Oregon Resources for Executors

If you die without a will in Oregon, your heirs must survive you by at least 120 hoursORS § 112.572Verified Sep 10, 2026View source to inherit anything. This "survival period" exists to prevent property from passing through multiple estates in quick succession when family members die close together in time, such as in an accident.

Smaller estates can use a simplified transfer process that avoids full probate—up to $75,000ORS 114.510Verified Sep 8, 2026View source for personal property or $200,000ORS 114.510Verified Sep 8, 2026View source for real property.

Oregon imposes its own estate tax on estates exceeding $1,000,000ORS 118.010Verified Sep 15, 2026View source, with a top rate of 16%ORS 118.010Verified Sep 15, 2026View source. This is separate from the federal estate tax and applies at a much lower threshold—the federal exemption is $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source. Families with estates near this threshold often use trusts and lifetime gifting to reduce exposure.

Oregon provides a statutory homestead exemption protecting up to $158,300 in home equity from creditors. While not as strong as the constitutional protections in states like Texas or Florida, this still provides meaningful protection for the family home. Executors must publish a notice to creditors, who then have 4 monthsORS 115.005Verified Sep 8, 2026View source to file claims against the estate. Known creditors must also receive direct written notice.