How Probate Works After a Death in Oregon

Oregon’s estate tax genuinely deserves attention from more families than in most states, alongside a small estate process that’s more generous than most.

Where is probate handled in Oregon?

Probate is handled through Circuit Court in the county where the deceased lived or was domiciled.

What is the small estate affidavit threshold?

Oregon’s small estate affidavit covers not more than $75,000 in personal property, and not more than $200,000 in real property - a combined potential estate of $275,000. This is notably generous since it includes real property at all, unlike most states that limit their small estate process to personal property only. See our companion piece explaining this process in more depth.

How is the estate’s value calculated?

Using fair market value without any reduction for liens or debts - a house with a large mortgage still counts at its full market value toward the threshold, not its net equity.

Why is Oregon’s estate tax considered notable?

Oregon has its own state estate tax with an exemption threshold of just $1 million - among the lowest in the country, especially compared to the federal exemption of $15 million for 2026. This means many Oregon families who’d owe nothing at the federal level may still owe Oregon estate tax, particularly once home equity, retirement accounts, and life insurance are factored in. This is genuinely worth discussing with an estate attorney or CPA, even for estates that don’t seem large at first glance.

Does Oregon have a separate inheritance tax?

No - Oregon has an estate tax, assessed against the estate itself - not a separate inheritance tax assessed against individual beneficiaries.

What should I do next?

Remember that Oregon’s small estate thresholds use full market value, not net equity - a mortgaged home still counts at its full value. Given how low the $1 million estate tax threshold is, it’s worth checking with a CPA even if the estate doesn’t feel large, especially once home equity and retirement accounts are added up.

Add this to your Final Day Plan: a rough total of your estate’s full market value, including home equity and retirement accounts - Oregon’s $1 million estate tax threshold is lower than many people expect, and worth checking against early.

Oregon law can change, and specific circumstances vary considerably. This is general educational information, not legal advice - consult an Oregon-licensed attorney or CPA for guidance specific to your situation.