Tax Data Series

Estate Tax

Estate Tax Distributions to all Governmental Units for Settlement Periods during Calendar Year 1996

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. 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 held there.

Total estate taxes distributed to all local entities amounted to $162.8 million in calendar year 1996, excluding distributions for Wyandot county. Eight counties are only for part-year distributions. They are Ashland, Defiance, Hancock, Lucas, Marion, Perry, Pike and Sandusky. The amount remitted to the state amounted to $94.6 million in the same time period. The distributions range from a high of $12.9 million in Cincinnati, Hamilton County, to a low of -$10,022 in Nottingham Township, Harrison 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.