Ohio Estate Tax
The Ohio Estate Tax was repealed effective January 1, 2013 and a sunset provision has been added.
Effective January 1, 2022, no Ohio estate tax is due for property that is first discovered after December 31, 2021 and no Ohio estate due for property discovered before December 31, 2021 but not disclosed or reported before December 31, 2021. The provisions are in effect even if the date of death was prior to January 1, 2013. These sunset provisions occurred with the passage of House Bill 110, 134th General Assembly.
From the Ohio Department of Taxation’s website at Ohio Estate Tax Update.