Tax Data Series

Estate Tax

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.