Estate Tax

The County Auditor serves as the agent for the Tax Commissioner of Ohio in the administration of the Ohio estate tax. The following summarizes statutory and administrative rule changes impacting the regulation of estate tax in Ohio:

Beginning January 1, 2001, regardless of the decedent's date of death, the tax commissioner has authorized an automatic, six-month extension of time to file the Ohio Estate Tax Return. However, any payments made after nine months from the date of death should be charged statutory interest.

The tax commissioner no longer requires an audit of a safe deposit box upon the death of the owner. Beginning January 1, 2001, the county auditor is no longer required to issue a consent to transfer for accounts $25,000 or less.

Tax Rates

Net Taxable EstateTax Rate
Over $200,000 but not over $300,000$6,600 + 5% of excess over $200,000
Over $300,000 but not over $500,000$11,600 + 6% of excess over $300,000
Over $500,000$23,600 + 7% of excess over $500,000

Specific Estate Tax Questions

Call the Estate Tax Unit on 800-977-7711 for specific Estate tax questions.