This page provides a plain-English summary of key elder care and estate planning information specific to Ohio residents. It covers Ohio Medicaid limits, estate tax rules, advance directive information, and links to important Ohio agencies and resources.
Information on this page is updated periodically but laws and limits change frequently. Always verify current figures with the relevant agency or a licensed attorney.
Ohio Medicaid — 2026 Eligibility Limits for Long Term Care
Ohio Medicaid is administered by the Ohio Department of Medicaid and is the primary payer for nursing home care for eligible low income Ohio residents. Ohio expanded Medicaid under the Affordable Care Act in 2014 providing coverage to a broader range of residents.
Income limit — single applicant The income limit for a single nursing home Medicaid applicant is $2,982 per month in 2026. Ohio uses a medically needy spend-down pathway — rather than Qualified Income Trusts — for applicants whose income exceeds the limit. This means applicants can apply excess income toward medical expenses to qualify.
Asset limit — single applicant A single applicant must have $2,000 or less in countable assets. Exempt assets include the primary residence with equity up to $752,000 if the applicant intends to return home, one vehicle, personal belongings and household furnishings, IRAs and 401(k)s in payout status meaning Required Minimum Distributions are being taken, and irrevocable burial trusts.
Home and community based care — PASSPORT Waiver Ohio’s PASSPORT Waiver program provides home and community based services for people who need nursing home level care but want to remain at home. The asset limit for PASSPORT is $2,000 for a single applicant and the income limit is $2,982 per month. Ohio also offers the Assisted Living Waiver and MyCare Ohio for eligible residents.
Married couples — one spouse applying When only one spouse applies for Medicaid the community spouse — the spouse who remains at home — may retain 50 percent of the couple’s combined assets up to a maximum of $162,660. If 50 percent of the couple’s assets is less than $32,532 the community spouse may retain up to $32,532.
Monthly Maintenance Needs Allowance The community spouse is entitled to a minimum monthly income allowance of up to $4,066.50 per month in 2026. If the community spouse’s income falls below this amount the nursing home spouse may transfer income to bring the community spouse up to the allowance.
Personal needs allowance Ohio nursing home Medicaid recipients are allowed to keep $75 per month as a personal needs allowance. The remainder of income is applied toward the cost of care.
Look-back period Ohio has a 60-month — five year — look-back period for nursing home Medicaid and HCBS Waivers. Asset transfers made within 60 months of applying that were for less than fair market value may result in a penalty period of ineligibility.
Estate recovery Ohio requires Medicaid estate recovery for recipients aged 55 and older. After a Medicaid recipient dies the state seeks reimbursement from probate assets for long term care costs paid. Ohio limits recovery to probate assets meaning assets that pass outside of probate through a living trust beneficiary designation or joint ownership may be protected. Planning with an elder law attorney can help protect assets from estate recovery.
How to apply for Ohio Medicaid Applications can be submitted online at benefits.ohio.gov, by phone at 1-800-324-8680, or in person at your local County Department of Job and Family Services — CDJFS.
Ohio Medicaid administering agency Ohio Department of Medicaid — medicaid.ohio.gov
Ohio Estate Tax — 2026
No Ohio state estate tax Ohio does not impose a state estate tax or a state inheritance tax. Ohio repealed its estate tax effective January 1 2013. Before 2013 Ohio taxed estates above $338,333 but that tax no longer applies. Ohio residents can pass assets to heirs without any state-level estate or inheritance tax regardless of the size of the estate.
Important note for Ohio residents with out-of-state connections While Ohio does not impose an inheritance tax some neighboring states do. If you inherit assets from someone who lived in Pennsylvania you may owe Pennsylvania inheritance tax on those assets even though you live in Ohio. Similarly if an Ohio resident owns real estate in a state with an estate tax that state may tax the property. Ohio residents with multi-state property or family connections should consult an estate planning attorney about potential out-of-state tax exposure.
Federal estate tax Ohio residents may be subject to the federal estate tax. The federal estate tax exemption is $15,000,000 per person in 2026 following enactment of the One Big Beautiful Bill Act. The exemption is portable between spouses meaning a married couple can protect up to $30,000,000 from federal estate tax with proper planning. The top federal estate tax rate is 40 percent on amounts above the exemption.
No Ohio gift tax Ohio does not impose a state gift tax. Federal gift tax rules apply — the annual gift tax exclusion is $19,000 per recipient in 2026.
Inherited retirement accounts — income tax consideration While Ohio has no estate or inheritance tax Ohio residents who inherit retirement accounts such as IRAs and 401(k)s will owe federal income tax on withdrawals. Under the SECURE Act 2.0 most non-spouse beneficiaries must withdraw the entire inherited retirement account within 10 years. This can create a significant income tax burden especially for beneficiaries in their peak earning years. Planning for inherited retirement accounts is an important part of Ohio estate planning.
Ohio probate Ohio has a well-established probate process but probate can be time-consuming and costly. Many Ohio residents use revocable living trusts transfer on death designations and beneficiary designations to pass assets outside of probate and simplify estate administration for their families.
Ohio Advance Directives
Ohio law recognizes the following advance directive documents:
Ohio Durable Power of Attorney for Health Care Names a healthcare agent to make medical decisions on your behalf when you are unable to do so. Must be signed and witnessed by two adults who are not the healthcare agent.
Ohio Living Will Declaration Documents your wishes regarding life-sustaining treatment when you are in a terminal condition or permanently unconscious state. Must be signed and witnessed by two adults.
Ohio Do Not Resuscitate — DNR — Order A physician order directing healthcare providers not to perform CPR. Ohio has a specific DNR Comfort Care program with standardized forms and protocols.
Ohio POLST — Physician Orders for Life-Sustaining Treatment Ohio uses a Medical Orders for Scope of Treatment — MOST — form for seriously ill patients that documents specific medical orders regarding CPR hospitalization and artificial nutrition. Must be signed by a physician or nurse practitioner.
Ohio Advance Directive Registry Ohio does not maintain a statewide advance directive registry. Copies of your advance directive should be given to your healthcare agent physician and any hospital or care facility where you receive care.
Free Ohio advance directive forms Free Ohio-specific advance directive forms are available at caringinfo.org and from the Ohio State Bar Association at ohiobar.org.
Ohio Key Agencies and Resources
Ohio Department of Medicaid Administers Ohio Medicaid including long term care programs. Website: medicaid.ohio.gov Ohio Benefits Online: benefits.ohio.gov Phone: 1-800-324-8680
Ohio Department of Aging Coordinates programs and services for older Ohioans including the PASSPORT Waiver home care program and the Ohio SHIP program for free Medicare counseling. Website: aging.ohio.gov Phone: 1-800-266-4346 Ohio SHIP — free Medicare counseling: 1-800-686-1578
Ohio Area Agencies on Aging Ohio is served by 12 Area Agencies on Aging that coordinate local services for older adults and caregivers. Eldercare Locator: 1-800-677-1116 or eldercare.acl.gov
Ohio Long Term Care Ombudsman Program Advocates for the rights of residents of nursing homes and assisted living facilities. Investigates complaints and helps resolve problems free of charge. Website: aging.ohio.gov/care-and-living/long-term-care-ombudsman Phone: 1-800-282-1206
Ohio Legal Help Provides free legal information and resources for Ohio residents including seniors on issues related to Medicaid benefits housing and elder law. Website: ohiolegalhelp.org Phone: 1-866-LAW-OHIO — 1-866-529-6446
Ohio State Bar Association Lawyer Referral Service Connects Ohioans with attorneys including those who specialize in elder law and estate planning. Website: ohiobar.org Phone: 1-800-282-6556
Ohio Veterans Resources
Ohio Department of Veterans Services Provides services and benefits to Ohio veterans and their families including free VA claims assistance and connections to Ohio veterans resources. Website: dvs.ohio.gov Phone: 1-888-DVS-OHIO — 1-888-387-6446
Ohio State Veterans Homes Ohio operates veterans homes providing long term care to eligible veterans and their spouses. Facilities are located in Georgetown, Sandusky, and Zanesville. Website: dvs.ohio.gov/home/veteran-services/ohio-veterans-homes
Ohio Veterans Bonus Ohio offers a bonus program for eligible veterans who served in qualifying conflicts. Contact the Ohio Department of Veterans Services for details on currently available programs.
Ohio Senior Property Tax Benefits
Homestead Exemption Ohio homeowners aged 65 and older or permanently and totally disabled who meet income requirements may qualify for a reduction in the taxable value of their home. The exemption reduces the home’s assessed value by $25,000 for qualifying seniors reducing annual property taxes. Apply through your county auditor’s office.
Owner Occupancy Credit Ohio homeowners who occupy their home as a primary residence receive a 2.5 percent reduction in property taxes regardless of age or income.
Property Tax Deferral Ohio does not have a statewide property tax deferral program but some counties offer assistance programs for low income seniors. Contact your county auditor for information about programs available in your county.
Finding Elder Law and Estate Planning Attorneys in Ohio
The following resources can help you find a qualified elder law or estate planning attorney in Ohio:
- National Academy of Elder Law Attorneys — NAELA — naela.org — searchable directory by location
- Ohio State Bar Association Lawyer Referral Service — ohiobar.org — 1-800-282-6556
- Ohio Chapter of NAELA — Ohio has an active NAELA chapter with members throughout the state
- Ohio Legal Help — ohiolegalhelp.org — free legal information and referrals for income-qualifying seniors
The information on this page is for general informational purposes only and does not constitute legal or financial advice. Ohio Medicaid rules and other figures change frequently. Always verify current information with the relevant agency or a licensed attorney. Laws vary and individual circumstances differ significantly.
Last updated: March 2026