State estate taxes are not required in every state. Some states do impose their own tax while others have a state tax only if the estate is federally taxed. Still other states do not require a state estate tax regardless of the federal estate tax. Finally, there are those states that don't rely on the federal decision but instead impose a state estate tax as a means of collections for the state. Every state has its own laws regarding state estate taxes and an estate planner or financial planning attorney should be consulted to determine the governing laws in the state where the will is being written. If state estate taxes are required, the state laws should follow federal laws as far as exempt property and the value of the estate.