Probate in Oregon
Oregon probate is administered in the Circuit Court of the county where the deceased resided. Oregon follows the Uniform Probate Code and offers informal (unsupervised) and formal administration. Informal administration is available in most cases and allows the personal representative to act without court oversight for most decisions.
Oregon probate typically takes 4–12 months. Given Oregon's low $1M estate tax threshold and high home values in Portland and other markets, trusts are widely used.
Simplified estate procedures
Oregon allows a small estate affidavit for estates with personal property of $75,000 or less (available 30 days after death). For estates with real property valued at $275,000 or less in total, a simplified court procedure is available.
Oregon also allows a "set-aside" for surviving spouses in certain circumstances. Real property generally requires probate or a trust to transfer at death.
Death certificates
Oregon death certificates are issued by the Oregon Health Authority (OHA) Center for Health Statistics and by county vital records offices. The cost is $25 per certified copy. Order online through OHA or VitalChek.
Order at least 10–12 certified copies. For estates above $1M, additional documentation for Oregon estate tax filings makes having extra copies especially important.
Estate and inheritance tax
- State estate tax: Oregon imposes a state estate tax on estates over $1 million — the lowest exemption in the United States. Rates range from 10% to 16%. The exemption is not portable between spouses, making trust planning critical for most homeowners.
- Inheritance tax: Oregon has no inheritance tax.
The federal estate tax applies only to estates above $13.61 million (2024 threshold).
Notable rules
- Estate tax at $1M: Oregon's $1M exemption is the lowest state estate tax threshold in the country. Many homeowners in Portland and other markets exceed this threshold. A-B trusts and other strategies are commonly used.
- Creditor claim period: 4 months from the date of first publication of notice to creditors.
- Transfer on death deed: Oregon allows transfer on death deeds for real property.
- Non-portability: Oregon's estate tax exemption is not portable — each spouse has a separate $1M exemption.
Key contacts
- Oregon Health Authority vital records: oregon.gov/oha/ph/BirthDeathCertificates
- Oregon Judicial Branch probate: courts.oregon.gov
- Oregon State Bar lawyer referral: osbar.org