Filing Requirements​​ For dates of death on or after Jan. The taxes that must be paid are: real estate taxes, personal property taxes, local, state, and federal income taxes, and Ohio and federal estate taxes.Explanation of how property taxes are calculated and illustrates communities where levies have recently caused tax rates to increase in Cuyahoga County. At the same time, the Ohio tax also features lower rates for big estates, as most state estate taxes have graduated rates in which the top rate is 16 percent. Division of Taxation see ADM. 123.02. The Estate Tax is a tax on your right to transfer property at your death. An Ordinance declaring certain improvements to real property located in the City of.