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.