Ohio Rev. Code § 2113.35
Ohio Revised Code, Executor and Administrator Fees
- Personal representative's commission schedule: 4% to $100,000, 3% to $400,000, 2% above
- The personal representative's commission adds a 1% fee on real property not sold under subsection (B)
The section’s own words
(A) Executors and administrators shall be allowed fees upon the amount of all the personal property, including the income from the personal property, that is received and accounted for by them and upon the proceeds of real property that is sold, as follows: (1) For the first one hundred thousand dollars, at the rate of four per cent; (2) All above one hundred thousand dollars and not exceeding four hundred thousand dollars, at the rate of three per cent; (3) All above four hundred thousand dollars, at the rate of two per cent. (B) Executors and administrators shall be allowed a fee of one per cent on the value of real property that is not sold. Executors and administrators also shall be allowed a fee of one per cent on the value of all property that is not subject to administration and that would have been includable for purposes of computing the Ohio estate tax, except joint and survivorship property, had the decedent died on December 31, 2012, so that section 5731.02 of the Revised Code applied to the estate.