process.
Questions to ask:
- What are our family’s communication strengths?
- What communication barriers/weaknesses exist within our family?
- What are some things that might cause stress in the family?
- What are some of the strategies I can use to improve communication and reduce stress?
- What crucial conversations may be necessary to have in the future?
To aid in the success of these family meetings, it is important that everyone takes responsibility for their actions and reactions. Prior to these crucial conversations, it is important to clarify what you want to achieve and what you want to avoid during the meeting. There may be times when having these conversations assisted by an outside party serves as an effective solution for facilitating discussion. Some examples of individuals who could serve in this capacity include an estate-planning attorney, financial planner or wealth advisor, family-business consultant, trained mediator or conflict resolution specialist, farm-transition coordinator, or a close and highly respected family friend. Ohio residents can also seek assistance from Ohio Farm Resolution Services (farmoffice.osu.edu/ofrs).
Step 4: Design
The design phase focuses on developing a detailed plan for transitioning the woodland to future owners. An important part of this process is anticipating unexpected events and identifying difficult or sensitive issues that could affect the long-term success of the transition. The good news is that landowners have control over how prepared they choose to be. Considerations may include divorce or remarriage, long-term care needs, death, buying out heirs or partners, family disagreements, unexpected legal challenges, disability, limited retirement savings, and broader economic or global factors. While unexpected events cannot be avoided, planning for them in advance allows families to prepare during more stable times rather than times of crisis. This allows decisions to be made more thoughtfully and rationally.
In addition to planning for unforeseen events, it is also important to address topics that may be uncomfortable or difficult to discuss but have a significant impact on woodland succession. These may include how time, labor, or financial contributions are recognized, balancing fairness versus equality among heirs, identifying future decisionmakers, managing work-life expectations, addressing long-standing family dynamics, and navigating communication challenges. Proactively addressing these issues strengthens the transition plan and reduces the potential for conflict, helping ensure a smoother and more successful transfer of your family woodland.
Step 5: Destiny
Destiny is the final step in legacy planning, where your long-term vision becomes a clear and intentional path forward for your woodland. This stage brings together the values, goals, and decisions developed in earlier steps and turns them into a workable plan that guides the future care of the land. This involves documenting your wishes, communicating them with family or future stewards, and ensuring that legal, financial, and management tools are in place to carry them out. Whether your legacy centers on stewardship, wildlife habitat, timber production, family connection, or a combination of these elements, this step formalizes how all the elements will be honored over time. Destiny is about giving your woodland a future that reflects your intentions and ensures that the land you have helped shape continues to thrive.
Developing Your Planning Team
Very rarely does one individual contain all the necessary information, skills, and abilities needed to successfully create a thorough woodland legacy plan. Normally, a team of individuals will need to work together to create a woodland legacy plan. An estate-planning attorney, accountant (preferably a Certified Public Accountant [CPA]), financial advisor, and consulting forester are key members of this team. When selecting members for this team, it is critically important that each member is not only technically competent, but also capable of working with one another for the benefit of the woodland owner. These members should serve in a trusted and confidential compacity. If you are unable to speak openly and honestly with an individual on the team, replacing that individual is imperative. Otherwise, the resulting woodland legacy plan will be a diminished product that is lacking in some manner.
The role of an estate-planning attorney
An estate-planning attorney helps ensure your woodland legacy is legally sound, clearly documented, and capable of being carried out exactly as you intend. Because woodland ownership often involves unique assets, an attorney can translate your wishes into the appropriate legal tools, including wills, trusts, easements, business structures, and transition documents. They also help families navigate tax considerations, reduce the risk of disputes, and create a plan that protects the land and the people you want to involve in its future. Working with an estate-planning attorney ensures your woodland passes to the next generation with clarity, continuity, and a solid framework for long-term stewardship.
The role of a Certified Public Accountant (CPA)
A Certified Public Accountant (CPA) plays a vital role in helping woodland owners understand the financial and tax implications of passing woodlands to the next generation. Woodlands can involve complex considerations such as timber basis, capital gains, estate taxes, and potential income from harvesting. A CPA can help you evaluate the tax efficiency of different legacy tools (such as trusts, LLCs, or gifting strategies), plan for long-term financial sustainability, and ensure your woodland is transferred in a way that minimizes tax burdens for your heirs. By integrating your financial goals with your stewardship values, a CPA helps create a legacy plan that protects the land and your family’s financial well-being.
The role of a financial advisor
A financial advisor helps woodland owners understand how their land fits into their broader financial future and long-term family goals. Woodlands can represent both personal value and a significant financial asset, and a financial advisor can assist with evaluating the income potential of timber, planning for retirement needs, and ensuring that legacy decisions support overall financial stability. They can also help compare options such as trusts, LLCs, or gifting strategies from a financial-planning perspective, working alongside your CPA and attorney to build a coordinated, tax-efficient legacy plan. By integrating stewardship priorities with financial objectives, a financial advisor helps ensure your woodland legacy is sustainable for future generations.
The role of a consulting forester
A professional consulting forester regularly provides advice on creating thriving and profitable woodlands by developing goals and objectives tailored to each landowner and woodland. Many consulting foresters prepare detailed 10-year woodland management or stewardship plans that serve as a roadmap for decision-making. These plans document the current condition of the woods while outlining how the landowner wants the property to be used and cared for in the future. A well-designed woodland management plan can also address future timber harvesting. This is particularly important because harvest decisions often need to be made unexpectedly, such as after the death of a landowner or when heirs require income to cover taxes, property maintenance, medical expenses, or estate settlement costs. Planning ahead ensures that harvesting is completed responsibly and in a way that reflects the owner’s values. Properly designed and administered timber sales can provide an important source of income that helps families cover expenses and keeps the woodland in the family. But without advanced discussion, they can also become a major source of conflict among heirs. A consulting forester can help prevent these disputes by providing objective guidance, outlining sustainable harvest options, and identifying strategies that support stewardship and financial needs. More information on developing a woodland stewardship plan is available in “Forest Management” (ohioline.osu.edu/factsheet/F-34-02). Through proactive planning, foresters offer invaluable insight not only for the coming decade but for the long-term future of the woodland.
Understanding Your Toolbox
Creating a woodland legacy involves more than deciding who will inherit your land. It requires understanding the full set of tools available to protect its financial value, ecological health, and long-term stewardship. Your toolbox includes practical resources such as a forest inventory and timber tax basis, which help determine the value of your woodland and guide future management decisions. A forest-management plan provides the roadmap for caring for your woodlands over time, while legal and financial tools, including wills, trusts, powers of attorney, long-term care planning, investment portfolios, life insurance, conservation easements, and various ownership structures, ensure your wishes are honored and your family is protected. You can also explore alternative legacy options, such as donating or selling your woodland to conservation organizations, land trusts, or other committed stewards. Finally, Ohio State University Extension publications, workshops, professional advisors, and online-learning platforms offer important educational resources to help you make informed decisions. Understanding this toolbox empowers you to build a legacy plan that reflects your family values, financial goals, and vision for the land’s future.
Conclusion
Keeping your woodland in the family is more than transferring land; it is about preserving values, memories, and a living legacy that supports future generations. The steps outlined in this fact sheet provide a roadmap for understanding your goals, engaging your heirs, and assembling the right team of professionals to guide your planning. But the most important part of legacy planning is taking the first step. Begin today by gathering your documents, starting conversations with your family, and connecting with a consulting forester or estate-planning professional who can help you move forward. Thoughtful planning now ensures that your woodland remains healthy, loved, and responsibly managed long into the future. Your actions today will shape the future of your woodland. Make the commitment to start your woodland legacy plan and secure a future that reflects your vision and stewardship.
Additional Resources
Download a PDF of this fact sheet
- Forestry Landowner Assistance, Ohio Division of Forestry
(ohiodnr.gov/discover-and-learn/safety-conservation/about-ODNR/forestry/landowner-assistance) - Ohio Society of American Foresters
(osafdirectory.com) - Ohio Association of Consulting Foresters
(ohioacf.com) - Ohio State University Extension Farm Office
(farmoffice.osu.edu) - Keeping Farmland in the Family
(farmoffice.osu.edu/sites/aglaw/files/site-library/LawBulletins/Keeping_Farmland%20_in_the_Family.pdf) - Legal Information on Conservation Easements (Land Trust Alliance)
(landtrustalliance.org) - National Timber Tax Website
(timbertax.org) - Harvesting Timber
(callb4ucut.com/ohio)
Acknowledgments
Support for the creation and publishing of this fact sheet were provided through a Lake Erie Forestry Education Assistance Grant funded by the National Fish and Wildlife Foundation.
References
Jimenez, M. P., DeVille, N. V., Elliott, E. G., Schiff, J. E., Wilt, G. E., Hart, J. E., & James, P. (2021). Associations between nature exposure and health: A review of the evidence. International Journal of Environmental Research and Public Health, 18(9), 4790.
doi.org/10.3390/ijerph18094790
Marrison, DL. (2026). Maintaining your farm and family’s legacy through transition planning. Manager’s Library Series, Farm Office, Ohio State University Extension.
farmoffice.osu.edu/farm-financial-management-and-policy-institute/managers-library
Tools for Engaging Landowners Effectively. (2018). Available profiles for Ohio, All family landowners with 10+ acres.
engaginglandowners.org/landowner-data/find-profiles?region=All&state=44