Selling Inherited Property in Oregon

Oregon lets an appointed personal representative sell a decedent's real estate without asking a judge. ORS 114.325 supplies that power directly, the county clerk records the deed under ORS 116.223, and ORS 306.815 forbids Oregon cities and counties from taxing the transfer. Federal law resets the basis to date of death value, so the seller is usually taxed on very little.

This page follows the four questions an Oregon sale actually turns on: who has authority to sign, what the county clerk needs and charges, which taxes attach to which step, and what happens when the heirs disagree. Every rule below was read at the Oregon Legislature's 2025 Edition of the Oregon Revised Statutes on August 25, 2026, and each chapter appears in the sources list so you can check it. This is general information about Oregon law rather than advice about your sale. Ask a licensed Oregon attorney or your title company to review any deed before it is signed.

Who Has Authority to Sign

How the deceased owner held title decides whether a court is involved at all.

ORS 93.180 is where Oregon families get surprised. A conveyance or devise to two or more persons creates a tenancy in common unless the instrument clearly and expressly declares that the grantees take with right of survivorship. A conveyance to spouses married to each other creates a tenancy by the entirety unless it clearly and expressly says otherwise. Subsection (3) goes further: joint tenancy in Oregon real property is abolished outside the trustee and personal representative case in ORS 93.190, and using the words joint tenants without any other indication of intent to create survivorship produces a tenancy in common. Two names on an old Oregon deed do not create survivorship, and the decedent's share stays in the estate.

Property that moved through a recorded Oregon transfer on death deed never enters probate, and the beneficiary sells as owner. The wider set of transfers that skip the court sits in how to avoid probate in Oregon.

The Personal Representative Sells Without a Court Order

ORS 114.325(1) is one sentence and it does the work: except as provided in subsection (2), and subject to ORS 113.105, a personal representative has power to sell, mortgage, lease or otherwise deal with property of the estate without notice, hearing or court order. Subsection (2) names the two exceptions, both of which turn on the will. A sale that contravenes the provisions of the will is improper without notice, a hearing and an order, and so is a sale of property that the will specifically devised where the will does not authorize the sale. ORS 114.305 lists the transactions a personal representative may carry out while acting reasonably for the benefit of interested persons, including performing the decedent's own enforceable contracts to convey real property.

Those powers do not exist before appointment. ORS 114.255 starts the duties and powers on issuance of letters, then relates them back so acts taken before appointment carry the same effect, and lets the personal representative ratify acts others took for the estate. The paperwork behind that appointment sits in Oregon letters testamentary, and the surrounding job is covered in personal representative duties.

Three more sections decide whether a buyer will close.

• The buyer takes free of the decedent's creditors. ORS 114.345 says property sold by a personal representative is subject to liens and encumbrances against the decedent or the estate, but is not subject to the rights of creditors of the decedent or to liens against the heirs or devisees. Filing and allowance of a claim does not make that claimant a secured creditor.
• The buyer does not have to audit the estate. ORS 114.385 protects a person dealing with a personal representative without actual knowledge that the power is being exercised improperly, as if the power had been exercised properly. That person is not bound to inquire into the will or any court order, and no will provision or order limiting the power is effective except against someone with actual knowledge of it.
• Selling to yourself is voidable. ORS 114.355(1) makes a sale to the personal representative, that person's spouse, agent or attorney, or an entity in which the personal representative holds more than a one third beneficial interest, voidable unless all affected interested persons consented, the will expressly authorized it, or it was made under another statute or an instrument the decedent executed.

Where the personal representative has failed or declined to act, ORS 114.335 lets the court order a sale, mortgage or lease on proof by an interested person that it is required to pay support of spouse and children, the elective share, claims or expenses of administration, or to make distribution.

After the sale, ORS 116.223 requires the personal representative to cause the deed to be recorded in the deed records of any county where estate real property sits, executed as ORS chapter 93 requires. The same section adds a detail that saves later confusion: executing a bargain and sale deed does not put the personal representative into the chain of title unless that person is also an heir, devisee or claiming successor.

Oregon's Simple Estate Affidavit Reaches a House

Most states limit the small estate affidavit to personal property. Oregon does not, and that changes the plan for a modest estate whose only real asset is a home.

ORS 114.510(1)(a) sets two ceilings that apply together: not more than $75,000 of the fair market value attributable to personal property other than manufactured homes, and not more than $200,000 attributable to the combined value of real property and manufactured homes. ORS 114.510(2)(b) is the part people miss. Fair market value here means the value of the entire interest in the property, used without reduction for liens or other debts. A $260,000 house carrying a $200,000 mortgage is a $260,000 asset for this test and it closes the route.

ORS 114.515(3) bars filing until 30 days after the death, and subsection (1) sends the affidavit to the clerk of the probate court in a county with venue. ORS 114.540(1)(a) then opens a four month window for creditors to present claims to the affiant.

Selling from that position has one condition worth reading twice. ORS 114.547(1)(a) lets the affiant transfer or sell real property for adequate consideration only if each heir or devisee who would succeed to the interest conveyed joins in the conveyance. Subsection (6) rewards that: a transfer to a purchaser in good faith and for valuable consideration conveys the stated interest free of any interest of the claiming successors, and the purchaser has no duty to see how the money is applied. Subsection (3) sends the proceeds, net of reasonable expenses of sale and any debt secured at the date of death by a duly perfected lien, back into the estate.

Where the affiant is passing the house to the person entitled to it rather than selling it, ORS 114.555(3) requires a recorded bargain and sale deed in the county where the land sits. ORS 114.555(2) leaves that property subject to the rights of creditors of the decedent until the two year period in ORS 114.550 expires, which is the fact a buyer's title insurer will price. The route itself is laid out in the Oregon simple estate affidavit.

One recent change matters for a manufactured home on land. 2025 Or. Laws ch. 34 and ch. 342 moved manufactured homes out of the personal property ceiling and into the real property ceiling, operative January 1, 2026 and anchored to the date of death, so an older death is measured under the older split.

Oregon Bars Local Transfer Taxes, With a 1997 Grandfather

ORS 306.815(1) states that a city, county, district or other political subdivision or municipal corporation of this state shall not impose, by ordinance or other law, a tax or fee upon the transfer of a fee estate in real property, or measured by the consideration paid or received upon transfer of a fee estate in real property. Subsection (2) keeps ordinary closing charges outside the ban unless they are imposed on the right, privilege or act of transferring title.

Three exceptions follow. Subsection (3) exempts a fee established under ORS 203.148. Subsection (5) exempts a tax or fee on the transfer of a fee estate where the ORS 205.323 recording fee for the conveying instrument is less than $107, and how that clause reads against today's ORS 205.323 charges is a question for an Oregon lawyer rather than one this page settles. Subsection (4) is the one that shows up on a real closing statement: the prohibition does not reach a tax whose ordinance or other law was in effect and operative on March 31, 1997.

Washington County publishes a transfer tax under that grandfather. Its Assessment and Taxation division states the tax is charged on each transfer of real property located within the county, at one dollar per thousand dollars of the selling price, with liability between the purchaser and the seller. The tax must be paid, or an exemption claimed, within 15 days from the date of recording, and a late penalty is assessed after that. The county publishes numbered exemption forms, and form J.16 covers transfers by gift, devise or inheritance. An estate distribution in Washington County is exempt, but the exemption is claimed on a form rather than assumed.

Outside a locality with a grandfathered ordinance, an Oregon closing statement carries no transfer tax line at all.

What the County Clerk Wants, and What It Costs

Oregon records land in the office of the County Clerk, in all 36 counties. ORS 205.130 puts custody of the deed records there and requires the clerk to record deeds, mortgages, powers of attorney and contracts affecting title. Oregon has no register of deeds, no county recorder by that title and no town land records, so instructions naming any of those are written for another state.

The same words do two jobs in six Oregon counties. ORS 111.075 vests probate jurisdiction in the county courts of Gilliam, Grant, Harney, Malheur, Sherman and Wheeler Counties and in the circuit court everywhere else, so in those six the County Clerk sits on both sides of the transaction while in the other 30 the clerk only records. Find the right office through the Oregon probate court directory.

The deed itself has a short statutory test. ORS 93.410 requires a deed executed in Oregon to be signed by the grantors and acknowledged before a judge of the Supreme Court, a circuit judge, a county judge, a justice of the peace or a notary public within the state, and adds that no seal of the grantor is required. ORS 93.040(1) puts the mandatory land use statement in the body of the instrument. ORS 205.234(1) sets what the first page must carry: the names of the transactions under ORS 205.236, the names of the parties, the person and mailing address the instrument will be returned to, the true and actual consideration required by ORS 93.030, and the tax statement information required by ORS 93.260. A cover sheet may supply anything the first page is missing.

A page means one side of a sheet 14 inches or less long and 8 and a half inches or less wide. Five dollars plus the $71 of ORS 205.323 surcharges is $76 for a one page deed on the statutory line items, and that is not the figure your county will quote. ORS 205.320(1) also carries per instrument add ons in later paragraphs, and counties charge separately for services of their own, so published first page deed totals differ across the state. Ask the county clerk for the current number before the closing rather than budgeting from the statute alone.

One cheap step clears an old death out of the chain of title. ORS 205.130(2)(c) makes a certified copy of the death record of any person appearing in the county records as owning or claiming an interest in county land recordable in the deed records, and states that the recorded copy is a public record outside the ORS 432.350 disclosure limits. Recording it does not create a new deed on its own, so pair it with the conveyance that actually moves title.

Recording promptly is not optional in substance. ORS 93.640(1) makes an unrecorded conveyance void as against a later purchaser in good faith and for valuable consideration who records first, along with that purchaser's heirs and assigns.

The Gain, and Who Taxes It

The federal rule is where the relief lives. Under 26 U.S.C. 1014(a)(1), the basis of property acquired from a decedent is its fair market value at the date of the decedent's death, so a lifetime of appreciation never shows up as gain. Under 26 U.S.C. 1223(9), a person whose basis is determined under section 1014 and who sells within one year after the death is treated as having held the property for more than one year, so the gain is long term no matter how fast the sale closes. The arithmetic and the records that prove it sit in Oregon step-up in basis.

One national shortcut does not travel to Oregon. Section 1014(b)(6) revalues a surviving spouse's own one half share of community property held under the community property laws of a state, which is what produces the double step up in Washington or California. Oregon is not a community property state. ORS 112.705 to 112.775 is the Uniform Disposition of Community Property Rights at Death Act, and ORS 112.715 applies it only to property that was acquired as, or became and remained, community property under the laws of another jurisdiction, plus Oregon real property traceable to it. Property the couple simply bought in Oregon gets one adjustment at the first death, not two.

Oregon then taxes what is left as ordinary income. ORS 316.048 makes a resident's entire taxable income the federal taxable income with Oregon's own additions and subtractions. ORS 316.037(1)(a) applies rates of 4.75 percent, 6.75 percent, 8.75 percent and 9.9 percent, and subsection (1)(b) has the Department of Revenue publish an inflation adjusted bracket table each year while holding the rates themselves fixed and leaving the bracket above $125,000 unadjusted, so use the table for your tax year rather than the figures printed in the statute. Chapter 316 carries no general reduced rate for long term capital gain. The one exception is narrow: ORS 316.045(2) taxes net long term capital gain at five percent where every farming condition in that section is met.

An heir who lives elsewhere is still in the Oregon system for this sale. ORS 316.127(2)(a) treats income from the ownership or disposition of any interest in real property in this state as derived from Oregon sources for a nonresident.

Oregon Withholds From an Out of State Seller at Closing

This is the step most families do not see coming, and it lands in escrow rather than on a tax return.

ORS 314.258(2) requires the authorized agent providing closing and settlement services, meaning a licensed escrow agent or an attorney holding the price in a client trust account, to withhold from consideration payable to the transferor an amount equal to the least of three figures: 4 percent of the consideration for the conveyance, the net proceeds resulting from the conveyance, or 8 percent of the gain includable in the transferor's Oregon taxable income. A transferor under ORS 314.258(1)(f) is an individual who is not an Oregon resident as defined in ORS 316.027 on the closing date, or a corporation not domiciled or qualified here.

ORS 314.258(3) lists the exceptions, and four of them come up in estates:

• Small sales. No withholding where the consideration for the conveyance does not exceed $100,000.
• A fiduciary seller. No withholding where the transferor is a personal representative, executor, conservator, bankruptcy trustee or other person acting under judicial review. A sale by the personal representative during administration is outside this section; a sale by out of state heirs after the property is distributed to them is inside it.
• A home sale exclusion. No withholding where the transferor delivers a written assurance under section 6045(e) of the Internal Revenue Code that the sale qualifies for the section 121 exclusion.
• A written affirmation. No withholding where the agent obtains a written affirmation that the transferor is unlikely to owe Oregon income tax as a result of the conveyance, executed under penalty of perjury and carrying the transferor's taxpayer identification number.

Withheld money is not an extra tax. ORS 314.258(4)(a) holds it in trust for the state, and paragraph (e) lets the transferor claim it on the Oregon return. Sorting this out before the closing date is what keeps thousands of dollars from sitting with the Department of Revenue until the following spring.

Liens and Claims That Reach the House

Oregon has its own estate tax, and it attaches to the property rather than to a person. ORS 118.160(1)(c) requires an estate tax return for a decedent dying on or after January 1, 2012 where the gross estate is $1 million or more. ORS 118.010(2)(b) reaches a nonresident decedent whose estate includes any interest in real property located in Oregon, so an owner who never lived here can still be inside the tax. The rate table in ORS 118.010(4) starts at 10 percent of the amount above $1,000,000 and rises to 16 percent above $9,500,000. ORS 118.010(6) then prorates the nonresident bill: the subsection (4) amount is multiplied by a ratio whose numerator is the value of the Oregon real property and Oregon tangible personal property and whose denominator is the whole gross estate. The filing test and the payment are measured differently, so a nonresident with a modest Oregon house inside a large estate can be required to file and still owe a small fraction of the table figure. The Department of Revenue publishes the filing side: Form OR-706 for deaths on or after January 1, 2012, with the return and payment due 12 months after the date of death for deaths on or after January 1, 2022 and nine months before that, and Form OR-706 EXT buying six more months to file but not to pay.

ORS 118.230(1) makes that tax a lien upon the property embraced in any inheritance, devise, bequest, legacy or gift until it is paid, and makes the person to whom the property is transferred, along with the personal representatives and trustees, personally liable to the extent of the value of the property.

ORS 118.280(2) is the release valve a sale depends on. Any part of the gross estate sold to pay claims against the estate and expenses of administration, to pay the estate tax, or for purposes of distribution is divested of the lien, and the lien transfers to the proceeds of the sale. Subsection (1) separately gives the executor power to sell as much of the property as is needed to pay the tax, in the same manner as for the decedent's debts.

A personal representative who wants the file closed can ask for a discharge. ORS 118.265(1) lets the executor or trustee apply in writing to the Department of Revenue for a determination of the tax due and a discharge from personal liability, and subsection (2) discharges that person from personal liability for any deficiency once the amount in the department's notice is paid, with a receipt or writing to prove it.

Medicaid recovery reaches further in Oregon than in most states, and it does not stop at probate. ORS 416.350(2) lets the Department of Human Services or the Oregon Health Authority recover medical assistance paid to or for an individual who was 55 or older when it was received, or a permanently institutionalized inpatient of any age, from the estate or from any recipient of property held at death. ORS 416.350(6)(a) defines estate to include assets conveyed to a survivor, heir or assign through joint tenancy, tenancy in common, survivorship, life estate, living trust or other similar arrangement, so a house that skipped the court is still reachable. The same subsection (2) blocks adjustment or recovery until after the surviving spouse's death, and then only when no surviving child is under 21, blind, or permanently and totally disabled.

Ordinary creditors run on the probate clock rather than on the sale. That timetable sits in Oregon creditor claims and Oregon probate deadlines, and the shape of the whole case is in the Oregon probate process.

When the Heirs Cannot Agree

Oregon has not adopted the Uniform Partition of Heirs Property Act. Its partition statutes are ORS 105.205 to 105.405, and the phrase heirs property does not appear anywhere in chapter 105. National articles about a 45 day cotenant buyout and a court ordered open market listing are describing a law Oregon does not have.

ORS 105.205 lets any one or more of several persons who hold real property as tenants in common, where at least one has an estate of inheritance or for life or years, maintain a suit for partition according to their respective rights, and for a sale of all or part of the property if it appears partition cannot be had without great prejudice to the owner. ORS 105.245 then splits the outcome: where the property is so situated that partition cannot be made without great prejudice, the court may order a sale and appoint referees, and otherwise it enters a judgment requiring partition and appoints three referees to divide the land.

ORS 105.280 sets the manner of any referee sale, and it is the sentence that should change how a family negotiates. All sales of real property made by the referees shall be made by public auction to the highest bidder in the manner required for the sale of real property on execution. Oregon supplies no listing period and no broker requirement, so a partition that ends in a sale ends at a courthouse auction.

ORS 105.210(1) is the closest Oregon comes to a buyout. Where the court finds the property can neither be partitioned nor sold without great prejudice to the owners, it may receive evidence of the value of the respective interests, fix that value, and make an order permitting an owner to borrow money on the property to pay off another owner's interest at the fixed amount. The owner who is paid is fully discharged on proof of payment filed with the court and keeps no further claim on the property.

The costs land on everyone. ORS 105.405(2) makes the reasonable costs of partition, including reasonable attorney fees for services performed for the common benefit of all parties, payable by the parties sharing in the divided land in proportion to their interests, specified in the judgment, and a lien on the several shares enforceable by execution.

All of which argues for settling the listing before anyone files. Who the cotenants are in the first place is answered by Oregon intestate succession, and how long the surrounding case runs is in the Oregon probate timeline.

Sources:

• Title: ORS 114.325 Power to sell, mortgage, lease and deal with property (Oregon Revised Statutes chapter 114, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors114.html
• Title: ORS 114.345 Title conveyed free of claims of creditors (Oregon Revised Statutes chapter 114, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors114.html
• Title: ORS 114.355 Sale or encumbrance to personal representative voidable; exceptions (Oregon Revised Statutes chapter 114, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors114.html
• Title: ORS 114.385 Persons dealing with personal representative; protection (Oregon Revised Statutes chapter 114, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors114.html
• Title: ORS 114.510 Simple estate criteria (Oregon Revised Statutes chapter 114, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors114.html
• Title: ORS 114.547 Sales and transfers to third parties (Oregon Revised Statutes chapter 114, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors114.html
• Title: ORS 114.555 Transfer of interest of decedent in property described in affidavit (Oregon Revised Statutes chapter 114, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors114.html
• Title: ORS 116.223 Recording of deed from personal representative (Oregon Revised Statutes chapter 116, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors116.html
• Title: ORS 93.180 Forms of tenancy in conveyance or devise to two or more persons (Oregon Revised Statutes chapter 93, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors093.html
• Title: ORS 93.410 Execution and acknowledgment of deeds (Oregon Revised Statutes chapter 93, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors093.html
• Title: ORS 93.640 Unrecorded instrument affecting title or unrecorded assignment of sheriff's certificate of sale void as to subsequent purchaser (Oregon Revised Statutes chapter 93, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors093.html
• Title: ORS 205.130 Recording duties of county clerk (Oregon Revised Statutes chapter 205, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors205.html
• Title: ORS 205.234 Requirements for first page of instruments to be recorded; cover sheet (Oregon Revised Statutes chapter 205, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors205.html
• Title: ORS 205.320 Fees collected by county clerk; use of portion of certain fees (Oregon Revised Statutes chapter 205, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors205.html
• Title: ORS 205.323 Additional fees for recording certain instruments; use of fees (Oregon Revised Statutes chapter 205, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors205.html
• Title: ORS 205.327 Penalty for presenting nonstandard instruments for recording (Oregon Revised Statutes chapter 205, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors205.html
• Title: ORS 306.815 Tax on transfer of real property prohibited; exceptions (Oregon Revised Statutes chapter 306, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors306.html
• Title: ORS 314.258 Withholding in certain conveyances of real estate; rules (Oregon Revised Statutes chapter 314, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors314.html
• Title: ORS 316.037 Imposition and rate of tax (Oregon Revised Statutes chapter 316, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html
• Title: ORS 316.127 Income of nonresident from Oregon sources (Oregon Revised Statutes chapter 316, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html
• Title: ORS 118.010 Imposition and amount of tax in general; Oregon taxable estate; out-of-state property; nonresident decedents; rules (Oregon Revised Statutes chapter 118, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors118.html
• Title: ORS 118.230 Lien of tax; liability for payment; assessment and collection of taxes (Oregon Revised Statutes chapter 118, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors118.html
• Title: ORS 118.280 Power to sell for payment of tax; tax lien transferred to proceeds when property of estate sold or mortgaged (Oregon Revised Statutes chapter 118, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors118.html
• Title: ORS 416.350 Recovery of medical assistance; estate claims; transfer of assets (Oregon Revised Statutes chapter 416, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors416.html
• Title: ORS 105.205 Who may maintain partition; ORS 105.245 Sale or partition ordered by court; ORS 105.280 How sale made; notice of sale (Oregon Revised Statutes chapter 105, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors105.html
• Title: ORS 112.715 Application to certain property, Uniform Disposition of Community Property Rights at Death Act (Oregon Revised Statutes chapter 112, 2025 Edition). Publisher: Oregon State Legislature, Legislative Counsel Committee. Publication Date: Not listed. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors112.html
• Title: House Bill 3630, Chapter 577, Oregon Laws 2025, Relating to estate tax treatment of natural resource property. Publisher: Oregon State Legislature. Publication Date: July 24, 2025. URL: https://www.oregonlegislature.gov/bills_laws/lawsstatutes/2025orLaw0577.pdf
• Title: Estate Transfer and Fiduciary Income Taxes. Publisher: Oregon Department of Revenue. Publication Date: Not listed. URL: https://www.oregon.gov/dor/programs/businesses/Pages/estate.aspx
• Title: Transfer Tax Exemption and Application Forms. Publisher: Washington County, Oregon, Department of Assessment and Taxation. Publication Date: Not listed. URL: https://www.washingtoncountyor.gov/at/recording/transfer-tax-exemption
• Title: 26 U.S.C. Sec. 1014, Basis of property acquired from a decedent. Publisher: Office of the Law Revision Counsel, United States House of Representatives. Publication Date: Not listed. URL: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1014&num=0&edition=prelim
• Title: 26 U.S.C. Sec. 1223, Holding period of property. Publisher: Office of the Law Revision Counsel, United States House of Representatives. Publication Date: Not listed. URL: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1223&num=0&edition=prelim

It is not legal advice.