The monies collected from this source are distributed by law: 20% to the State of Ohio and 80% to the taxing district in which the decedent has resided or owned property.
House Bill 508, 129th General Assembly, repealed the Ohio Estate Tax for the estates of individuals dying on or after January 1, 2013. However, the Ohio Estate Tax is still in effect for individuals dying prior to January 1, 2013 who have a gross estate greater than $338,333. See the following Ohio Estate Tax Update for further details about the repeal.
Estate Tax Payments should be made in the office of:
Nancy Nix, CPA
Butler County Auditor
130 High St. 3rd floor
Hamilton, Ohio 45011
However, checks should be made payable to: Michael McNamara, Butler County Treasurer
Estate Tax Forms:
Download the ET12 FILL IN Application for Consent to Transfer Property
Download the ET14 FILL IN Resident Tax Release (also commonly known as inheritance tax waiver form)
Download the ET13 FILL IN Employer Death Benefits and Retirement Plans for Resident and Nonresident decedents
Download the ET12A FILL IN Application for Consent to Transfer Property (Non Resident Decedent)
Download the ET17 FILL IN Ohio Estate & Additional Tax Estimated Payment Notice