No. Effective on January 1, 2001, regardless of the date of death of the decedent, the tax commissioner will no longer require the inventory of a safe deposit box upon the death of the owner, co-owner or any other person having access to the box. This includes self-storage boxes currently in use by several financial institutions or any other receptacle that may be deemed a safe deposit box. This policy change applies to both resident and non-resident decedents of the State of Ohio.



In addition, financial institutions may permit access to all boxes without requiring a tax release, or other form from the tax commissioner consenting to the access.