Oregon Probate Guide
If you've just lost someone and are facing the Oregon probate process — this guide walks you through what it costs, how long it takes, the exact filings Oregon requires, and whether you can avoid formal probate entirely.
Typical Timeline
6–12 months
Uncontested formal probate
Small Estate Threshold
$275,000
Small Estate Affidavit (ORS 114.515)
Court
Circuit Court (probate department)
Filing fee: $278–$1,228
Executor Commission
Statutory scale
~$20,630 on a $1M estate
Probate is needed when a decedent owned real estate in their sole name (without a TOD deed or survivorship co-owner) or had personal property exceeding the small-estate limits. Trusts, TOD deeds, joint tenancy, and beneficiary designations bypass probate.
Most Oregon probates take 6 to 12 months. The mandatory 4-month creditor claim period sets the practical floor; complex or taxable estates often run 12–18 months.
Oregon's Small Estate Affidavit (ORS 114.515) allows qualifying estates to skip formal probate.
| If the death occurred… | Small estate threshold |
|---|---|
| Overall combined fair-market-value cap (ORS 114.515) | $275,000 |
| Personal property cap within small estate (ORS 114.515) | $75,000 |
| Real property cap (ORS 114.515) | $200,000 |
Oregon's small estate affidavit covers estates with up to $200,000 in real property and $75,000 in personal property — combined fair market value not exceeding $275,000. The affidavit can be filed 30 days after death.
Oregon sets statutory personal-representative compensation under ORS 116.173 based on the value of the estate, plus 1% of certain nonprobate property reportable for estate tax.
Example: An estate valued at $1,000,000 would yield an executor commission of approximately $20,630.
Attorney fees:
Attorney fees are not on a statutory schedule; they must be reasonable and approved by the court (ORS 116.183). Typical billings are hourly or a flat fee for routine probate.
Multiple co-executors:
Co-PRs share a single statutory commission divided as agreed between them or, failing agreement, set by the court.
Statute: ORS § 116.173
Enter the estate's gross value to estimate statutory probate costs in Oregon.
Executor commission
Statutory (ORS § 116.173)
$10,630
Attorney fees
Not statutory in Oregon — negotiated separately (hourly, flat, or % of estate, typically 2–4%).
varies
Court filing fee
Sliding scale $278–$1,228
$278+
Estimated statutory total
$10,908 + attorney fees
Estimate only. Excludes extraordinary executor fees, bond premiums, appraisal fees, publication costs, accounting fees, and Oregon-specific surcharges. Does not constitute legal or financial advice.
A bond is required unless the will waives it and the court approves, or all heirs/devisees waive bond on the record. Nonresident PRs often must post bond despite a will waiver.
Statute: ORS § 113.105
Oregon has one of the lowest state estate tax exemptions in the country: $1,000,000 (not indexed for inflation) for 2026. Estates above the threshold face a graduated tax of 10% to 16% on the amount over $1,000,000. Bills to raise the threshold (SB 405, HB 2058, SB 1511) remain pending as of mid-2026 and are not law. A separate Natural Resource Property credit can shield up to $15M of qualifying farm, forest, or fishing assets. Example: An Oregon resident dying with a $1.5M taxable estate owes Oregon estate tax of about $52,500 on the $500K above the $1M exemption (roughly a 10–10.25% marginal rate at that bracket).
Filing deadline:
Form OR-706 is due within 12 months of death (extensions available).
Statute: ORS Chapter 118
Oregon provides a sliding-scale elective share under ORS 114.600–675 based on the length of marriage, ranging from 5% (less than 2 years) up to 33% (15+ years) of the augmented estate. The election must be made within 9 months of death (extendable). Oregon is not a community property state.
Oregon's Estate Administration Unit pursues Medicaid estate recovery for long-term care benefits paid to recipients aged 55+. Recovery is deferred while a surviving spouse, minor child, or disabled child survives. Oregon recovery applies to the probate estate and certain non-probate transfers under the expanded UPC definition.
The full Oregon executor checklist has 24 milestones: 1 specific to Oregon law (shown below — filings, forms, and court interactions tied to Oregon statutes) and 23 universal duties that apply in every state (expandable at the end of the list). The same item never appears in both groups.
File Oregon estate tax return (Form OR-706) if applicable
Oregon imposes its own estate tax with a separate exemption threshold of $1 million (one of the lowest in the nation). File Oregon Form OR-706 within twelve months of death if the estate exceeds the Oregon exclusion (Oregon is one of the few states with a 12-month deadline rather than 9). Oregon's estate tax rates range from 10% to 16%. Also file federal Form 706 if the gross estate exceeds the federal exemption.
Obtain certified death certificates
Order at least 10-12 certified copies of the death certificate from the Oregon Health Authority, Center for Health Statistics. These are required by the circuit court, financial institutions, insurance companies, and government agencies.
Locate and review the will
Search for the decedent's original will and any codicils. Oregon follows its own probate code under ORS Chapters 111-118. Any person having custody of a will must deliver it to the circuit court in the county where the decedent resided within 30 days of learning of the death.
Secure estate property and valuables
Immediately secure the decedent's residence by changing locks if necessary. Safeguard valuables such as jewelry, cash, important documents, firearms, and collectibles. If the home will be vacant, arrange for regular checks, maintain climate control, and notify the homeowner's insurance carrier of the vacancy. Secure vehicles, safe deposit boxes, and storage units. Document the condition of all property with photographs.
File petition for probate with the circuit court
File a Petition for Appointment of Personal Representative with the circuit court in the county where the decedent was domiciled. Oregon offers full probate and a simplified small estate affidavit procedure for qualifying small estates (see the small-estate threshold section above for current personal-property, real-property, and combined caps) under ORS 114.515. Oregon uses standardized probate forms.
Receive Letters Testamentary or Letters of Administration
After the court appoints the personal representative, Letters are issued. The representative must take an oath and may need to post a bond unless waived. Obtain multiple certified copies.
Notify the Social Security Administration
Report the death to the Social Security Administration at 1-800-772-1213 if the funeral home has not already done so. Benefits received after the date of death must be returned. Surviving spouses and dependent children may be eligible for survivor benefits.
Cancel services, subscriptions, and forward mail
Forward the decedent's mail through USPS to the executor's address or a secure location to capture bills, tax documents, and creditor correspondence. Cancel or transfer utilities (electric, gas, water, internet, phone), streaming services, gym memberships, magazine subscriptions, and other recurring payments. Notify the landlord if the decedent rented. Cancel the decedent's driver's license, voter registration, and passport to help prevent identity theft.
Publish notice to interested persons
Publish a Notice to Interested Persons in a newspaper of general circulation in the county, once a week for three consecutive weeks, as required by ORS 113.145. Also mail notice to all known heirs, devisees, and creditors. Creditors have four months from the date of first publication to present their claims.
Notify financial institutions
Send certified copies of the death certificate and Letters to all banks, brokerage firms, insurance companies, and retirement account custodians. Request date-of-death valuations.
Open an estate bank account
Obtain an EIN from the IRS via Form SS-4 and open a checking account in the name of the estate. All estate income and expense payments should flow through this account.
File IRS Form 56 (Notice of Fiduciary Relationship)
File IRS Form 56 to notify the IRS that you are acting as the fiduciary (executor or administrator) for the decedent's estate. This establishes your authority to receive the decedent's tax information, file returns on their behalf, and correspond with the IRS regarding estate matters. File this form promptly after receiving Letters.
Maintain insurance and pay ongoing estate expenses
Review and maintain all insurance policies on estate property, including homeowner's insurance, auto insurance, and any umbrella liability coverage. Lapsed coverage during administration can expose the estate to significant liability. Continue paying ongoing obligations from the estate bank account: mortgage or rent, property taxes, HOA fees, storage unit fees, and essential maintenance. Keep detailed records of all payments for the final accounting.
File inventory of estate assets
Prepare and file an inventory of all estate assets with the court within 60 days of appointment, as required by ORS 113.195. The inventory must include all property with date-of-death fair market values. Engage appraisers for real property and other valuable assets.
Handle digital assets and online accounts
Identify and secure the decedent's digital assets, including email accounts, social media profiles, cloud storage, cryptocurrency wallets, online banking, and digital subscriptions. Most states have adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), which governs fiduciary access to digital accounts. Check the decedent's devices, password managers, and records for account credentials. Contact service providers to memorialize or close accounts as appropriate.
File claims against life insurance and benefits policies
File claims on all life insurance policies, accidental death policies, and any other insurance or death benefits payable to the estate or named beneficiaries. Provide certified death certificates and completed claim forms to each insurance carrier. Note that policies with named beneficiaries generally pass outside of probate directly to the beneficiary, but proceeds payable to the estate must be inventoried.
File final personal income tax return (Form 1040 and Oregon Form OR-40)
File the decedent's final federal income tax return (Form 1040) and Oregon individual income tax return (Form OR-40) for the period from January 1 through the date of death. Oregon imposes a graduated income tax (Oregon has no sales tax, so income tax is a primary revenue source). A surviving spouse may file jointly.
File estate income tax return (Form 1041 and Oregon Form OR-41) if applicable
If the estate earns more than $600 in gross income during administration, file federal Form 1041 and Oregon Fiduciary Income Tax Return (Form OR-41). The estate is a separate taxpayer.
Review and pay valid creditor claims
Evaluate all claims presented within the four-month claims period. Pay valid claims from estate funds in the order of priority established by ORS 115.125: costs of administration, funeral expenses, debts with federal preference, taxes, expenses of last illness, and all other claims.
Distribute specific bequests
Distribute any specific gifts or bequests identified in the will, such as jewelry, heirlooms, specific dollar amounts, or particular assets to named beneficiaries. Obtain signed receipts from each beneficiary. Ensure adequate reserves are maintained for taxes, administration costs, and any pending creditor claims before making distributions.
Distribute residuary estate to beneficiaries
After all debts, taxes, expenses, and specific bequests have been satisfied, distribute the remaining estate assets to the residuary beneficiaries as directed by the will or Oregon intestacy law (ORS 112.025 et seq.). Oregon provides the surviving spouse a statutory share. Obtain signed receipts from all beneficiaries.
File final accounting with the court
File a final accounting with the circuit court detailing all receipts, disbursements, and distributions, as required by ORS 116.083. The court will review and approve the accounting. Interested persons may file objections.
Obtain judgment of final distribution and close the estate
After the court approves the accounting, file for a Judgment of Final Distribution. The court enters the judgment, the personal representative is discharged, and the estate is closed.
Close the estate bank account
After all distributions are complete, close the estate bank account. Confirm all checks have cleared and the balance is zero. Retain financial records for at least five years.
Out-of-state decedents who own Oregon real estate need ancillary probate in the Oregon circuit court for the county where the property is located. Oregon estate tax may also apply to that real estate.
Standard Oregon probate runs 6 to 12 months because of the 4-month creditor claim period. Larger or taxable estates often take 12–18 months.
Filing fees range from about $278 (estates <$50K) to $882+ (estates $1M–$10M) under ORS 21.170. Add statutory PR fees, publication, bond, and attorney fees — total costs often run 4–7% of the gross estate.
Combined fair market value not exceeding $275,000, with real property no more than $200,000 and personal property no more than $75,000 (ORS 114.515). The small-estate affidavit may be filed 30 days after death.
Not legally required, but most personal representatives hire one. Oregon estate tax filings (Form OR-706) are common at relatively modest estate sizes and usually require professional help.
Yes — revocable living trusts, joint tenancy with right of survivorship, payable-on-death accounts, beneficiary designations, and recorded transfer on death deeds for real estate all bypass probate.
The will custodian must deliver the will to the personal representative or court within 30 days of learning of the death (ORS 112.815). Probate itself has no fixed deadline.
Yes. Oregon imposes an estate tax on estates over $1,000,000, with rates of 10% to 16%. The federal estate tax separately applies only above $15M individual / $30M per couple (2026 OBBBA).
Yes. Oregon's Uniform Real Property Transfer on Death Act (ORS 93.948 et seq.) lets owners record a TOD deed naming a beneficiary who takes title at death without probate.
This page is informational, not legal advice. Probate rules, thresholds, fees, and tax exemptions change. For your specific situation, consult a licensed Oregon probate attorney.