Estate Tax Distributions to all Governmental Units
for Settlement Periods during Calendar Year 1993
The Tax Commissioner administers Ohio's estate tax, but 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. Twice a year, the county treasurer
remits 36 percent of the tax collection to the state, less
various administration fees. The remaining portion is then
distributed to local jurisdictions based on the percentage of
estate assets held there.
Total estate taxes distributed to all local entities amounted
to $142.3 million in calendar year 1993, excluding
distributions for Clermont, Stark, and Wyandot counties. The
amount remitted to the state amounted to $80.8 million in the
same time period. The distributions range from a high of
$11.6 million in Cincinnati, Hamilton County, to a low of
-$16,877 in the Village of Fort Shawnee, Allen County.
When an estate has property in more than one county, the
county that the return was filed in must distribute the taxes
due to those jurisdictions outside of that county. In
reporting, most counties cite each jurisdiction outside of
their county along with the amount distributed to them. Some
counties, however, just make an "outside-of-county" entry and
do not specifically list these jurisdictions. This type of
entry is 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.