Estate Tax

Estate Tax

Phone:(937) 521-1860

Email: Contact Us

The Auditor’s Office serves as an agent for the State of Ohio in administering the estate tax.
Our purpose is to create a tracking system, in which it may be determined if an asset in an estate is taxable or not.   This is determined through a tax release.

We are also responsible for collecting any taxes owed.
When a tax return is filed with money due, we distribute that money to the proper districts.

You may call (937) 521-1860  at the Auditor’s Office or the Ohio Department of Taxation at
1-800-977-7711 or for more information.
The State of Ohio, Department of Taxation, Estate Tax Division has moved. The new address is:

P.O. Box 183050
Columbus, Ohio 43218-3050
(614) 387-1976
(614) 387-1984 Fax

Form 12

Form 13

Form 14

Administrative Changes


Changes Effective January 1, 2001 Regardless of the Date of Death of the Decedent

Safe deposit box inventory

Now in effect is the elimination of the requirement that the County Auditor’s Office conduct an inventory of safe deposit boxes upon the death of the owner, co-owner or any other person having access to the box. This includes self-storage boxes currently in use by several financial institutions or any other receptacle that may be deemed a “safe deposit box” under any definition or policy manual. This policy change applies to both resident and non-resident decedents of the State of Ohio. A formal tax release is no longer required to release the contents of a safe deposit box and financial institutions may permit access to all decedent boxes, though our office must still inventory safe deposit boxes as part of the process of establishing a guardianship.

Tax Release Requirements

Applications for consent to transfer property of a resident or non-resident decedent will no longer be required for assets equal to $25,000.00 or less per account. This applies to decedent name only, joint and payable on death  counts.

Filing Requirements

Form 12 & Form 14 (Tax Release)

These forms should be filed with the County Auditor where the decedent resided.

Complete the application (Form 12) with an original signature and a copy.

Complete tax release (Form 14) for each institution.

Letter from the bank, bank statements or savings passbook and certificates must be presented with this application.

For P.O.D. accounts, present passbook and letter from bank giving name of undisclosed beneficiary and relationship to decedent.

For joint and survivorship property, give name and relationship of survivor to decedent.

For any investment portfolios or living trusts assets released must complete (Form 12) itemizing all assets controlled by these instruments. Form 14 will accompany for each item.

Form 13 (Consent To Transfer)

This form is used for insurance policies, annuities, Keogh plans, employer-related death benefits, etc.

Complete the application (Form 13) with an original signature and two copies.
Our office releases one per policy not per beneficiary.

Ohio Estate Tax Return

When filing the return (Form 2), it must be filed in duplicate in Probate Court with the accounts desk.

If the estate is taxable, Form 5 and Form 22 must accompany the estate tax return.

If the estate is non-taxable, Form 22 must accompany the estate tax return.

Form 17 is filed in duplicate and used for:

Estimated payment
Additional tax payment
Interest only payment
Penalty payment
Deficiency payment
On Form 17 please provide us with the social security number of the decedent.

Statutory Changes


Changes for dates of death on or after January 1, 2001

In the past, an Ohio Estate Tax Return was required for estates with a value of $25,000.00  or more and with an estate tax credit of $500.00.   The new statute, which affects dates of death  on or after January 1, 2001, requires that an estate tax return must be filed only for estates with  a gross value of more than $200,000.00, with an estate tax credit of $6,600.00.   The executor or administrator of the estate is responsible for filing the return with the county probate court where  the decedent resided.   For dates of death in 2001, the percentage of Ohio estate tax paid to local
governments will increase to 70 percent.