After a death in Oregon

Small estates

Simple estate affidavit (ORS 114.505 to 114.560). Oregon law now calls it a simple estate affidavit; many people and older forms still say small estate affidavit. At least 30 days after death, an heir, a person inheriting under the will, or the person named in the will as personal representative files the affidavit with the probate court clerk (circuit court) in the county. It can be used if no more than $75,000 of the estate is personal property and no more than $200,000 is real property and manufactured homes. If there is a will that leaves the rest of the estate to a trust the person set up before death, that trust share does not count toward those limits. Real estate can pass this way in Oregon. Notice must go to heirs, beneficiaries and creditors.

• Limit: Up to $75,000 of personal property and up to $200,000 of real property
• Waiting time after the death: 30 days
• Source: the official source

Probate court

In Oregon, estates are handled by the Circuit Court, usually in the county where the person lived.

Creditor claims: 4 months after the first publication of the notice to interested persons (ORS 115.005).

Official court forms

Estate | Oregon Judicial Department Forms Center

The Estate section of Oregon’s statewide court Forms Center, with forms accepted in every circuit court.

Small estate form: open the form

Oregon now calls the small estate affidavit a Simple Estate Affidavit (form and instructions dated June 2026). File with the circuit court in the county where the person lived.

Estate and inheritance tax

• State estate tax: Yes, for estates above $1,000,000 (filing threshold, not indexed for inflation). Oregon estate tax applies when the gross estate is $1 million or more. Rates run from 10% to 16% on the amount over $1 million. It also reaches nonresidents who own Oregon real estate or tangible property. The return is due 9 months after death.
• Inheritance tax: No. Oregon has no inheritance tax.

The federal estate tax applies only to very large estates. Most families do not owe it.

Property that passes outside probate

• Transfer on death deed for a home: Yes. Transfer on death deed (ORS 93.948 to 93.979). It must be recorded with the county clerk before death.
• Community property state: No.

Accounts with a named beneficiary, jointly owned property and property in a living trust usually pass directly, without probate, in every state.

Wills

Signing a will: Signed by the will maker and two witnesses (ORS 112.235). A self-proving affidavit before a notary lets the court accept the will without witness testimony.

Handwritten wills: Not valid. Oregon requires two witnesses.

Power of attorney and health care directive

Health care directive: Oregon Advance Directive for Health Care (ORS 127.505 to 127.660): appoints a health care representative and gives instructions. Signed before two witnesses; the representative cannot be a witness, and one witness cannot be a relative, an heir, or an owner or employee of your care facility.

Death certificates

Certified copies come from the Oregon Health Authority, Center for Health Statistics (Vital Records). The funeral home can usually order them for you.

Most families need 6 to 12 certified copies. Banks, insurers and brokerages usually want a certified copy.

Also good to know

Oregon’s $1 million estate tax threshold is low and does not rise with inflation, so a paid off home plus retirement accounts can reach it.