What Are the Burial and Cremation Laws in Oregon?
Oregon allows you to name your own agent in advanceORS 97.130(3), (4), (8)Verified Oct 17, 2026View source, and that designation takes priority over the order of next of kin who otherwise control disposition of the remains.
Burial on private property is permittedORS 97.040Verified Oct 17, 2026View source in Oregon. A family may bury on its own land as a private family burial ground where lots are not sold, which is exempt from most cemetery-regulation sections (ORS 97.040). The owner needs the written consent of the city or county planning commission, keeps the burial records the planning body requires and discloses the burial when the property is sold (ORS 97.460). A disposition permit accompanies the remains, as for any burial (ORS 432.158).
Oregon imposes no statutory minimum waiting periodORS 97.130Verified Oct 17, 2026View source before cremation. Written permission from the person with the right to control disposition under ORS 97.130, including instructions for the cremated remains (OAR 830-030-0040(2), 830-040-0000(8)).
Oregon sets an order for who controls the disposition of remains: surviving spouse, then surviving adult children, then surviving parentORS 97.130Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceORS 97.130(3), (4), (8)Verified Oct 17, 2026View source, and that designation takes priority over the default order. Those wishes can be recorded alongside the rest of an estate plan when you create a revocable living trust.
Embalming is not required by lawORS 97.040Verified Oct 17, 2026View source in Oregon. No state law requires embalming for an ordinary disposition; remains held longer than 24 hours must be embalmed or refrigerated at 36 degrees F or less (OAR 830-030-0010(1)). Remains of a person who died of a listed communicable disease are embalmed before transport beyond a holding facility, or sealed in an impervious container where religious custom or their condition prohibits embalming (OAR 830-030-0070).
In Oregon, a licensed funeral director is not required — a family may legally direct the disposition itselfORS 432.133(2)Verified Oct 17, 2026View source. Oregon does not require a licensed funeral director: the vital-records statutes assign the report of death, the county registrar notice and the disposition permit to the funeral service practitioner or the person acting as one (ORS 432.133(2), 432.158(2), (3)). A family may care for and transport the body and bury it on its own land under the conditions for a private burial ground (ORS 97.040, 97.460).
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Learn moreForms for Planning and Settling an Estate in Oregon
Free Oregon forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
Notice to Creditors
In Oregon, the notice to creditors is published for 1ORS §§ 113.155, 115.003, 115.005, 115.125Verified Oct 19, 2026View source weeks in a local newspaper, and creditors have 4 monthsORS 115.005Verified Sep 8, 2026View source from first publication to present claims.
Renunciation of Executor
In Oregon, a person named as personal representative may renounce the right to serveORS 113.085(1)Verified Sep 23, 2026View source before anyone is appointed.
Estate Inventory
In Oregon, the personal representative files the estate inventory within 90 daysORS 113.165, ORS 113.175Verified Sep 15, 2026View source of appointment.
Estate Closing
In Oregon, the personal representative is discharged by court orderORS 116.113, ORS 116.213, ORS 116.208(4)Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.
IRS Form 1310
Claim a refund due a deceased taxpayer on the official form, on the box the form routes you to, with what the form says to attach.
Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Last Will and Testament
In Oregon, a will is signed before 2ORS 112.235Verified Oct 19, 2026View source witnesses, and the witnesses sign an affidavit at probate instead of a self-proving affidavitORS 112.235Verified Oct 19, 2026View source.
Codicil to a Will
In Oregon, a codicil is signed before 2ORS 112.235Verified Oct 19, 2026View source witnesses, like a will.
Tools for Planning and Settling an Estate in Oregon
Free calculators and checklists for planning or settling an estate in Oregon: will and trust costs, probate, executor pay, and inheritance taxes.
How Much Does Probate Cost?
Probate on a $500,000 estate in Oregon costs an estimated $24,214ORS 116.183 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source. Attorney fees run 2%Modeled estimate under ORS 116.183 (reasonable compensation; no statutory percentage): the hours the statutory fee schedules imply, at the state's surveyed hourly rateVerified Sep 8, 2026View source to 3.2%Modeled estimate under ORS 116.183 (reasonable compensation; no statutory percentage): the hours the statutory fee schedules imply, at the state's surveyed hourly rateVerified Sep 8, 2026View source of the estate under a reasonable-compensation standard.
Who Inherits Without a Will?
Without a will in Oregon, a surviving spouse takes the entire estateORS § 112.025Verified Oct 21, 2026View source when every child of either spouse is a child of both, and descendants divide what passes to them per capita with representationORS § 112.065Verified Oct 21, 2026View source.
How Much Are Estate & Inheritance Taxes?
Oregon levies an estate taxORS 118.010Verified Sep 15, 2026View source above $1,000,000ORS 118.010Verified Sep 15, 2026View source (top rate 16%ORS 118.010Verified Sep 15, 2026View source) and no inheritance tax; the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
What Taxes Apply to My Inheritance?
In Oregon, beneficiaries owe no inheritance tax and the estate pays any estate taxORS 118.010Verified Sep 15, 2026View source above $1,000,000ORS 118.010Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 4 months to 6 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in Oregon take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces ordinary income tax at the state's regular rates.
What Are the Estate Laws in My State?
Probate on a $500,000 estate in Oregon costs an estimated $24,214ORS 116.183 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source and takes 4 months to 6 months for a simple estate, with attorney fees of typically 2%Modeled estimate under ORS 116.183 (reasonable compensation; no statutory percentage): the hours the statutory fee schedules imply, at the state's surveyed hourly rateVerified Sep 8, 2026View source to 3.2%Modeled estimate under ORS 116.183 (reasonable compensation; no statutory percentage): the hours the statutory fee schedules imply, at the state's surveyed hourly rateVerified Sep 8, 2026View source of the estate. Estates under $75,000ORS 114.510Verified Sep 8, 2026View source can use a small-estate procedure instead.
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
How Much Can an Executor Charge?
Oregon sets executor compensation by statute — about $10,630 on a $500,000 estate, roughly 2.1%ORS 116.173 (7% first $1K, 4% $1K-$10K, 3% $10K-$50K, 2% over $50K, on property subject to the court’s jurisdiction; 1% of other property reportable for estate tax; extraordinary services)Verified Sep 8, 2026View source.
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Oregon Estate Planning Resources
In-depth guides covering Oregon probate laws, trust requirements, and estate planning strategies.