Tax Data Series

ESTATE TAX:  Distributions to All Governmental Units for Settlement Periods during Calendar Year 2017

The estate tax in Ohio has been repealed with dates of death on or after Jan. 1, 2013 (House Bill 153, 129th General Assembly). 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 to February 25th and February 26th to August 20th.  This publication shows distributions made from August 21, 2016 through August 20, 2017.

After processing the semi-annual settlements, each county distributes estate tax revenue to the state and local governments.  During calendar year 2017, total estate tax revenues distributed to all local entities amounted to approximately $1.5 million.  The amount remitted to the state was $410,392 million in 2017 (amount is not shown in the table).  The local distributions ranged from a high of $90,555 in the Township of Union, Clermont County, to a low of -$23,783 in the City of Aurora, Portage County.

The figures shown are compiled from a survey of county auditors conducted by the Ohio Department of Taxation.