Estate Taxes

The County Auditor acts as an agent for the Ohio Tax Commissioner and is responsible for processing the Estate tax returns of decedents who resided in Cuyahoga County.

The monies collected from the estate tax are distributed by law as follows:

• 36% to the State of Ohio and 64% to the taxing district (City, Township or Village) in which the decedent had resided and/or owned real property
• For dates of death on or after January 1, 2001, the distribution is 70% to the municipality and 30% to the State of Ohio.
• For dates of death after January 1, 2002, the distribution is 80% to the municipality and 20% to the State of Ohio.

In Ohio, an Estate Tax return is filed within nine months of a person's date of death. The tax due is based on the net value of the decedent's estate. The net estate is gross estate value minus the debts and administration expenses of the estate. The gross estate is made up of all assets, such as real estate, bank accounts, stocks, bonds, personal property, and such. The debts and administration expenses are made up of funeral costs, attorney and executor fees, outstanding bills in the name of the decedent, and such. Ohio has an unlimited marital deduction which allows property to pass from one spouse to another without taxation.