Oregon probate is governed by ORS Title 12 (Property Rights) and filed in the Circuit Court of the county where the deceased was domiciled. Unlike Washington, Oregon requires filing in the specific county of domicile — you cannot choose a more convenient courthouse. Oregon's key distinctions include a firm 60-day inventory deadline (ORS 113.165), a 4-month creditor period from first publication (ORS 115.005), a state estate tax starting at just $1,000,000 gross estate (one of the lowest thresholds in the nation), and a state income tax reaching 9.9%.
Oregon Probate at a Glance
| Feature | Oregon Rule |
|---|---|
| Probate Court | Circuit Court — must file in county of deceased's domicile (36 counties) |
| Governing Law | ORS Title 12 (Property Rights / Estates and Trusts) |
| Small Estate | Personal property ≤ $75K AND real property ≤ $200K (ORS 114.515); 30-day wait; Circuit Court filing |
| Inventory Deadline | Within 60 days of appointment (ORS 113.165) |
| Creditor Period | 4 months from first publication (ORS 115.005) |
| OR Estate Tax | $1,000,000 gross estate; 10%–16% rates; Form OR-706 due 9 months from death |
| OR Inheritance Tax | None |
| OR Income Tax | 4.75%–9.9%; Form OR-40 (April 15); Form OR-41 (fiduciary income) |
| Land Records | County Clerk/Recorder (36 counties) |
| Community Property | No — common law property state |
| Typical Duration | 9–15 months |
Small Estate vs. Full Probate
| Criterion | Small Estate (ORS 114.515) | Full Probate |
|---|---|---|
| Personal property value | $75,000 or less | Any amount |
| Real property value | $200,000 or less | Any value |
| Total combined threshold | Up to $275,000 | Any amount |
| Waiting period | 30 days from death | N/A |
| Where filed | Circuit Court of county of domicile | Circuit Court of county of domicile |
| Typical time | 4–8 weeks after 30-day wait | 9–15 months |
Step-by-Step Oregon Probate Process
Step 1 — Gather Documents & Get Organized
Order 3–5 certified death certificates from the Oregon Health Authority (OHA), Center for Health Statistics. Set up a dedicated estate email account. Forward the deceased's mail (USPS.com, ~$1, 12 months). Cancel Oregon voter registration through the county elections office. Locate the original will. Apply for an estate EIN at IRS.gov (free, instant).
Step 2 — Assess: Small Estate or Full Probate?
Check whether total personal property is ≤ $75,000 AND real property is ≤ $200,000. If both conditions are met and 30 days have passed since death, Oregon's small estate affidavit (ORS 114.515) may apply — file with the Circuit Court. Otherwise, proceed to full probate. Also identify assets passing outside probate (joint tenancy, TOD/POD accounts, named life insurance beneficiaries).
Step 3 — File Petition with Circuit Court (County of Domicile)
File the Petition for Probate of Will (or Petition for Appointment of Administrator if no will) with the Circuit Court in the county where the deceased lived. Submit the original will, certified death certificate, and filing fee ($100–$250). The court schedules a hearing and appoints you as Personal Representative, issuing Letters Testamentary or Letters of Administration. Request 3–5 certified copies.
Step 4 — Open Estate Bank Account
Open a dedicated estate checking account at the deceased's bank using your Letters Testamentary and estate EIN. All estate funds flow through this account. Do not commingle estate funds with personal funds.
Step 5 — Publish Notice to Creditors; Mail Notice of Appointment
Publish Notice to Creditors in a newspaper of general circulation in the county. The 4-month creditor period (ORS 115.005) runs from the date of first publication — publish immediately upon appointment. Also mail notice directly to all known creditors. Within 30 days of appointment, mail Notice of Appointment to all heirs and devisees named in the will (or heirs by intestacy).
Step 6 — File Inventory Within 60 Days (ORS 113.165)
File a complete Inventory of all estate assets with date-of-death values with the Circuit Court within 60 days of appointment — this is a firm statutory deadline in Oregon (ORS 113.165). Include real estate appraisals, bank account balances, investment values, vehicle values, and personal property. Obtain formal real estate appraisals for date-of-death valuations.
Step 7 — Manage Assets & Pay Creditors
Review and pay valid creditor claims in the statutory priority order. Pay funeral expenses, administration expenses, then other debts. Reject invalid claims in writing. After the 4-month creditor period, you may begin settling the estate.
Step 8 — File Tax Returns
- Federal Form 1040 — final individual income tax return (April 15)
- Oregon Form OR-40 — final Oregon individual income tax return (April 15); top rate 9.9%
- Federal Form 1041 — estate income tax if estate earns income after death
- Oregon Form OR-41 — Oregon fiduciary income tax return (April 15 or 3.5 months after fiscal year end)
- Oregon Form OR-706 — Oregon Estate Transfer Tax Return, due within 9 months of death if gross estate exceeds $1,000,000
Step 9 — Transfer Real Estate
Prepare a Personal Representative's Deed transferring Oregon real estate to heirs or devisees. Record the deed with the County Clerk/Recorder in the county where the property is located. Oregon has 36 counties and 36 County Clerks/Recorders. Pay any applicable transfer taxes at recording.
Step 10 — File Final Account & Close Estate
After the creditor period expires, all debts and taxes are paid, and all assets are distributed, file the Final Account with the Circuit Court. The court reviews the account and issues an Order of Final Distribution. Beneficiaries sign Receipts. The Personal Representative receives a discharge order. Retain all estate records for several years after closing. Typical Oregon full probate: 9–15 months.
Oregon Estate Tax — $1M Threshold Detail
| Taxable Estate | Oregon Estate Tax Rate |
|---|---|
| $0–$1,000,000 | 0% — no OR estate tax |
| $1,000,001–$2,000,000 | 10% on amounts above $1M |
| $2,000,001–$3,000,000 | 10.25% |
| $3,000,001–$5,000,000 | 10.5% |
| $5,000,001–$7,500,000 | 11% |
| $7,500,001–$10,000,000 | 13% |
| Over $10,000,000 | 16% |
| Filing deadline | 9 months from date of death (Form OR-706) |
| Inheritance tax | None — Oregon has no inheritance tax |
Oregon Intestate Succession (No Will — ORS 112.025)
| Heirs Surviving | Who Inherits |
|---|---|
| Spouse only (no issue) | Entire estate to spouse |
| Spouse + issue (all also spouse's descendants) | Entire estate to spouse |
| Spouse + issue (at least one not spouse's child) | Half to spouse; half to descendants by representation |
| Issue only (no spouse) | Descendants in equal shares by representation |
| No spouse, no issue | Parents equally (or surviving parent); then siblings |
Common Oregon Probate Mistakes
| Mistake | Oregon Rule | Consequence |
|---|---|---|
| Filing in wrong county | Must file in county of domicile (ORS 111.075) | Case dismissed; re-filing required |
| Missing 60-day inventory | ORS 113.165 — 60-day hard deadline | Court sanctions; delay in Letters |
| Delaying Notice to Creditors | 4-month period starts from first publication | Pushes back earliest distribution date |
| Assuming no OR estate tax | $1M threshold — far below federal | Missed Form OR-706, interest, penalties |
| Forgetting OR-41 fiduciary return | Required if estate earns income after death | OR DOR penalties |
| Comparing Oregon to Washington | OR: county of domicile only; no non-intervention powers by default | Incorrect expectations |