Estate Tax Distributions to all Governmental Units
for Settlement Periods during Calendar Year 2001
Although the Tax Commissioner is the principal administrator
of Ohio's estate tax, the tax is locally collected by the
treasurer of the county in which the decedent resided.
Payment by the estate administrator is due no later than nine
months from the date of the decedent's death (although
installment payments are allowed for some estates). After the
semi-annual settlements, each county remits 36 percent of the
tax collection to the state, less various administration
fees. The remaining portion is distributed to local
jurisdictions based on the percentage of estate assets
Total estate taxes distributed to all local entities amounted
to $268.7 million in calendar year 2001. The amount remitted
to the state amounted to $152.1 million in 2001. The local
distributions range from a high of $19.5 million in the City
of Cincinnati, Hamilton County, to a low of ($14,411) in
Washington Township, Clermont County. It should be noted that
two counties (Lucas and Madison) did not submit a full year
of data for this publication.
When an estate has property in more than one jurisdiction,
the county that the return was filed in must distribute the
taxes due to those localities. In reporting this information,
most counties cite each jurisdiction outside of their county
along with the amount distributed to them. Some counties,
however, do not specifically list these jurisdictions. These
entries are accounted for and labeled "unidentified" at the
end of this table.
The figures shown are compiled from a survey of county
auditors conducted by the Ohio Department of Taxation.