OR state guide
Oregon estate risk overview
This guide explains how estate outcomes work in Oregonwhen there is no plan. We cover intestacy rules, probate flow, guardianship defaults, and tax exposure in clear, educational language.
Snapshot
Key default outcomes
- Intestacy laws determine who receives assets.
- Probate court oversees the estate and public filings.
- Guardianship for minors is court-appointed if needed.
- State and federal tax rules may apply to larger estates.
What happens without a will
Oregon intestacy gives the surviving spouse the entire estate in some cases; otherwise the spouse receives a share of the estate based on whether all descendants are shared.
- If the decedent is survived only by the spouse or by descendants who are also the spouse’s, the spouse receives the entire estate.
- If the decedent has descendants not also descendants of the spouse, the spouse receives one-half of the estate.
- If there are no descendants, the estate passes to parents, then siblings and their descendants.
- An heir must survive the decedent by 120 hours to inherit under intestacy.
Probate process
Oregon allows a small-estate affidavit for personal property and real property below statutory caps after a waiting period.
- Affidavits may be used 30 days after death.
- The limit is $75,000 for personal property and $200,000 for real property.
- The affidavit is filed in the county where the decedent lived or where property is located.
- The affidavit must include an inventory of estate assets when filed with the court.
Estate and inheritance tax exposure
Oregon imposes an estate tax with a $1,000,000 exclusion amount.
- Oregon estate tax applies to estates exceeding $1,000,000.
- The state does not impose an inheritance tax.
- State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.
Guardianship for minors
Oregon courts appoint guardians for minors when parents are unable to care for them, with a preference for parental nominees and minor nominations at age 14 or older.
- A parent may appoint a guardian by will or other writing, subject to court approval.
- A minor age 14 or older may nominate a guardian if the court approves.
- Older minors may nominate a guardian, subject to court approval.
- Parents can nominate a guardian by will or written instrument, subject to court approval.
Risk areas
Explore estate risk dimensions in Oregon
Intestacy risk
How assets are distributed when there is no will and state default rules control the outcome.
Probate risk
Court-supervised estate process, timing, cost exposure, and public record requirements.
Tax exposure
State estate or inheritance tax rules and how they interact with federal thresholds.
Guardianship risk
How courts appoint guardians for minors when no plan is in place.
Complexity triggers
Scenarios that increase estate risk, such as blended families or multi-state property.
Common mistakes in Oregon
- Assuming a spouse automatically receives everything under state law.
- Leaving guardianship decisions to the court by default.
- Ignoring probate timelines, creditor notices, or court filings.
- Failing to coordinate beneficiary designations with estate intent.
- Missing state estate tax thresholds and filing rules.
Who is most exposed
Higher default risk in Oregon
- Families with minor children or dependents.
- Blended families or second marriages.
- Households with property in more than one state.
- Business owners without succession instructions.
- Higher-net-worth estates near state tax thresholds.
Next: explore planning options in Oregon
EstateRiskIQ does not provide legal advice. We highlight how default outcomes work so you can decide whether to explore professional guidance or planning tools.