Tax Data Series

Estate Tax

Estate Tax Distributions to all Governmental Units for Settlement Periods during Calendar Year 2007

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 processing the semi-annual settlements required by section 5731.46 of the Ohio Revised Code, each county distributes estate tax revenue to the state and local governments.  The money is distributed as follows:

• Estates with dates of death prior to January 1, 2001: 64 percent to the municipal corporation or township of origin; 36 percent, less cost of local administration, to the state General Revenue Fund.

• Estates with dates of death on or after January 1, 2001 to December 31, 2001: 70 percent to the municipal corporation or township of origin; 30 percent, less cost of local administration, to the state General Revenue Fund.

• Estates with dates of death on or after January 1, 2002: 80 percent to the municipal corporation or township of origin; 20 percent, less cost of local administration, to the state General Revenue Fund.

During calendar year 2007, total estate tax revenues distributed to all local entities amounted to $245.1 million.  The amount remitted to the state was $69.1 million in 2007.  The local distributions ranged from a high of $15.8 million in the City of Cincinnati, Hamilton County, to a low of -$254,771 in the City of Gahanna, Franklin County. 

When an estate has property in more than one jurisdiction, the county that processes the return 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. However, some counties do not or can not specify these jurisdictions.  These entries are accounted for and labeled “unidentified”.

The figures shown are compiled from a survey of county auditors conducted by the Ohio Department of Taxation.