When a person dies "intestate", meaning the person died without a will, the governing entity that overseas how the property should be distributed is called the probate court, which exists in each of the 88 counties in Ohio.  The primary job of the probate court is to see that all debts, taxes, and other financial affairs of people who die in that county are resolved, and that the money and other property that is left after the debts are paid is distributed to the persons legally entitled to receive them. 

The determination of who is legally entitled to receive the assets is defined by the statute of descent and distribution, also known as the intestacy statute.  This statute is the law that spells out how the probate assets in an intestate estate will be distributed to the decedent’s heirs after all claims, expenses, and taxes have been paid.  Generally, the statute favors those heirs most closely related to the decedent.

 Some highlights from the statute are:

• If a decedent is survived by a spouse and there are no surviving children, or descendants of any deceased children, then the entire estate goes to the spouse.

• If a decedent is survived by a spouse and one or more children or descendants of their children and all the children who survive or have lineal descendants are also the children of the surviving spouse, then the entire estate goes to the surviving spouse.

• If a decedent is survived by a spouse and one child or the child’s descendants and the surviving spouse is not the natural or adoptive parent of the child, then the spouse receives the first $20,000 from the estate plus one-half of the remainder and the balance of the remainder passes to the child or the child’s descendants.

• If a decedent is survived by a spouse and more than one child or their descendants, then the spouse will receive the first $60,000 if the spouse is the natural or adoptive parent of one, but not all of the children, or the first $20,000 if the spouse is not the natural or adoptive parent of any of the children.  The spouse will receive one-third of the balance of the estate and the children will receive two-thirds of the balance of the estate.  Descendants of a deceased child will divide that child’s share.

• If there is no surviving spouse, but there are surviving children or their descendants, then each one of the children receives an equal share of the estate.  Descendants of a deceased child will divide that child’s share.

• If the decedent has no surviving spouse or children and there are no descendants of any deceased children, then the estate goes to his or her surviving parent(s) or, if both parents have died, in equal shares to the decedent's brothers and sisters or their descendants.

NOTE: the items noted above represent only a portion of the statute of descent and distribution.  The list has been modified to be presented in easier to read terms and does not represent an all inclusive list of survivorship situations spelled out in the statute.

Please contact our office to discuss estate planning and your options before taking any action related to planning or administering an estate.