Estate Planning in Oregon

Oregon has a state estate tax with a $1 million exemption — one of the lowest nationally — with rates from 10% to 16%. This low threshold catches many Oregon families, especially given rising real estate values in the Portland metro area. Simple wills cost $450-$1,000, comprehensive plans $2,000-$4,500. Oregon has simplified probate procedures for small estates under $75,000 in personal property and $200,000 in real property. Transfer on Death deeds are available. Oregon's estate tax makes bypass trust planning essential for married couples with combined assets over $1M.