Oregon

Oregon Probate and Intestate Succession: What Happens Without a Will (2026)

By Recording Law Editorial TeamPublished July 16, 20269 min read

Key Takeaways

1Oregon probate is handled by the probate department of the Circuit Court in most counties, under ORS Chapters 111-117; six eastern counties (Gilliam, Grant, Harney, Malheur, Sherman, and Wheeler) use the County Court instead.
2Oregon has not adopted the Uniform Probate Code. It offers a simple estate affidavit for smaller estates and a single, supervised regular administration track; Oregon does not offer a separate unsupervised or informal probate election the way true UPC states do.
3The simple estate affidavit under ORS 114.510 to 114.560 is available when the total estate does not exceed $275,000, made up of no more than $75,000 in personal property and no more than $200,000 in real property, and it cannot be filed until at least 30 days after death.
4Under Oregon's intestate succession statute, ORS 112.025, a surviving spouse takes the entire estate if every surviving descendant is also the spouse's descendant; if some descendants are not the spouse's, the spouse takes half and the descendants split the rest.
5Oregon has no inheritance tax, but it does levy its own state estate tax with an exemption of just $1,000,000, essentially unchanged for roughly 25 years. As of mid-2026, a bill (SB 1511) to raise the exemption and a ballot initiative to repeal the tax outright are both pending, not yet enacted.
6Dying without a will in Oregon triggers ORS 112.025 through 112.045's fixed statutory order, not your personal wishes.
7A valid will lets you choose who inherits your property instead of relying on Oregon's intestate succession order.

Oregon probate cases are heard in the probate department of the Circuit Court in most counties, except six eastern Oregon counties where the County Court has jurisdiction instead. Oregon is also one of the few states that still levies its own estate tax, with an unusually low exemption.

Information last verified on 2026-07-16. This article has not yet been reviewed by a licensed lawyer.

How Probate Works in Oregon

Oregon probate proceeds in the probate department of the Circuit Court for the county where the decedent lived, under jurisdiction set out in ORS 111.085; the probate court holds the general legal and equitable powers of a circuit court under ORS 111.095. Six eastern Oregon counties, Gilliam, Grant, Harney, Malheur, Sherman, and Wheeler, vest probate jurisdiction in the County Court instead, confirmed on the Oregon Judicial Department's own county probate pages. Oregon has not adopted the Uniform Probate Code. It maintains its own independent probate code, ORS Chapters 111 through 117, originally enacted in 1969 and reviewed by an Oregon Law Commission Probate Modernization Work Group beginning in 2013, which looked to UPC provisions for ideas without adopting the UPC wholesale. Oregon's actual procedure runs on two tracks: a simple estate affidavit for smaller estates, and regular administration, a single supervised track. Oregon does not offer a separate unsupervised or informal election the way true UPC states do, though many uncontested steps can proceed without a hearing. For a comparison of how other states structure this same process, see Probate by State.

Creditor claims must be presented within four months after the first publication of notice to interested persons, or within 30 days after direct notice is mailed to a claimant who is entitled to it, under ORS 115.005. A creditor whose allowed claim remains unpaid six months after the notice publication date can petition the court to compel payment. Combined with the required inventory and accounting steps, this four-month floor means ordinary Oregon probate commonly takes roughly five to twelve months. Estates that qualify for the simple estate affidavit can resolve considerably faster, since no personal representative or court administration is required.

Intestate Succession in Oregon: Who Inherits Without a Will

Oregon's intestate succession rules appear at ORS 112.025 through ORS 112.045. The share a surviving spouse receives depends specifically on whether the decedent's surviving descendants are also descendants of that spouse.

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If the decedent leaves a surviving spouse and all surviving descendants are also descendants of that spouse, the spouse takes the entire net intestate estate under ORS 112.025.

If the decedent leaves a surviving spouse and one or more surviving descendants who are not descendants of the surviving spouse, the spouse takes one-half of the net intestate estate, and the descendants take the rest per stirpes, also under ORS 112.025.

If the decedent leaves a surviving spouse and no descendants at all, the spouse takes the entire net intestate estate under ORS 112.035.

If there is no surviving spouse, the estate passes to descendants by representation. If there are none, it passes to surviving parents. If there are no parents, it passes equally to siblings, with a deceased sibling's share passing by representation to that sibling's descendants, under ORS 112.045. If no qualifying relative can be found after a diligent search, the estate escheats to the State of Oregon.

One way to make sure your property goes to the people you actually choose, rather than following Oregon's intestate succession order, is to have a valid will in place. recordinglaw.com's free Oregon Last Will and Testament Generator can help you create one, with no account required.

Small Estate and Simplified Probate in Oregon

Oregon's simple estate affidavit, under ORS 114.510 and ORS 114.515, lets heirs collect and transfer assets without a personal representative or full court administration. It is available when the total estate value does not exceed $275,000, split into two simultaneous caps: no more than $75,000 attributable to personal property and no more than $200,000 attributable to real property. Both limits apply at the same time, and the values are measured gross, without any reduction for liens or mortgages against the property. The affidavit cannot be filed until at least 30 days after the date of death, a waiting period meant to give creditors and other interested parties a minimum window before assets move.

Oregon's Estate Tax: A Low Exemption, With Reform Pending

Oregon has no inheritance tax, but it does levy its own Oregon Estate Transfer Tax, separate from the federal estate tax and administered by the Oregon Department of Revenue. Oregon's exemption is unusually low: $1,000,000, a figure that has not been raised or indexed for inflation in roughly 25 years, according to the Department of Revenue's own Estate Transfer Tax statistics. Tax rates run from 10 percent to 16 percent on the value above that threshold, and unlike the federal estate tax, Oregon's exemption does not carry over between spouses.

That $1,000,000 threshold is drawing active legislative attention. Senate Bill 1511, which passed the Oregon Senate in February 2026, would raise the exemption to $2.5 million and index it to inflation going forward, but as of this writing it remained stalled in the House Revenue Committee and has not been enacted. Separately, a ballot initiative known as Initiative Petition 51, titled "End the Death Tax," was gathering signatures for a possible measure on the November 2026 ballot that would repeal the Oregon estate tax outright. Neither effort has changed the law yet. As of 2026-07-16, the $1,000,000 exemption remains current, in-force law, and an Oregon estate above that amount is still subject to the tax. Readers should check the Oregon Department of Revenue's current guidance before relying on this figure, given the pace of the legislative activity.

Do You Need a Probate Attorney?

A probate attorney is worth engaging when a will contest or dispute among heirs is likely, when the estate includes a business interest, when the family is blended in a way that creates gaps Oregon's intestate succession statute does not cover well, or when the estate is large enough to raise Oregon's own estate tax. Given the state's unusually low $1,000,000 exemption, that last situation comes up in Oregon more often than in most other states. For a straightforward estate that qualifies for the simple estate affidavit, many people navigate the process without one.

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Disclaimer

This article provides general information about probate and intestate succession in Oregon as of the verification date above. It is not legal advice and does not create an attorney-client relationship. It is not a substitute for advice from a probate attorney licensed in Oregon, particularly for a contested estate, a business interest, a blended family, or an estate large enough to raise Oregon estate tax questions. Oregon's estate tax exemption is also the subject of pending legislation and a possible 2026 ballot measure; verify the current threshold directly with the Oregon Department of Revenue before relying on any figure here.

a stack of blank manila folders on grey metal shelving in a records room

Last updated: 2026-07-16. Figures and statutes cited reflect their in-force version as of 2026-07-16.

Frequently Asked Questions

Does Oregon have an estate tax?

Yes. Oregon levies its own Oregon Estate Transfer Tax on estates above $1,000,000, administered by the Oregon Department of Revenue, separate from the federal estate tax. A 2026 bill and a ballot initiative to raise or repeal it are pending but not yet enacted.

Does Oregon have an inheritance tax?

No. Oregon has no inheritance tax. It has its own state estate tax instead, which is a different tax paid by the estate rather than by individual beneficiaries.

What court handles probate in Oregon?

The probate department of the Circuit Court in most counties. Six eastern Oregon counties, Gilliam, Grant, Harney, Malheur, Sherman, and Wheeler, use the County Court instead.

What is Oregon's small estate affidavit threshold?

$275,000 total, made up of no more than $75,000 in personal property and no more than $200,000 in real property. It cannot be filed until at least 30 days after death.

Who inherits if someone dies without a will in Oregon?

It depends on who survives. Under ORS 112.025, a spouse whose descendants are all also the decedent's descendants takes the entire estate; if some descendants are not the spouse's, the spouse takes half and the descendants split the rest.

Does Oregon follow the Uniform Probate Code?

No. Oregon runs its own probate code under ORS Chapters 111 through 117 and does not offer a separate unsupervised or informal probate track.

How long does probate take in Oregon?

Ordinary probate commonly takes roughly five to twelve months, driven largely by the four-month creditor claim window under ORS 115.005. Estates that qualify for the simple estate affidavit typically resolve faster.

Sources and References

ORS 112.025, Intestate Succession(oregon.public.law)
ORS 112.035, Share of Spouse When No Descendants(oregon.public.law)
ORS 112.045, Shares of Others Than Surviving Spouse(oregon.public.law)
ORS 114.515, Small Estate Affidavit(oregon.public.law)
ORS 111.085, Probate Jurisdiction(oregon.public.law)
ORS 115.005, Presentation of Claims to Creditors(oregon.public.law)
Oregon Judicial Department, Lane County Probate(courts.oregon.gov).gov
Oregon Department of Revenue, Oregon Estate Transfer Tax Return Statistics(oregon.gov).gov

Probate Laws

Oregon Laws