Estate planning basics in Ohio

State rules are general information kept current by Legacy Guard, last reviewed October 21, 2026. Your attorney's advice comes first. Figures that are adjusted each year are given for the year stated.

What this means for your plan

• Ohio has no state estate tax, so only the federal exemption of $15 million per person (2026) applies. Most families will not owe federal estate tax, but a plan still decides who gets what and how smoothly.
• A transfer on death deed can pass your home to a named person without probate. It does not replace a trust, and it needs to be coordinated with one, but it is a simple tool worth asking about.
• Small estate rules only matter if little or nothing goes through probate. A funded trust and up to date beneficiary designations are what keep an estate small in the first place, and that is exactly what the Legacy Guard annual review checks each year.

Questions about Ohio

Does Ohio have an estate tax?

No. Ohio has no state estate tax. The federal estate tax exemption is $15 million per person for 2026.

Does Ohio have an inheritance tax?

No. Ohio does not tax what an heir receives.

Is Ohio a community property state?

No. Ohio is a common law property state. Ohio probate is a county court process that takes at least six months for creditor claims and is public. Transfer on death affidavits and titles, plus living trusts, are all common ways to avoid it.

Does Ohio allow a transfer on death deed for real estate?

Yes. Ohio uses a transfer on death designation affidavit recorded against the deed.

What is the small estate limit in Ohio?

Release from administration for estates up to $35,000, or $100,000 when the surviving spouse inherits everything. A summary release covers very small estates where the funeral bill was paid.