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State Estate Tax Chart
Current Estate Tax Exemptions for 18 States and DC

By , About.com Guide

Currently 18 states and the District of Columbia collect a state estate tax. Below is a chart that lists which states currently collect estate taxes at the state level and their respective 2009 and 2010 state estate tax exemptions.

Delaware was the most recent state to bring back its state estate tax, effective as of July 1, 2009; two states will see their estate tax exemption increase on January 1, 2010: Rhode Island's exemption will increase to $850,000 and Connecticut's exemption will increase to $3,500,000; and two states will actually see their state estate tax disappear on January 1, 2010: Kansas and Oklahoma.

For information about state inheritance taxes, which are not the same as state estate taxes, refer to the State Inheritance Tax Chart.

State Estate Tax Chart

State 2009 Exemption Amount 2010 Exemption Amount
Connecticut $2,000,000 $3,500,000
Delaware $3,500,000 $3,500,000
District of Columbia $1,000,000 $1,000,000
Illinois $2,000,000 $2,000,000
Kansas $1,000,000 State estate tax abolished
Maine $1,000,000 $1,000,000
Maryland $1,000,000 $1,000,000
Massachusetts $1,000,000 $1,000,000
Minnesota $1,000,000 $1,000,000
New Jersey $675,000 $675,000
New York $1,000,000 $1,000,000
North Carolina $3,500,000 $3,500,000
Ohio $338,333 $338,333
Oklahoma $3,000,000 State estate tax abolished
Oregon $1,000,000 $1,000,000
Rhode Island $675,000 $850,000
Tennessee $1,000,000 $1,000,000
Vermont $2,000,000 $2,000,000
Washington $2,000,000 $2,000,000
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