Oregon Statewide Probate Guide

Settling an estate after losing someone is difficult, and Oregon’s estate tax threshold is worth knowing up front – it’s one of the lowest in the country. This guide covers what’s consistent across the whole state. For your specific county’s Circuit Court address and local filing details, see that county’s page.

Where Probate Happens

Oregon probate is handled by the Circuit Court in the county where the deceased lived, governed by Oregon Revised Statutes Chapters 111-117. Unlike states with specialized probate courts, Oregon probate goes through the same court system that handles civil and criminal cases. Six rural counties (Gilliam, Grant, Harney, Malheur, Sherman, and Wheeler) handle probate through their county courts instead. Oregon probate is unsupervised by default, giving the personal representative more independence than in states with mandatory supervised probate.

Step 1: Does The Estate Qualify For The Simple Estate Affidavit?

Simple Estate Affidavit (ORS 114.505-114.560)

The estate’s total fair market value must be $275,000 or less, made up of no more than $75,000 in personal property AND no more than $200,000 in real property – both sub-limits apply, not just the combined total.
Fair market value is calculated without reducing for liens or other debts.
The affidavit cannot be filed until at least 30 days after the date of death.
Can be filed by one or more of the decedent’s claiming successors, or (if there’s a will) the person named as personal representative in the will.
Filed with the clerk of the probate court in the county where there’s venue for a personal representative appointment (generally the decedent’s county of domicile, or where estate property is located).
A filing fee applies (set under ORS 21.145) – no fee for filing an amended affidavit, which is required to correct a material error/omission or add previously undescribed property.
Vehicles can also be transferred by affidavit under this same $275,000 threshold and process.

STEP 2: FULL PROBATE ADMINISTRATION (for estates over the threshold)

File a petition with the Circuit Court in the relevant county; the court appoints the personal representative.
The personal representative inventories assets, notifies creditors, pays debts, and eventually distributes the estate – largely independently, since Oregon probate is unsupervised by default.
The creditor claims period runs 4 months after notice publication.

Timeline

Simple estate affidavits can move relatively quickly once the 30-day wait passes. Full probate typically takes 9-18 months; contested cases can run significantly longer.

Costs

Court filing fees are relatively low. The real cost driver is attorney fees, which are set by the court rather than a statutory schedule – typically running $4,000-$7,000 for a standard estate, or roughly 2-7% of estate value for more complex situations.

Taxes – Oregon’S Distinctive Low Estate Tax Threshold

Oregon imposes its own state Estate Transfer Tax (separate from and in addition to any federal estate tax), administered by the Oregon Department of Revenue. Oregon’s exemption is unusually low – $1,000,000, a figure that hasn’t been raised or indexed for inflation in roughly 25 years – catching many middle-class families with home equity off guard. Rates run 10%-16% on the amount above that threshold, and unlike the federal system, Oregon’s exemption doesn’t carry over between spouses. The OR-706 return is due within 9 months of death, with a 6-month filing extension available. Note: as of recent legislative activity, a bill (Senate Bill 1511) that passed the Oregon Senate in February 2026 would raise the exemption to $2.5 million and index it going forward, but remained stalled as of this writing – worth rechecking current status. Oregon has no separate inheritance tax.

Where This Guide Fits

This page covers what’s consistent statewide. For your specific county’s Circuit Court address, phone number, and local filing details, visit that county’s page.