{
 "name": "exittaxestimator.com State Death Taxes",
 "title": "State Death Taxes",
 "url": "https://exittaxestimator.com/datasets/state-death-taxes/",
 "csv": "https://exittaxestimator.com/datasets/state-death-taxes.csv",
 "markdown": "https://exittaxestimator.com/datasets/state-death-taxes/index.md",
 "computed_at": "2026-11-08",
 "license": "https://exittaxestimator.com/terms",
 "headline": "The State Death Taxes carries 3 published figures read from 2 sources' own pages, under different breakdowns, so no one range is stated, read 7 November 2026.",
 "quotes": [
  "The State Death Taxes carries 3 published figures read from 2 sources' own pages, under different breakdowns, so no one range is stated, read 7 November 2026.",
  "2 of the 8 named sources read in full publish a figure; 6 publish none, read 7 November 2026.",
  "State Death Taxes, time dates of death on or after 2023-01-01: median 2,000,000 USD across 1 source, read 7 November 2026."
 ],
 "citation": "\"exittaxestimator.com State Death Taxes\", updated 2026-11-08, https://exittaxestimator.com/datasets/state-death-taxes/.",
 "changed_since": null,
 "national": {
  "unit": "USD",
  "n": 3,
  "median": 2000000,
  "min": 1000000,
  "max": 3000000,
  "p25": 1000000,
  "p75": 3000000,
  "mean": 2000000,
  "units": {
   "USD": 3
  },
  "published_sources": 2,
  "named_sources": 9,
  "read_sources": 8,
  "not_published": 6,
  "published_share": 0.25
 },
 "by_axis": {
  "time": {
   "dates of death on or after 2023-01-01": {
    "USD": {
     "n": 1,
     "median": 2000000,
     "min": 2000000,
     "max": 2000000,
     "p25": 2000000,
     "p75": 2000000,
     "mean": 2000000
    }
   }
  }
 },
 "rows": [
  {
   "source": "Washington Department of Revenue - estate tax",
   "url": "https://dor.wa.gov/taxes-rates/other-taxes/estate-tax",
   "figure": "$3,000,000 ",
   "value": 3000000,
   "unit": "USD",
   "vat": null,
   "axis": {},
   "retrieved_at": "2026-11-07",
   "quote": "The filing threshold and exclusion amount is set at $3,000,000 for decedents passing away on or after July 1, 2026.",
   "source_class": "primary-government",
   "text_sha256": "1c5d7b4c626303f200bfcc866560d46d5513f3ba14b7958c74ce939ed1fe6270"
  },
  {
   "source": "Massachusetts Department of Revenue - estate tax guide",
   "url": "https://www.mass.gov/info-details/massachusetts-estate-tax-guide",
   "figure": "$1,000,000.",
   "value": 1000000,
   "unit": "USD",
   "vat": null,
   "axis": {},
   "retrieved_at": "2026-11-07",
   "quote": "Massachusetts estate tax returns are required if the gross estate, plus adjusted taxable gifts (computed using the Internal Revenue Code in effect on December 31, 2000), exceeds the filing threshold as follows: For decedents dying on or after January 1, 2016, and before January 1, 2023, with a gross estate of more than $1,000,000.",
   "source_class": "primary-government",
   "text_sha256": "e3503e08673d80da58b96c9400607be8cbc222b4a4485151ed50bb5117c74dbc"
  },
  {
   "source": "Massachusetts Department of Revenue - estate tax guide",
   "url": "https://www.mass.gov/info-details/massachusetts-estate-tax-guide",
   "figure": "$2,000,000.",
   "value": 2000000,
   "unit": "USD",
   "vat": null,
   "axis": {
    "time": "dates of death on or after 2023-01-01"
   },
   "retrieved_at": "2026-11-07",
   "quote": "For dates of death on or after January 1, 2023, the personal representative of a decedent who was a domiciliary of Massachusetts must file a Massachusetts Estate Tax Return (Form M-706) if the gross value of the decedent’s estate, plus adjusted taxable gifts, exceeds $2,000,000.",
   "source_class": "primary-government",
   "text_sha256": "e3503e08673d80da58b96c9400607be8cbc222b4a4485151ed50bb5117c74dbc"
  }
 ],
 "not_published": [
  {
   "source": "Illinois Attorney General - estate taxes",
   "url": "https://illinoisattorneygeneral.gov/estate-taxes/",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "Illinois Department of Revenue - does Illinois have an inheritance/estate tax?",
   "url": "https://tax.illinois.gov/questionsandanswers/answer.26.html",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "New York State Department of Taxation and Finance - estate tax",
   "url": "https://www.tax.ny.gov/pit/estate/etidx.htm",
   "retrieved_at": "2026-10-24",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "New Jersey Division of Taxation - inheritance tax",
   "url": "https://www.nj.gov/treasury/taxation/inheritance-estate/inheritance.shtml",
   "retrieved_at": "2026-11-07",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "Kentucky Department of Revenue - inheritance and estate tax",
   "url": "https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/Pages/default.aspx",
   "retrieved_at": "2026-09-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "Minnesota Department of Revenue - estate tax",
   "url": "https://www.revenue.state.mn.us/estate-tax",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  }
 ],
 "sources": [
  {
   "url": "https://illinoisattorneygeneral.gov/estate-taxes/",
   "label": "Illinois Attorney General - estate taxes",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://tax.illinois.gov/questionsandanswers/answer.26.html",
   "label": "Illinois Department of Revenue - does Illinois have an inheritance/estate tax?",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://dor.wa.gov/taxes-rates/other-taxes/estate-tax",
   "label": "Washington Department of Revenue - estate tax",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.mass.gov/info-details/massachusetts-estate-tax-guide",
   "label": "Massachusetts Department of Revenue - estate tax guide",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.tax.ny.gov/pit/estate/etidx.htm",
   "label": "New York State Department of Taxation and Finance - estate tax",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.nj.gov/treasury/taxation/inheritance-estate/inheritance.shtml",
   "label": "New Jersey Division of Taxation - inheritance tax",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/Pages/default.aspx",
   "label": "Kentucky Department of Revenue - inheritance and estate tax",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.revenue.state.mn.us/estate-tax",
   "label": "Minnesota Department of Revenue - estate tax",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://taxadmin.org/state-tax-agencies/",
   "label": "taxadmin.org",
   "license": "the publisher's own terms; quoted for reporting and comment"
  }
 ],
 "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 2 of the 8 named sources that could be read published a usable figure; 6 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in USD (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 3 figures, never sentences; 30 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per state: estate tax yes/no with the exclusion amount and top rate, inheritance tax yes/no with the rate by class of beneficiary, whether the exclusion is indexed or frozen, and - the part that matters to a mover and that nobody tabulates - whether the state still reaches real property left behind after the owner has changed domicile. The derived figure is the exclusion GAP against the federal exemption, state by state, which is what makes Illinois's $4m and Oregon's $1m the real reason a retiree leaves.",
 "embed": "<figure style=\"margin:0;padding:16px;border:1px solid #d9d9d9;border-radius:8px;background:#ffffff;color:#111111;font-family:system-ui,sans-serif;max-width:480px\"><p style=\"margin:0 0 8px;font-size:28px;font-weight:700;color:#111111;background:#ffffff\">3 published figures</p><p style=\"margin:0 0 8px;font-size:14px;color:#111111;background:#ffffff\">State Death Taxes, across 2 sources, read 7 November 2026</p><figcaption style=\"font-size:12px;color:#444444;background:#ffffff\"><a href=\"https://exittaxestimator.com/datasets/state-death-taxes/#median\" style=\"color:#1a4fd6;background:#ffffff\">Source: exittaxestimator.com State Death Taxes</a></figcaption></figure>"
}
