Distribution Estate Tax

Estate Tax

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

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: 80 percent to the municipal corporation or township of origin; 20 percent, less cost of local administration, to the sate General Revenue Fund.

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 cannot specify these jurisdictions. These entries are accounted for and labeled "unidentified". Figures compiled from a survey of county auditors conducted by the Ohio Department of Taxation are available in the link below.

http://www.tax.ohio.gov/tax_analysis/tax_data_series/estate/publications_tds_estate.aspx