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Ohio Free Printable ET_ET36_FI_050112.indd for 2024 Ohio Qualified Farm Property Annual Report for Estate Tax Valuation

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Qualified Farm Property Annual Report for Estate Tax Valuation

Ohio I ET 36 Rev. 4/12 Department of Taxation 1st annual report 2nd annual report Final annual report Reset Form Estate Tax Unit P.O. Box 183050 Columbus, OH 43218-3050 1-(800) 977-7711 tax.ohio.gov Qualified Farm Property Annual Report for Estate Tax Valuation (Ohio Revised Code Section 5731.011) For dates of death prior to Jan. 1, 2013 Estate of: Decedent’s last name County in Ohio Decedent’s first name and initial Case number Estate tax file number Decedent’s Social Security number Date of death Part I – Identification Date Received by Ohio Department of Taxation Name of preparer Address City, state and ZIP code Telephone number of preparer Designation (please check one): Attorney Executor Administrator(s) Part II – General Farm Property Information 1. Farm property location. Please provide only the street address, parcel(s) number(s), county and township. 2. Current farm owner(s) name(s) 3. Has the farm property been devoted exclusively for agricultural use, within the meaning of Ohio Revised Code section 5713.30(A) since the date of the decedent’s death? Yes No 4. Has any farm property, valued at current agricultural use value (CAUV) in the return, been sold or split off in the last year?  Yes  No If yes, please provide the following information: Date of sale or transfer Sales price $ Total acreage Sold to Is this a qualified heir? Yes  No If no, please also provide a copy of the most current county auditor’s property tax record card showing the CAUV calculation, parcel number, total acreage and current owner’s name. Part III – Signature and Verification Under penalties of perjury, I declare that to the best of my knowledge and belief, the statements made herein are true and correct. Signature of preparer Date ET 36 Rev. 4/12 Page 2 General Information The four-year rule R.C. Section 5731.011(E) The estate remains open for four years. The CAUV will be disallowed if, during that time, the farm property is transferred to a nonqualified heir or the estate discontinues the qualified use of the property. Qualified use is considered terminated if property passes to a nonqualified heir even though the property is still used for farming. If one of these situations occurs, the department must be notified within nine months and a recapture tax (explained below) will be assessed against the person who is disposing of the property or terminating the qualified use. Annual report The qualified heirs are required to file an annual report, estate tax form 36, on the second, third and fourth anniversaries of the decedent’s date of death. The first annual report is due no sooner than 60 days before and no later than the second anniversary date of the decedent’s date of death. Failure to timely file the annual reports will result in the assessment of the recapture tax. Please provide a copy of the most current county auditor’s property tax record card showing the CAUV calculation, parcel number, total acreage and current owner’s name with the final annual report only. Recapture tax R.C. Section 5731.011(E) The recapture tax is the amount of tax savings realized in the decedent’s estate because of the reduction in value of the farm property. For example: Payment The payment of recapture tax is the responsibility of the qualified heirs. Interest is calculated on the recapture tax from nine months after the decedent’s date of death. If a qualified heir dies, no recapture tax will be assessed. Amended filings If any portion of the CAUV property is sold, transferred or converted to nonqualified use, the estate must file an amended estate tax form 2X showing the increase from the current CAUV value to the fair market value. The estate will also be required to file an amended estate tax form 34 reflecting the sale or conversion of the property. Miscellaneous information regarding the sale of CAUV property If the sale is to another qualified heir, there is no recapture tax. Assume the estate tax return shows all property at fair market value resulting in a tax of $25,000. However, when the estate reduces the farm property to CAUV, the tax actually due is only $8,000. Therefore, the savings realized is $17,000. This amount would also be the amount of recapture tax. If the sale is to a nonqualified heir, the recapture tax is assessed based upon the percentage of tax the portion of property sold generates. If the property sold is either the one-acre homesite or building only, there is no recapture tax, since that part of the property was originally included and taxed at fair market value. Where to file the completed estate tax form 36 Ohio Department of Taxation Estate Tax Unit P.O. Box 183050 Columbus, OH 43218-3050 (800) 977-7711 or FAX to (614) 387-1984
Extracted from PDF file 2023-ohio-form-et-36.pdf, last modified May 2012

More about the Ohio Form ET 36 Estate Tax TY 2023

We last updated the Qualified Farm Property Annual Report for Estate Tax Valuation in February 2024, so this is the latest version of Form ET 36, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ET 36 directly from TaxFormFinder. You can print other Ohio tax forms here.

Other Ohio Estate Tax Forms:

TaxFormFinder has an additional 82 Ohio income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form IT 1041ES Ohio Estimated Income Tax Payment Coupon for Estates and Trusts
Form IT 1041P Ohio Income Tax Payment Coupon for Estates and Trusts (OBSOLETE)
Form ET 24 Application for Extension of Time to File Ohio Estate Tax Return
Form ET 12 Application for Consent to Transfer Property or Other Interest of a Resident Decedent
Form ET 2-LargeEstate Estate Tax Return & Instructions for Estates With Dates of Death on or After Jan. 1, 2002 With Gross Value Over $338,333

Download all OH tax forms View all 83 Ohio Income Tax Forms

Form Sources:

Ohio usually releases forms for the current tax year between January and April. We last updated Ohio Form ET 36 from the Department of Taxation in February 2024.

Show Sources >

About the Estate Tax

The IRS, and many states, impose an estate tax on the transfer of cash and property between a decedent and their beneficiaries. These taxes generally only apply to estates over a certain size threshold, generally several million dollars, and therefore only affects the largest few percent of estates in the United States.

Historical Past-Year Versions of Ohio Form ET 36

We have a total of twelve past-year versions of Form ET 36 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form ET 36


2022 Form ET 36


2021 Form ET 36


2020 Form ET 36


2019 Form ET 36


2018 Form ET 36


2017 Form ET 36


2016 Form ET 36


2015 Form ET 36


Qualified Farm Property Annual Report for Estate Tax Valuation€ 2014 Form ET 36


2012 Form ET 36


2011 Form ET 36


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