ET 36 
               Department of                                                                                 Rev. 4/12 
Ohio I         Taxation 
               Estate Tax Unit                    Reset Form                             1st annual report
               P.O. Box 183050 
               Columbus, OH 43218-3050                                                   2nd annual report 
               1-(800) 977-7711 
               tax.ohio.gov                                                              Final annual report

                                Qualifi ed 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            Decedent’s fi rst name and initial             Estate tax fi le number 

County in Ohio                 Case 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 qualifi ed heir? Yes   No 
  If no, please also provide a copy of the most current county auditor’s property tax record card showing the CAUV cal-
culation, 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    The estate remains open for four years. The CAUV will be disallowed if, during that time, 
R.C. Section          the farm property is transferred to a nonqualifi ed heir or the estate discontinues the quali-
                        fied use of the property. Qualified use is considered terminated if property passes to a 
5731.011(E) 
                      nonqualifi ed heir even though the property is still used for farming. If one of these situ-
                      ations occurs, the department must be notifi ed within nine months and a recapture tax 
                      (explained below) will be assessed against the person who is disposing of the property 
                      or terminating the qualifi ed use. 

Annual report         The qualifi ed 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 fi rst 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 assess-
                      ment 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 fi nal annual report only. 

Recapture tax         The recapture tax is the amount of tax savings realized in the decedent’s estate because 
R.C. Section          of the reduction in value of the farm property. For example: 
5731.011(E) 
                            Assume the estate tax return shows all property at fair market value re-
                            sulting 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. 

Payment               The payment of recapture tax is the responsibility of the qualifi ed 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 nonqualifi ed use, 
                      the estate must fi le 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 fi le an amended 
                      estate tax form 34 refl ecting the sale or conversion of the property. 

Miscellaneous         If the sale is to another qualifi ed heir, there is no recapture tax. 
information 
                      If the sale is to a nonqualifi ed heir, the recapture tax is assessed based upon the percent-
regarding the sale of 
                      age of tax the portion of property sold generates. 
CAUV property 
                      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          Ohio Department of Taxation 
the completed         Estate Tax Unit 
                      P.O. Box 183050 
estate tax form 36 
                      Columbus, OH  43218-3050 
                      (800) 977-7711 
                      or FAX to (614) 387-1984