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Estate planning in Portland, OR
Oregon has a $1M state estate tax exemption — the second-lowest in the country.
Why this matters in Portland
The local angle
Oregon's $1M estate-tax exemption (one of the lowest in the US, vs federal $13.6M) means many Portland-area families face state estate tax. The 10-16% tax rate applies, and there's no portability between spouses — so a credit-shelter trust strategy matters more here than in most other states.
Local nuance
Portland real estate has appreciated dramatically over the past decade; many middle-class families cross the $1M threshold via their primary residence alone.
Top concerns for Portland families
- Oregon $1M estate-tax exemption + 10-16% rate
- No spousal portability — credit-shelter trust required
- Step-up basis on appreciated Portland homes
- Multi-state property (OR/WA common)
Oregon state law
At a glance
Portland estate work is governed by Oregon state law. Here's what every family should know.
$3,000–$5,000 typical
Small-estate affidavit ORS §114.515
No inheritance tax
Spousal rights
Elective share: 33% with descendants
Common pitfalls
- 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
Free AI tools for Portland families
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Also serving
Cities we cover
New York, NY
5 boroughs, 62 counties, one Surrogate's Court system — and family estate work that often crosses jurisdictions.
Los Angeles, CA
California Probate Court is statutory-fee — and inherited Prop-13-protected homes are the family-fight epicenter.
Chicago, IL
Illinois has a $4M state estate tax exemption — the lowest of any state — meaning more Chicago families face state estate tax.
Houston, TX
Independent administration makes Texas probate fast and cheap — but community property rules trip up blended families.