A change in estate tax laws is putting a big hurt on many of Ohio's local governments. It was a move that was made to allow heirs to keep more money from the estate, but it also cost the state and local governments 60 million dollars last year. That's expected to rise to 140 million dollars this year as the law is fully implemented. That's well below the 400 million dollars the tax raised in the last year of the old law. The republican controlled legislature changed the law two years ago. The loss for many cities is especially difficult becasue it comes at a time when many already are experiencing tough times.