Ohio Rev. Code » Chapter 2105
Ohio Revised Code

Ohio Rev. Code § 2105.051 (2026)

Advancements - time of valuation

✓ current as of May 2026
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Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
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When a person dies, property that the person gave during the person's lifetime to an heir shall be treated as an advancement against the heir's share of the estate only if declared in a contemporaneous writing by the decedent or acknowledged in writing by the heir to be an advancement. For this purpose, property advanced is valued as of the time the heir came into possession or enjoyment of the property, or as of the time of death of the decedent, whichever occurs first. If the heir does not survive the decedent, the property shall not be taken into account in computing the intestate share to be received by the heir's issue, unless the declaration or acknowledgment provides otherwise.
Notes of Decisions
Cited in 2 cases, 1992–2014 · leading case: Lotz v. Lotz, 2014 Ohio 5625 (Ohio Ct. App. 2014).
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Lotz v. Lotz, 2014 Ohio 5625 (Ohio Ct. App. 2014). · cites it 2× “Therefore, perhaps without realizing it, Rickie created an extra requirement for himself by arguing that the Property was not only a gift but also an advancement on his inheritance.”
King v. King, 613 N.E.2d 251 (Ohio Ct. App. 1992). · cites it 5× “” The trial court based its holding on R.C. 2105.051, which provides, in part: “When a person dies, property that he gave during his lifetime to an heir shall be treated as an advancement against the heir’s share of the estate only if declared in a contemporaneous writing by the…”
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