Tax Data Series

Estate Tax

Estate Tax Distributions to all Governmental Units for Settlement Periods during Calendar Year 2001

Although the Tax Commissioner is the principal administrator of Ohio's estate tax, 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 (although installment payments are allowed for some estates). 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 located there.

Total estate taxes distributed to all local entities amounted to $268.7 million in calendar year 2001. The amount remitted to the state amounted to $152.1 million in 2001. The local distributions range from a high of $19.5 million in the City of Cincinnati, Hamilton County, to a low of ($14,411) in Washington Township, Clermont County. It should be noted that two counties (Lucas and Madison) did not submit a full year of data for this publication.

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 this information, 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.