The estate tax in Ohio has been repealed with dates of death on or after Jan. 1, 2013 (House Bill 153, 129th General Assembly).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.
Effective for calendar year 2018, semi-annual settlements for all estate tax revenue are required on February 25th of each year; in prior years, there were two semi-annual settlement periods.
After processing the settlements, each county distributes estate tax revenue to the state and local governments. During calendar year 2018, total estate tax revenues distributed to all local entities amounted to approximately $622,371. The amount remitted to the state was $40,684 in 2018 (amount is not shown in the table). The local distributions ranged from a high of $108,713 in the City of Fairlawn, Summit County, to a low of -$17,867 in the City of Warren, Trumbull County.
The figures shown are compiled from a survey of county auditors conducted by the Ohio Department of Taxation.
