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 |
