Legal Question in Wills and Trusts in Ohio

In the state of Ohio if someone dies without a will, the property will pass to that person's next of kin as determined by state law.

Ohio has an estate tax which taxes property owned by a deceased person that is in excess of $338,000. For estate tax purposes it does not matter if a person had a will or not. The only thing that might make a difference is that Ohio does not tax property that passes to a surviving spouse.