Estate Tax

The  County Auditor serves as the agent for the Tax Commisioner 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 commisioner 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 commisioner 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.

Net taxable Estate

Tax 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

$23600+7% of excess over $500,000

Call 1-800-977-7711 for specific Estate tax questions.

For more information please visit the Ohio Department of Taxation’s Estate Tax Website.