
Oregon Federal Estate Tax
Federal estate tax starts at $15,000,000 for a 2026 death. Oregon's estate transfer tax starts at a $1,000,000 gross estate, and there is no inheritance tax.
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Federal estate tax starts at $15,000,000 for a 2026 death. Oregon's estate transfer tax starts at a $1,000,000 gross estate, and there is no inheritance tax.

Oregon runs one protective proceeding under ORS chapter 125. A single petition can produce a guardian, a conservator, a temporary fiduciary or one court order.

Who inherits without a will in Oregon: the ORS 112.025 test that gives the spouse all or half, and the ORS 112.045 ladder that stops at grandparents.

Oregon letters testamentary issue under ORS 113.125 once the court appoints you and any bond is filed. Here is who qualifies and which court signs them.

Oregon pet trusts run on ORS 130.185 in the Oregon Uniform Trust Code. Who enforces one, what reporting the trustee owes, and when the trust ends.

An Oregon power of attorney is durable the day you sign it. ORS 127.005 asks for a writing and nothing else: no witnesses, no notary, no magic words.

Oregon files the estate inventory with the court within 90 days of appointment. Accounts then run annually, and each one carries its own filing fee.

ORS 113.105 drops the Oregon probate bond when the will says so, when you are the sole heir, or when the petition lists no assets. The court sets the rest.

Oregon probate deadlines mostly run from publication. The creditor bar and the will contest both close four months after the notice to interested persons runs.

How Oregon probate works: the circuit court in 30 counties, the county court in six, the graduated ORS 21.170 filing fee, and the four-month creditor clock.
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