No Estate Tax in Ohio?
The Ohio Estate Tax was repealed January 1, 2013. The Federal Estate tax has an exemption of 5.49 million (Indexed for inflation). You could, nevertheless, still be subject to estate taxes if you inherit from someone who lives in a state that still has estate taxes like Kentucky.
For more information see https://www.legalconsumer.com/inheritancelaw/topic.php?TopicID=4&ST=OH