Estate Planning Law in Ohio: Overview
Ohio does not impose a state estate tax (repealed in 2013) or inheritance tax. The state is a common law property state with its own probate code (not the UPC). Each county has a dedicated Probate Court. Ohio was an early adopter of transfer-on-death deed legislation. The state requires two witnesses for wills; holographic wills are not recognized. The surviving spouse has an elective share. The small estate summary release threshold is $35,000. Ohio has comprehensive trust law under the Ohio Trust Code.
Key Statutes & Deadlines
State Estate Tax
No state estate tax (repealed 2013)
ORC § 5731.01
Small Estate Threshold
$35,000 for summary release
ORC § 2113.03
Will Execution
Two witnesses; no holographic wills
ORC § 2107.03
Transfer-on-Death Deed
Transfer-on-death affidavit for real property
ORC § 5302.22
Elective Share
One-half if one child or no children; one-third if two or more children
ORC § 2106.01
Transfer-on-Death Affidavits
Ohio uses a transfer-on-death (TOD) affidavit system for real property, which was one of the earliest in the nation. The property owner files an affidavit designating a beneficiary to receive the property at death. The affidavit must be recorded. It is revocable during the owner's lifetime. This is one of the most commonly used probate avoidance tools in Ohio.
Probate Court System
Ohio has a dedicated Probate Court in each of its 88 counties. The Probate Judge is an elected official who handles estate administration, will contests, guardianship, conservatorship, adoptions, marriage licenses, and mental health commitments. Ohio's Probate Courts are among the most accessible courts in the state. The process involves filing the will, appointing an executor, inventorying assets, and notifying creditors (six-month claims period).
Spousal Protections
Ohio provides the surviving spouse with an elective share: one-half of the net estate if there is one child or no children, or one-third if there are two or more children. The spouse also has rights to remain in the mansion house (home) for one year, an automobile allowance, and exempt personal property up to $40,000.
Ohio Court System
Ohio has a Probate Court in each of its 88 counties. Elected Probate Judges handle estates, wills, trusts, guardianship, adoption, and marriage licenses. Ohio has both full administration and summary release procedures. Appeals go to the appropriate District Court of Appeals and then to the Ohio Supreme Court.
Damages & Penalties
Ohio has no state estate or inheritance tax (repealed 2013). Fiduciaries face liability for breach. Ohio Probate Courts can remove fiduciaries and surcharge them. The state criminalizes will destruction.
Recent Legislative Changes
Ohio repealed its state estate tax in 2013. The state has updated its trust code and continues to maintain its TOD affidavit system for real property.
Key Takeaways
- No state estate or inheritance tax (estate tax repealed 2013).
- Dedicated Probate Court in each of 88 counties.
- Transfer-on-death affidavits for real property are widely used.
- Holographic wills not recognized; two witnesses required.
- Elective share is one-half (one or no children) or one-third (two+ children).
- Small estates under $35,000 qualify for summary release.
- Surviving spouse has mansion house, auto, and personal property allowances.
Frequently Asked Questions
Does Ohio have a state estate tax?
No, Ohio repealed its state estate tax in 2013. Only federal estate tax applies.
How does the transfer-on-death affidavit work?
The property owner records an affidavit naming a beneficiary to receive real property at death without probate. It is revocable during the owner's lifetime.
Are holographic wills valid?
No, Ohio requires two witnesses for a valid will.
What is the small estate threshold?
$35,000 for summary release from administration.
What is the elective share?
One-half of the net estate with one or no children; one-third with two or more children.
What special rights does the surviving spouse have?
The spouse can remain in the home for one year, receives a vehicle allowance, and can claim up to $40,000 in personal property.
This guide is provided for general informational purposes only and does not constitute legal advice. Ohio laws may change, and the information here may not apply to your specific situation. For advice tailored to your circumstances, consult with a qualified Ohio attorney.