Estate Tax
Estate Tax Distributions to all Governmental Units
for Settlement Periods during Calendar Year 2009
Although the tax commissioner has primary administrative
responsibility for Ohio's estate tax, the tax is collected by
the treasurer of the county in which the decedent
resided. Payment by the estate executor is due no later
than nine months from the date of the decedent's death
(although installment payments are allowed for some
estates).
Semi-annual settlements required by section 5731.46 of the
Ohio Revised Code are processed by the Ohio Department of
Taxation. Two settlement periods in six-month
increments are designated: August 21st through February 25th
and February 26th through August 20th. This publication
shows distributions made from August 21, 2008 through August
20, 2009.
After processing the semi-annual settlements, 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 June 30, 1983: 50 percent to the municipal corporation or
township of origin; 50 percent, less cost of local
administration, to the state General Revenue Fund.
• Estates with dates of death between
July 1, 1983 to December 31, 2000: 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: After prescribed local costs of
administration are defrayed, 80 percent of the remainder goes
to the municipal corporation or township of origin, and 20
percent of the remainder goes to the state General Revenue
Fund.
During calendar year 2009, total estate tax revenues
distributed to all local entities amounted to $225.6
million. The amount remitted to the state was $59.5
million in 2009 (such amount is not shown in the
table). The local distributions ranged from a high of
$17.1 million in the City of Cincinnati, Hamilton County, to
a low of -$2,087,902 in the City of Bay Village, Cuyahoga
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.