| CLASS A: Spouse, Children, Step-Children, Grandchildren, Step-Grandchildren, Parents
Effective July 1, 1997, the first $100,000.00 of an estate going to an heir in Class A is exempt of inheritance tax. Beginning with dates of death on or after July 1, 2004 step-children and step-grandchildren are classified as Class A beneficiaries. Estates over the first $100,000.00, the tax is as follows:
| $25,000 or less |
1% |
| $25,000 to $50,000 |
2% over the first $25,000 plus $250.00 |
| $50,000 to $200,000 |
3% over the first $50,000 plus $750.00 |
| $200,000 to $300,000 |
4% over the first $200,000 plus $5,250.00 |
| $300,000 to $500,000 |
5% over the first $300,000 plus $9,250.00 |
| $500,000 to $700,000 |
6% over the first $500,000 plus $19,250.00 |
| $700,000 to $ 1 million |
7% over the first $700,000 plus $31,250.00 |
| $1 million to $1.5 million |
8% over the first $1 million plus $52,250.00 |
| Over $1.5 million |
10% over the first $1,500,000 plus $92,250.00 |
CLASS B: Brother, Sister, Niece, Nephew, Daughter-In-Law, Son-In-Law
First $500 is exempt from tax. The estate over the first $500 is taxed at the following rate:
| $100,000 or less |
7% of net taxable value |
| $100,000 to $500,000 |
$7,000 plus 10% over the first $100,000 |
| $500,000 to $1 million |
$47,000 plus 12% over the first $500,000 |
| Over $1 million |
$107,000 plus 15% over the first million |
Class C: No blood relation, Cousin, Aunt, Uncle, Brother-In-Law, Sister-In-Law
The first $100 is exempt. Estates over the first $100 are taxed at the following rate:
| $100,000 or less |
10% of net taxable value |
| $100,000 or $1 million |
$10,000 plus 15% over the first $100,000 |
| Over $1 million |
$145,000 plus 20% over the first million | |