Settling an Estate in Oregon
Reviewed by DocDraft Legal Team · Oregon · Last updated August 27, 2026
Oregon has no separate probate court and no surrogate. Estates are opened in the circuit court of the county where venue lies, with the file held by the clerk of that court's probate department. Oregon's simple estate affidavit, renamed from the small estate affidavit by Senate Bill 308 in 2023, is unusual nationally because it sets two separate ceilings that must both be satisfied: under ORS 114.510 no more than $75,000 of fair market value may be attributable to personal property other than manufactured homes, and no more than $200,000 to real property and manufactured homes combined. Real property therefore does qualify in Oregon, which is not true in many states. The other figure that catches Oregon families by surprise is the state estate transfer tax, which requires a Form OR-706 whenever the gross estate is $1,000,000 or more, far below the federal exclusion.
Find out where you stand in Oregon
Where are you in settling the estate?
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Is probate always required in Oregon?
No. Assets held in survivorship form, payable on death and transfer on death accounts, life insurance and retirement plans with a living beneficiary, and trust property all pass outside probate. Oregon also offers the simple estate affidavit under ORS 114.505 to 114.560, which settles a qualifying estate without appointing a personal representative at all.
Which court handles probate in Oregon?
The circuit court of the county where venue lies. Oregon has no separate probate court and no surrogate. Probate jurisdiction sits with the general jurisdiction circuit courts, so an estate file is opened with the clerk of the probate department of a circuit court such as the Marion County Circuit Court.
What is the small estate limit in Oregon?
Oregon splits it. ORS 114.510 allows a simple estate affidavit only where no more than $75,000 of fair market value is personal property other than manufactured homes, and no more than $200,000 is real property and manufactured homes combined. Real property does qualify, unlike in many states, and both ceilings must be met.
How long does probate take in Oregon?
Oregon circuit courts state that a probate takes a minimum of four months and that most close in under a year. The floor is the creditor claim period in ORS 115.005, which runs four months from first publication of notice. A simple estate affidavit cannot be filed until 30 days after death.
Two ceilings, one circuit court, and an estate tax that starts at $1 million
Three things set Oregon apart. First, the court. Oregon never created a probate court or a surrogate's court, so estate files are opened in the circuit court of the county where venue lies, the same trial court that hears felonies and contract disputes, working through a probate department and its clerk. Second, the affidavit route. Most states publish a single small estate number. Oregon publishes two, and both must be satisfied. Under ORS 114.510 the estate qualifies for a simple estate affidavit only if no more than $75,000 of fair market value is attributable to personal property other than manufactured homes, and no more than $200,000 is attributable to the combined fair market value of real property and manufactured homes. A house is therefore squarely eligible in Oregon, which is the opposite of the carve-out most states apply, but an estate with $80,000 in bank accounts and no real property at all fails the personal property ceiling and must go to full administration. The statute also directs that fair market value be measured on the entire interest without reduction for liens or other debts, so a mortgage does not pull a home back under the $200,000 line. Senate Bill 308 in the 2023 session renamed this the simple estate affidavit; older forms and articles still call it a small estate affidavit or an affidavit of claiming successor. Third, the tax. Oregon imposes its own estate transfer tax under ORS chapter 118 and requires Form OR-706 whenever the gross estate at death is $1,000,000 or more, a threshold Oregon has never indexed, so many ordinary Oregon estates with a house and a retirement account owe an Oregon return even though they owe nothing federally. Creditors in a full administration are cut off four months after first publication of notice to interested persons under ORS 115.005, and a surviving spouse who elects against the will takes a sliding percentage of the augmented estate under ORS 114.605, rising with the length of the marriage.
Relevant Laws
ORS Chapter 113 (Initiation of estate proceedings)
Governs the opening of an Oregon estate in the circuit court: the petition, admission of the will, appointment of a personal representative and issuance of letters, publication of notice to interested persons under ORS 113.155, and the inventory the personal representative must file within 60 days after the date of appointment unless the court grants an extension.
ORS 114.505 to 114.560 (Simple estate affidavit)
ORS 114.510 sets two separate ceilings that must both be met: not more than $75,000 of fair market value attributable to personal property other than manufactured homes, and not more than $200,000 attributable to real property and manufactured homes combined, valued without reduction for liens or other debts. ORS 114.515 bars filing until 30 days after death, and ORS 114.540 gives claimants four months after filing to present claims to the affiant.
ORS 115.005 (Presentation of claims; time limitations)
In a full administration a claim is barred unless presented before the later of four months after the date of first publication of notice to interested persons, or, where the personal representative was required to deliver or mail notice under ORS 115.003, 30 days after that notice is delivered or mailed to the claimant's last known address. This is the deadline that sets the floor on how fast an Oregon estate can close.
Oregon estate transfer tax, ORS Chapter 118 and Form OR-706
Oregon imposes a second layer of death tax that has no federal counterpart at this level. The Department of Revenue requires Form OR-706 if the value of the gross estate at the date of death is $1,000,000 or more, and the return must be filed within twelve months of the date of the decedent's death. The threshold is not indexed to inflation.
Regional Variances
Oregon administration tracks by estate size
Personal property $75,000 or less AND real property $200,000 or less
Simple estate affidavit under ORS 114.510 and 114.515, filed by a claiming successor with the clerk of the probate court of the circuit court where venue lies. Cannot be filed until 30 days after the death. No personal representative is appointed, no bond is set, and no inventory or annual accounting is filed with the court. Claims are presented to the affiant within four months after filing under ORS 114.540.
Either ceiling exceeded
Full administration in the circuit court, even if the estate is modest overall. An estate holding $90,000 in bank accounts and no real estate fails the personal property side and cannot use the affidavit. The court admits the will, appoints a personal representative, and issues letters. Notice to interested persons is published under ORS 113.155 and the inventory is due within 60 days of appointment.
Real property valued above $200,000
Full administration. Because ORS 114.510 measures fair market value of the entire interest without reduction for liens or other debts, a mortgaged home is tested at its gross value, so most Oregon homeowner estates in higher priced counties land here regardless of equity. Real property is transferred by the personal representative during administration and confirmed in the judgment of final distribution.
Gross estate $1,000,000 or more
The Oregon estate transfer tax layer applies on top of whichever administration track governs. Form OR-706 must be filed within twelve months of the date of death whenever the gross estate reaches $1,000,000. An estate can be small enough for a simple estate affidavit on the personal property side and still be nowhere near this threshold, but any estate with substantial real property should be checked against it early.
Oregon deadlines, bond, and spousal rights
Creditor claims in a full administration
Four months from the date of first publication of notice to interested persons under ORS 115.005, or 30 days after direct notice is delivered or mailed under ORS 115.003, whichever is later. Unlike states that run the clock from death, the Oregon full administration clock does not start until the representative publishes, so delay in publishing delays the close of the estate.
Creditor claims on the affidavit track
A separate rule applies. Under ORS 114.540 claims are presented to the affiant within four months after the affidavit was filed, and a claim presented later is barred subject to the statutory exceptions. Filing an amended affidavit restarts the four month period, so amendments should be made early rather than near the end of the window.
Inventory and accountings
Oregon circuit courts require the inventory within 60 days after the date of appointment unless the court grants an extension. A personal representative whose administration runs past a year files an annual accounting within 30 days of the anniversary of appointment, and the estate closes on a final account and a judgment of final distribution.
Bond
Bond applies to the full administration track only. The circuit court sets bond for a personal representative unless it is waived, most often by a provision in the will, and the court retains discretion to require security notwithstanding a waiver. No bond arises on the simple estate affidavit track because no personal representative is appointed.
Surviving spouse
Oregon is not a community property state. A surviving spouse who is dissatisfied with the will may elect a share of the augmented estate under ORS 114.605, on a sliding scale that starts at 5 percent for a marriage of less than two years and reaches 33 percent at 15 years or more of marriage. The election must be made affirmatively within the statutory period.
Suggested Compliance Checklist
Value the estate against both ORS 114.510 ceilings separately
Weeks 1-3 days after startingBuild two columns, not one total. Column one is personal property other than manufactured homes, tested against $75,000. Column two is real property plus manufactured homes, tested against $200,000. Use fair market value of the entire interest with no reduction for mortgages or other liens. Failing either column pushes the estate to full administration in the circuit court.
File the simple estate affidavit no earlier than 30 days after death
After day 30 days after startingIf both ceilings are met, a claiming successor prepares the simple estate affidavit and files it with the clerk of the probate court of the circuit court where venue lies. ORS 114.515 prohibits filing until 30 days after the death, and the clerk collects the statutory filing fee. Claims may then be presented to the affiant for four months after filing.
Publish notice to interested persons and calendar four months
Promptly after appointment days after startingOn the full administration track only, publish notice to interested persons under ORS 113.155 and deliver or mail direct notice to known claimants under ORS 115.003. Diary four months from the date of first publication and 30 days from each mailed notice, because ORS 115.005 bars a claim only after the later of those two dates has passed.
File the inventory within 60 days of appointment
Within 60 days of appointment days after startingOregon circuit courts require the personal representative to file an inventory of the estate within 60 days after the date of appointment unless the court grants an extension of time. List every asset subject to the jurisdiction of the court with its date of death value, since these figures drive both the accountings and the Oregon estate tax analysis.
Check the $1,000,000 Oregon estate tax threshold and file OR-706 if required
Within 12 months of death days after startingTotal the gross estate at the date of death, including non probate assets such as retirement accounts and life insurance, and compare it to $1,000,000. If it reaches that figure, Form OR-706 must be filed with the Oregon Department of Revenue within twelve months of the date of death. Do not assume the federal exclusion controls, because Oregon's threshold is far lower.
| Task | Description | Document | Days after starting |
|---|---|---|---|
| Value the estate against both ORS 114.510 ceilings separately | Build two columns, not one total. Column one is personal property other than manufactured homes, tested against $75,000. Column two is real property plus manufactured homes, tested against $200,000. Use fair market value of the entire interest with no reduction for mortgages or other liens. Failing either column pushes the estate to full administration in the circuit court. | - | Weeks 1-3 |
| File the simple estate affidavit no earlier than 30 days after death | If both ceilings are met, a claiming successor prepares the simple estate affidavit and files it with the clerk of the probate court of the circuit court where venue lies. ORS 114.515 prohibits filing until 30 days after the death, and the clerk collects the statutory filing fee. Claims may then be presented to the affiant for four months after filing. | small-estate-affidavit | After day 30 |
| Publish notice to interested persons and calendar four months | On the full administration track only, publish notice to interested persons under ORS 113.155 and deliver or mail direct notice to known claimants under ORS 115.003. Diary four months from the date of first publication and 30 days from each mailed notice, because ORS 115.005 bars a claim only after the later of those two dates has passed. | - | Promptly after appointment |
| File the inventory within 60 days of appointment | Oregon circuit courts require the personal representative to file an inventory of the estate within 60 days after the date of appointment unless the court grants an extension of time. List every asset subject to the jurisdiction of the court with its date of death value, since these figures drive both the accountings and the Oregon estate tax analysis. | asset-inventory | Within 60 days of appointment |
| Check the $1,000,000 Oregon estate tax threshold and file OR-706 if required | Total the gross estate at the date of death, including non probate assets such as retirement accounts and life insurance, and compare it to $1,000,000. If it reaches that figure, Form OR-706 must be filed with the Oregon Department of Revenue within twelve months of the date of death. Do not assume the federal exclusion controls, because Oregon's threshold is far lower. | - | Within 12 months of death |
Frequently Asked Questions
Yes, and this is the single most overlooked point in Oregon estate administration. Oregon imposes an estate transfer tax under ORS chapter 118, and the Department of Revenue requires Form OR-706 whenever the gross estate at the date of death is $1,000,000 or more. That threshold is not indexed and is far below the federal exclusion, so an Oregon estate consisting of a home and a retirement account can owe an Oregon return and Oregon tax while owing nothing to the IRS. The return is due within twelve months of the date of death.
Oregon uses an elective share measured against the augmented estate, and the percentage scales with the length of the marriage under ORS 114.605. It begins at 5 percent for a marriage of less than two years and rises in two point steps for each additional year, reaching 33 percent once the marriage has lasted 15 years or more. The election is not automatic. A spouse who takes no action receives what the will provides, so the right has to be exercised affirmatively within the statutory period.
Yes. The four month period in ORS 115.005 exists so the representative knows when claims are cut off, and distributing before that window closes means the estate may no longer hold the funds needed to pay a claim that is still timely. The same exposure applies on the affidavit track, where ORS 114.540 gives claimants four months after the affidavit is filed to present claims to the affiant. Distributing early is the most common way an Oregon fiduciary ends up paying out of pocket.
Oregon does not leave the fee to the court's discretion or to a reasonableness test. The probate code sets a percentage schedule applied to the property subject to the jurisdiction of the court plus income earned during administration. Marion County Circuit Court illustrates the result as a statutory personal representative fee of $4,630 on a $200,000 estate. The court may allow further compensation for extraordinary services, and a personal representative is free to waive the fee, which family members often do.
No, and this trips up a lot of Oregon families. ORS 114.510 directs that fair market value be determined using the entire interest in the property included in the estate, without reduction for liens or other debts. A home worth $260,000 with a $150,000 mortgage is a $260,000 asset for this test, not a $110,000 one, so it exceeds the $200,000 real property ceiling and the estate cannot use the simple estate affidavit no matter how little equity remains.
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