EstateRiskIQ

Risk Intelligence

OR risk areas

Oregon estate risk areas

These pages explain how default state rules in Oregon shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.

How to use this guide

  • Read the risk summaries to understand default outcomes.
  • Open a risk guide for state-specific details and sources.
  • Use this as education, not legal advice.

Intestacy risk

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.

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Probate risk

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.

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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.

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Guardianship risk

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.

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Complexity triggers

Oregon gives a surviving spouse a statutory share if they elect against the will and provides a separate property allowance.

  • A surviving spouse may elect to take a statutory share rather than the will’s provisions.
  • A property allowance is set aside for the spouse or dependent children before most claims.

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