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                                                                                                                ET 36
                                                                                                                Rev. 4/12
               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 – Identiﬁ cation                                                                          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 Veriﬁ cation

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

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ET 36
Rev. 4/12
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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-
ﬁ ed use of the property. Qualiﬁ ed 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 ﬁ le 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 ﬁ le 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 qualiﬁ ed
heir dies, no recapture tax will be assessed.

Amended ﬁ lings 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 ﬁ le 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

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