Estate Law · Oregon
Oregon estate planning rules
State-specific rules that affect how your estate is distributed, how probate works, and what planning steps matter most for Oregon residents.
- Oregon intestacy gives the spouse the entire estate when descendants are mutualOregon intestacy: spouse takes entire estate with mutual descendants; with prior-relationship descendants, spouse takes one-half. UPC framework.
- Oregon requires two witnesses for will execution, no holographic recognitionOregon will requires testator's signature and two competent witnesses. No holographic wills generally recognized.
- Oregon small estate affidavit handles estates up to $275,000 ($75,000 personal + $200,000 real)Oregon small estate affidavit handles personal property up to $75,000 and real property up to $200,000 ($275,000 combined). 30-day waiting period.
- Oregon's Uniform Power of Attorney Act provides default-durable POAsOregon POAs require express durability language. Healthcare POA is separate. Oregon has not adopted the comprehensive Uniform POA Act.
- Oregon imposes the lowest state estate tax threshold in the nation at $1 millionOregon imposes the lowest state estate tax threshold in the nation at $1 million per individual. No portability between spouses. Top rate 16%.
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Check your situationThis information is educational, not legal advice. For complex situations, consult a licensed Oregon attorney.