Estate Tax
Estate Tax Distributions to all Governmental Units
for Settlement Periods during Calendar Year 1999
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 $263.3 million in calendar year 1999, excluding
distributions for Perry County. The amount remitted to the
state amounted to $154.4 million in 1999. The local
distributions range from a high of $19.7 million in the City
of Cincinnati, Hamilton County, to a low of ($1,767) in
Scioto Township, Pike County.
When an estate has property in more than one jurisdiction,
the county that the return was filed in must distribute the
taxes due to those localities. In reporting, most counties
cite each jurisdiction outside of their county along with the
amount distributed to them. Some counties, however, do not
specifically list these jurisdictions. These entries are
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.