Oregon
Estate law, probate process, and inheritance rules for Oregon — in plain language.
$3,000–$5,000 typical
Small-estate affidavit ORS §114.515
Rate: 10%–16% graduated
Elective share: 33% with descendants
Spouse + descendants of marriage: spouse takes 100%.
- ✓Must be 18+ and of sound mind
- ✓May be required to post bond unless will waives it
- ✓Must file inventory of estate assets
- ✓Must give notice to creditors per statute
- ⏱Will filed within 1 year
- ⏱Estate tax return: 9 months after death
- ⏱Inventory: 60 days after appointment
- ⚠Oregon estate tax threshold is $1M — among the lowest in the country
- ⚠OR estate tax 'cliff' over threshold
- ⚠Real estate values in metro Portland push many estates over
- →Trust planning for any estate > $750K
- →Lifetime gifting strategy
- →Spousal exemption + portability
- ORS Chapter 113-117 (Probate)
- ORS Chapter 118 (Estate Tax)
Statute references are for orientation only. Verify current text with your state legislature's website. Not legal advice — consult an attorney licensed in Oregon.
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