1 Overview — what makes Oregon probate different
Oregon probate is governed by ORS Chapters 111 through 118. Five features set Oregon apart from every other state in this guide series.
First: The $1 million state estate tax threshold — lowest in the nation. Oregon imposes a state estate tax on resident estates above $1 million at rates from 10% to 16%. This threshold has not changed since 2012 and is not indexed for inflation. Oregon DOR's estate tax page confirms the current $1M threshold. For context: the 2026 federal estate tax exemption is $15 million per individual — Oregon's threshold is fifteen times lower. A Portland-area homeowner with a paid-off house ($600K+), an IRA, and a 401(k) can easily exceed $1 million without ever considering themselves "wealthy." Note: Oregon SB 1511 (2026 legislative session) proposes adjusting the threshold for inflation beginning January 1, 2027 — this has not yet passed. Ballot Initiative Petition 51 seeks full repeal on the November 2026 ballot. Current law remains $1M.
Second: No portability between spouses. Unlike the federal estate tax (which allows a surviving spouse to carry forward the deceased spouse's unused exemption if a timely election is made), Oregon offers no portability. Each spouse has one $1 million exemption — use it or lose it. If Spouse A leaves everything to Spouse B in a simple will, Spouse A's $1 million Oregon exemption is permanently forfeited. When Spouse B later dies with a $2 million estate, Oregon taxes the $1 million excess at roughly $100,000. The solution is a Credit Shelter Trust (Bypass Trust) funded at the first death to capture the first spouse's $1 million exemption.
Third: Natural Resource Credit for farms and forests. ORS 118.140 provides a credit against Oregon estate tax for qualifying farmland, forestland, and fishing operations. The credit can equal the full Oregon estate tax liability — potentially eliminating Oregon estate tax entirely for qualifying agricultural and forestry estates. Oregon's timber economy and diverse agricultural heritage make this one of the most used estate tax credits in the state.
Fourth: Form OR-706 due in 12 months — unique. Most states require estate tax returns within 9 months of death. Oregon extended its deadline to 12 months effective January 1, 2022. This gives executors additional time to prepare the return, but the tax itself must still be paid within 9 months to avoid interest and penalties (or a timely extension must be filed).
Fifth: Oregon has no gift tax. Unlike the federal estate/gift tax system (which is unified), Oregon has no state gift tax. Gifts made during life reduce the Oregon taxable estate permanently without triggering any Oregon gift tax. This makes systematic lifetime gifting — particularly annual exclusion gifts ($19,000 per recipient in 2026) — a powerful Oregon estate tax reduction strategy with no Oregon tax cost.
Oregon probate at a glance
| Topic | Oregon rule | Authority |
|---|---|---|
| Governing law | ORS Chapters 111–118 (Probate, Succession, Estate Tax) | ORS 111.005 et seq. |
| Probate court | Circuit Court in each of 36 counties; no separate probate court. Oregon Judicial Department lists all circuit courts. | ORS 111.075 |
| Small estate affidavit | Total gross estate ≤ $275,000 ($75K personal property + $200K real property sub-limits); 30-day wait; filed with circuit court; ~$124 filing fee; deliver copies to all claiming successors within 30 days | ORS 114.505–114.560 |
| Creditor period | 4 months from date of first publication; known creditors also receive personal notice and get 30 days from that notice (or remainder of 4-month period, whichever is later) | ORS 115.003 |
| Inventory deadline | 60 days from appointment (court may extend) | ORS 113.185 |
| Final order | General Judgment of Distribution (closes the estate and authorizes final distribution) | ORS 116.223 |
| Holographic wills | Valid — entirely in testator's handwriting, signed; no witnesses required (ORS 112.245) | ORS 112.245 |
| TOD deeds | Available — Transfer-on-Death deeds for real property recorded during lifetime, effective at death; revocable until death | ORS 93.948 et seq. |
| Attorney requirement | Not required by statute; self-represented administration is allowed but court strongly recommends counsel for formal proceedings | ORS 114 (no mandate) |
| Multnomah Co. (Portland) e-filing | Attorneys must e-file through Odyssey File & Serve; self-represented filers may file in person at Multnomah County Courthouse, 1200 SW 1st Ave | SLR Ch. 9 |
| OR estate tax threshold | $1,000,000 — lowest in the nation (tied with MA); not indexed for inflation; unchanged since 2012 | ORS 118.160 |
| OR estate tax rates | 10%–16% graduated on taxable amount above $1M; Form OR-706 | ORS 118.010 |
| Portability | NOT available — surviving spouse cannot use deceased spouse's unused $1M exemption | ORS Ch. 118 (no portability provision) |
| OR estate tax return deadline | Form OR-706 due 12 months from death (unique — most states use 9 months); tax payment still due within 9 months to avoid interest | ORS 118.100 |
| Natural Resource Credit | Credit against OR estate tax for qualifying farmland, forestland, fishing operations; operated ≥5 of prior 8 years; can eliminate entire OR estate tax | ORS 118.140 |
| OR gift tax | None — lifetime gifting reduces OR taxable estate with no state gift tax cost | — |
| OR inheritance tax | None | — |
| OHA/DHS estate recovery | Oregon Health Authority and DHS pursue Medicaid estate recovery; personal representatives must notify OHA/DHS | ORS 416 |
2 Oregon estate tax — the $1M threshold hiding in plain sight
Oregon's estate tax is the defining financial issue for any Oregon estate approaching or exceeding $1 million — which, given Portland and coastal real estate values, is a growing share of ordinary middle-class families. The official reference is Oregon Department of Revenue's estate transfer tax page and ORS Chapter 118.
Oregon Estate Tax Calculator — ORS Ch. 118
$1M threshold · Rates 10%–16% · No portability · OR-706 due 12 months from death · No OR gift tax
Key Oregon estate tax rules
| Feature | Oregon rule | Planning implication |
|---|---|---|
| Threshold | $1,000,000 — not indexed for inflation, unchanged since 2012 | Many middle-class Oregon families now inadvertently qualify |
| Rates | 10%–16% graduated on amount above $1M; effective rate often 5%–12% of total estate for estates just over the threshold | Even estates modestly above $1M can owe $50K–$100K |
| Portability | None — surviving spouse cannot use deceased spouse's unused exemption | Credit shelter trust essential for married couples with combined assets above $1M |
| OR-706 return | Due 12 months from death (ORS 118.100, effective 2022); 6-month extension available for filing only | Tax payment still due within 9 months to avoid interest; plan liquidity early |
| Gift tax | Oregon has no gift tax. Annual exclusion gifts ($19,000/recipient in 2026) and larger gifts reduce Oregon taxable estate with no Oregon tax cost. | Systematic gifting is the most accessible Oregon estate tax reduction strategy |
| Natural Resource Credit | Credit equals lesser of tax attributable to qualifying farm/forest/fishing property or full Oregon estate tax liability; property must be operated ≥5 of prior 8 years (ORS 118.140) | Can eliminate 100% of Oregon estate tax for qualifying agricultural/forestry estates |
| Marital deduction | Assets left to surviving spouse are fully deductible — no Oregon estate tax at first death if assets pass outright to spouse. But this wastes the first spouse's $1M exemption. | Balance between marital deduction and credit shelter trust depends on total estate size |
| Non-residents | Non-residents who own Oregon real estate or tangible personal property are subject to Oregon estate tax on those Oregon-situs assets (prorated for Oregon assets) | Out-of-state owners of Oregon vacation property or farmland may owe Oregon estate tax |
| Pending legislation | Oregon SB 1511 (2026 session) proposes inflation-adjusting the threshold beginning Jan. 1, 2027. Initiative Petition 51 seeks full repeal on Nov. 2026 ballot. Current law: $1M. | Monitor Oregon Legislative Information for updates |
3 Small estate affidavit — $275,000, with sub-limits for real property
Oregon's "simple estate affidavit" under ORS 114.505–114.560 is one of the most generous small estate thresholds in the country. The Oregon Judicial Department's probate self-help page confirms current procedures. The total gross estate must be $275,000 or less, but with important sub-limits:
| Requirement | Oregon rule |
|---|---|
| Personal property sub-limit | No more than $75,000 of fair market value attributable to personal property (bank accounts, vehicles, investments, household goods) |
| Real property sub-limit | No more than $200,000 of fair market value attributable to real property; can include real estate (unlike some states' small estate procedures) |
| Total gross estate | $275,000 or less ($75K personal + $200K real = $275K maximum) |
| Waiting period | At least 30 days after death before filing |
| Where to file | Filed with the circuit court clerk in any county where there is venue (county of decedent's domicile, death, or where property is located) |
| Court filing fee | Approximately $124 (ORS 21.145 simple proceeding fee); verify current amount with court before filing |
| Copies to other successors | Affiant must deliver or mail copies to all other claiming successors within 30 days of filing |
| Personal representative already appointed? | Cannot file the affidavit if a personal representative has already been appointed for the same estate |
| Felony disqualification | Person convicted of a felony in any jurisdiction is disqualified from filing the affidavit |
| Check OJCIN first | Confirm no personal representative has been appointed by searching the Oregon Judicial Case Information Network (OJCIN) before filing |
| Oregon estate tax | If the estate is subject to Oregon estate tax (gross estate above $1M), the small estate affidavit does NOT exempt you from filing OR-706 |
4 Natural Resource Credit — eliminating Oregon estate tax for farms & forests
Oregon's Natural Resource Credit (NRC) under ORS 118.140 is one of the state's most powerful estate tax planning tools for families with agricultural and forestry property. The credit is designed to prevent forced sales of working farms and forests to pay estate taxes — a common problem in states with low estate tax thresholds.
| Feature | Oregon Natural Resource Credit rule |
|---|---|
| Qualifying property types | Farmland (actively farmed), forestland (actively managed for timber), fishing operations (commercial fishing businesses) |
| Credit amount | Credit equals the lesser of: (a) the Oregon estate tax attributable to the natural resource property, OR (b) the full Oregon estate tax liability. In practice, this can eliminate 100% of Oregon estate tax for qualifying estates. |
| Operation requirement | The property must have been operated as a farm, forest, or fishing business for at least 5 of the 8 years immediately preceding the decedent's death |
| Post-death holding requirements | Heirs who receive the credit are typically required to continue operating the property or face recapture of the credit; verify current requirements with Oregon DOR |
| Documentation required | Appraisals of the natural resource property, proof of active operation, tax records, and supporting schedules filed with OR-706. Early appraisal and documentation are critical. |
| Who qualifies | Oregon families with working farms (Willamette Valley, eastern Oregon), timber operations (Coast Range, Cascades), and fishing businesses (Oregon coast fishing operations) |
| Oregon DOR guidance | The Oregon Department of Revenue provides NRC schedule guidance; the full instructions are in Form OR-706 instructions |
5 Wills, TOD deeds & probate avoidance in Oregon
Valid wills in Oregon
| Will type | Valid in Oregon? | Requirements |
|---|---|---|
| Attested (witnessed) will | Yes — standard | Testator's signature + two adult witnesses who sign in the testator's presence or conscious presence. Notarization not required, but self-proving affidavit (before notary) eliminates need for witness testimony at probate. ORS 112.235. |
| Holographic will | Yes — valid in Oregon | Entirely in the testator's handwriting; signed by the testator; no witnesses or notary required. ORS 112.245. Can be challenged if handwriting is disputed or intent is unclear. Strongly recommend dating the will. |
| Electronic will | Limited — check current law | Oregon has considered electronic will legislation; verify current status before relying on any electronic will. Consult Oregon State Bar for current guidance. |
Transfer-on-Death deeds — Oregon's most effective real property probate bypass
Oregon's Transfer-on-Death Deed (TODD) statute under ORS 93.948 et seq. allows real property owners to designate one or more beneficiaries who will receive the property at the owner's death without going through probate. The deed is recorded during the owner's lifetime at the county recorder's office, is revocable at any time, and takes effect automatically at death. Key features:
| TOD deed feature | Oregon rule |
|---|---|
| Probate bypass | Property passes directly to beneficiary at death — no probate, no court, no Letters of Administration needed for this asset |
| Revocability | Fully revocable during the owner's lifetime — can be revoked or changed by recording a new deed or revocation document |
| Multiple beneficiaries | Can name multiple beneficiaries; they receive the property in equal shares unless specified otherwise |
| Creditor exposure | Property subject to TOD deed remains part of the gross estate for Oregon estate tax purposes and may be subject to OHA/DHS Medicaid estate recovery |
| Effect on title during lifetime | Owner retains full ownership and control during lifetime — TOD deed beneficiary has no current ownership interest; owner can sell without beneficiary's consent |
| Recording requirement | TOD deed must be recorded at the county recorder's office in the county where the property is located before the owner's death |
| Witness/notary requirement | TOD deed must be executed with the same formalities as a regular deed (notarized, two witnesses in some counties); check with local county recorder |
6 Oregon formal probate — step by step
- 1
Determine the right path Do first
Does the estate qualify for the simple estate affidavit? Total gross estate must be ≤$275,000 ($75K personal property + $200K real property sub-limits); 30-day wait. If yes and no PR has been appointed, affidavit route is available. If the estate exceeds $275K or involves contested issues, formal probate is required. Also immediately assess: Does the gross estate exceed $1 million (including non-probate assets like IRAs, life insurance, and revocable trusts)? If so, Oregon estate tax applies and OR-706 must be filed within 9 months (with the tax paid) even if the return deadline is 12 months. Notify the Oregon Health Authority (OHA) — required for Medicaid estate recovery under ORS 416.
- 2
File petition with Circuit Court in county of decedent's domicile ORS 113.035
File a Petition for Probate of Will and Appointment of Personal Representative (testate) or Petition for Appointment of Personal Representative (intestate) with the Circuit Court in the county where the decedent was domiciled. In Multnomah County (Portland), attorneys must e-file through Odyssey File & Serve; self-represented filers may file in person at the Multnomah County Courthouse, 1200 SW 1st Ave, Portland. Filing fee: ~$263 for full probate petition. Include the original will, certified death certificate, and information about heirs and devisees. The court schedules a hearing (in most counties) to confirm appointment.
Petition for Probate / Appointment (ORS 113.035)Original willCertified death certificates × 4–6Filing fee ~$263 (Multnomah) — varies by county - 3
Court issues Letters Testamentary / Administration; publish creditor notice 4-month creditor period begins
After the court appoints the personal representative (PR), it issues Letters Testamentary (testate) or Letters of Administration (intestate). Order 6–8 certified copies. Promptly publish Notice to Creditors in a newspaper of general circulation in the county per ORS 115.003. The 4-month creditor period runs from the date of first publication. Also serve direct written notice on all known creditors — they get 30 days from that notice (or the remainder of the 4-month period, whichever is later). Notify the Oregon Health Authority (OHA) / Department of Human Services — required for Medicaid estate recovery (ORS 416).
Letters Testamentary or Letters of AdministrationNotice to Creditors (newspaper publication)OHA/DHS notice (Medicaid recovery) - 4
File inventory within 60 days ORS 113.185 — fast deadline
File a complete inventory of all probate assets with the circuit court within 60 days of appointment (ORS 113.185). The court may grant extensions. The inventory must include date-of-death fair market values. Get professional appraisals for real estate, business interests, and valuable personal property — appraisals are typically needed for estate tax purposes regardless. The inventory is a public document and establishes the estate value for fee and tax purposes.
Inventory (ORS 113.185)Deadline: 60 days from appointmentProfessional appraisals for real estate / business interests - 5
File Oregon estate tax return if gross estate ≥ $1M — OR-706 due 12 months Tax due 9 months — plan liquidity early
If the gross estate (including non-probate assets) is $1 million or more, file Form OR-706 with the Oregon Department of Revenue. The return is due 12 months from death; the tax payment is due within 9 months (same as the federal Form 706 deadline). Extensions for filing are available but not for payment — unpaid tax accrues interest from the 9-month mark. File OR-706 with the Oregon Department of Revenue. For qualifying farms/forests, claim the Natural Resource Credit (ORS 118.140). Even if the marital deduction eliminates the tax, evaluate whether to file a protective OR-706 to preserve planning options.
Form OR-706 (Oregon Estate Transfer Tax Return)Tax payment due: 9 months from deathReturn filing due: 12 months from deathNatural Resource Credit schedule (if applicable) - 6
Administer estate — pay debts, taxes, distribute assets
After the 4-month creditor period expires, pay valid claims in statutory priority order. File the decedent's final Oregon income tax return (Form OR-40) and federal return (Form 1040). If the estate generates income during administration, file fiduciary income tax returns. Distribute remaining assets per the will or Oregon intestacy laws after all debts, taxes, and expenses are resolved. For surviving spouse rights, Oregon is a separate property (common law) state — spouses have elective share rights but no community property automatic half-ownership.
- 7
File General Judgment of Distribution — closes the estate ORS 116.223
File a Final Account and Petition for Order of Distribution with the circuit court detailing all estate transactions. Upon court approval, the court enters a General Judgment of Distribution (ORS 116.223) — Oregon's final probate order authorizing final distribution and closing the estate. In Multnomah County, many petitions are handled administratively without a formal hearing if all documents are in order. After the General Judgment is entered and distributions are made, the PR is discharged and the estate closes.
Final AccountPetition for Order of DistributionGeneral Judgment of Distribution (ORS 116.223)
7 Timeline & costs
| Scenario | Timeline | Key driver |
|---|---|---|
| Simple estate affidavit (≤$275K total) | 30 days + weeks | 30-day wait + court filing processing |
| Formal probate — simple, no estate tax | 6–9 months | 4-month creditor period + 60-day inventory + final account |
| Formal probate — Oregon estate tax (≥$1M) | 9–14 months | OR-706 tax due at 9 months; return at 12 months; NRC documentation if applicable |
| Multnomah County (Portland) — high volume | 8–14 months | Court scheduling; administrative reviews |
| Lane (Eugene) or Marion (Salem) counties | 7–12 months | Moderate volume; typically faster than Multnomah |
| Contested will or PR dispute | 12–36+ months | Evidentiary hearings; Oregon Court of Appeals possible |
| Cost item | Typical amount (2026) | Notes |
|---|---|---|
| Simple estate affidavit filing fee | ~$124 | ORS 21.145 simple proceeding fee; verify current amount with court |
| Full probate petition filing fee | ~$263 (Multnomah) | Tiered by estate value per ORS 21.170; verify with county circuit court |
| Creditor notice publication | ~$80–$250 | Newspaper of general circulation in county; Daily Journal of Commerce (Portland), Oregonian commonly used |
| Oregon estate tax (if gross estate ≥ $1M) | 10%–16% of taxable amount | On $1.5M estate: ~$50K; $2M estate: ~$107K. No portability. Natural Resource Credit may eliminate. |
| OR inheritance tax | $0 | Oregon has no inheritance tax |
| PR compensation | Reasonable — no statutory % | Court reviews for reasonableness at final account; typically 2%–4% of estate value |
| Attorney fees (simple probate) | $2,000–$5,000 | Not set by statute; negotiated hourly or flat; Multnomah County tends higher |
| Attorney fees (estate tax involved) | $5,000–$15,000+ | OR-706 preparation, NRC documentation, estate planning interaction |
| CPA for OR-706 return | $2,000–$6,000 | Oregon estate tax return requires significant CPA time; plan for this separately |
8 Key Oregon probate forms & resources
Oregon probate forms are available from each county's circuit court and from the Oregon Judicial Department's online forms page. The Oregon Courts directory lists all 36 county circuit courts with contact information. Many forms don't have statewide versions — county-specific forms are commonly used. The Oregon State Bar Lawyer Referral Service (1-800-452-7636) can connect self-represented individuals with attorneys for brief consultations.
Filed with the circuit court clerk when total gross estate is $275,000 or less ($75K personal property sub-limit, $200K real property sub-limit). Wait at least 30 days after death. Check OJCIN first to confirm no PR has been appointed. Content requirements are specified in ORS 114.525. Affiant must deliver copies to all other claiming successors within 30 days of filing. Court acknowledges the affidavit; use it to collect estate assets.
Filed with the Circuit Court in the county of decedent's domicile to open formal probate, admit the will, and appoint a personal representative. Include the original will, certified death certificate, and information about heirs/devisees. Multnomah County (Portland) requires e-filing through Odyssey File & Serve for attorneys. Self-represented filers in Multnomah may file in person at 1200 SW 1st Ave, Portland. Filing fee ~$263 in Multnomah County; varies by county.
Issued by the circuit court after appointment of the personal representative. Authorizes the PR to act on behalf of the estate — access accounts, sell property, pay debts. Order 6–8 certified copies; each bank, brokerage, recorder, and government agency typically needs its own. Valid until the estate closes.
Published in a newspaper of general circulation in the county after the PR's appointment. The 4-month creditor period runs from the date of first publication. Also serve direct written notice on all known creditors within a reasonable time after publication. Known creditors get 30 days from direct service or the remainder of the 4-month period, whichever is later. In Portland, the Daily Journal of Commerce and The Oregonian are commonly used for legal notice publications.
Filed within 60 days of appointment (court may extend). Lists all probate assets with date-of-death fair market values. Professional appraisals typically needed for real estate and business interests — particularly important for estates near or above the $1M Oregon estate tax threshold. The inventory is a public court record. If the gross estate may exceed $1M, begin the OR-706 preparation process simultaneously — the appraisals will be needed for both documents.
Filed with the Oregon Department of Revenue when the gross estate is $1 million or more. Rates 10%–16%. No portability. Tax payment due within 9 months; return filing due within 12 months; 6-month extension available for the return only. Natural Resource Credit schedule attached if applicable. For large estates, also file federal Form 706 with the IRS (federal return due 9 months — same as Oregon tax payment deadline). OR-706 instructions (Oregon DOR).
Oregon's final probate order — authorizes final distribution and closes the estate. Filed after the Final Account is approved by the court. In Multnomah County, many routine petitions for distribution are handled administratively without a formal hearing. After the General Judgment is entered and distributions are completed, the PR is discharged from personal liability (subject to applicable limitations periods). Retain copies of all estate documents permanently.
Not a probate form but the most effective Oregon probate avoidance tool for real property. Recorded at the county recorder's office during the owner's lifetime. Takes effect automatically at death — named beneficiary receives the property without probate. Revocable at any time. TOD deed is subject to Oregon estate tax and OHA/DHS Medicaid estate recovery. Each county recorder has specific recording requirements; contact the recorder in the county where the property is located. Instrument must be notarized.
9 Oregon probate courts — all 36 counties
Oregon has 36 counties, each served by a Circuit Court with probate jurisdiction. File in the county where the decedent was domiciled at death. Multnomah County (Portland) handles the highest volume and has detailed local rules in Supplemental Local Rules Chapter 9; attorneys must e-file through Odyssey File & Serve. Counties with significant agricultural land (Umatilla, Union, Wallowa, Baker — eastern Oregon) and forestry (Coos, Douglas, Linn) frequently use the Natural Resource Credit. Coastal counties (Lincoln, Tillamook, Curry) handle vacation property estates for out-of-state owners. The Oregon Courts directory lists all circuit courts with contact information and hours.
Showing all 36 Oregon counties