Quick answers
Does Oregon have a state estate tax?
State estate tax: Yes (ORS 118.010 (estate transfer tax; rate table at ORS 118.010(4))). Estate-tax exemption: $1,000,000 (ORS 118.010 (estate transfer tax; rate table at ORS 118.010(4)); 2026 deaths). Estate-tax top rate: 16% (ORS 118.010 (estate transfer tax; rate table at ORS 118.010(4)); 2026 deaths).
Does Oregon have an inheritance tax?
Inheritance tax: No (ORS 118.010 (estate transfer tax; rate table at ORS 118.010(4))).
Can you use a transfer-on-death deed in Oregon?
Transfer-on-death deed for real estate: Available — Transfer-on-death deed (Uniform Real Property Transfer on Death Act (ORS 93.948–93.985); enacted 2011 (Or. Laws 2011, ch. 212)).
What is the Medicaid look-back period in Oregon?
Look-back period: 60 months (Oregon Administrative Rule 461-140-0210; Effective July 18, 2023).
Does Oregon tax Social Security benefits?
Social Security benefits: pending. Primary-source classification has not yet been completed for this income type.
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- YesVerified
Source: ORS 118.010 (estate transfer tax; rate table at ORS 118.010(4)) · Checked July 18, 2026
- Estate-tax exemption
- $1,000,000Verified
Source: ORS 118.010 (estate transfer tax; rate table at ORS 118.010(4)) · Effective: 2026 deaths · Checked July 18, 2026
- Estate-tax filing threshold
- $1,000,000Verified
Source: ORS 118.010 (estate transfer tax; rate table at ORS 118.010(4)) · Checked July 18, 2026
- Estate-tax top rate
- 16%Verified
Source: ORS 118.010 (estate transfer tax; rate table at ORS 118.010(4)) · Effective: 2026 deaths · Checked July 18, 2026
Full detail: Oregon estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoVerified
Source: ORS 118.010 (estate transfer tax; rate table at ORS 118.010(4)) · Checked July 18, 2026
Full detail: Oregon estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Transfer-on-death deedVerified
Source: Uniform Real Property Transfer on Death Act (ORS 93.948–93.985) · Effective: enacted 2011 (Or. Laws 2011, ch. 212) · Checked July 26, 2026
- Controlling statute
- Or. Rev. Stat. §§ 93.948–93.985Verified
Source: Uniform Real Property Transfer on Death Act (ORS 93.948–93.985) · Effective: enacted 2011 (Or. Laws 2011, ch. 212) · Checked July 26, 2026
Full detail: Oregon transfer-on-death deed page
Small-estate procedure
- Value limits and wait
- $75,000 personal property and $200,000 real property or manufactured homes; 30-day wait; creditor eligibility after 60 days; after one year use a valuation within 45 days before filingVerified
Source: ORS 114.510 and 114.515 · Effective: 2025 Oregon Revised Statutes · Checked August 23, 2026
- Current court packet
- Oregon Judicial Department Simple Estate Affidavit and instructionsVerified
Source: Oregon Judicial Department simple-estate packet · Effective: June 2026 revision · Checked August 23, 2026
- Claims and affiant duties
- Affiant is a fiduciary; claims run for four months; personal liability can follow mistakes or mishandlingVerified
Source: ORS 114.540, 114.545 and 114.549 · Effective: 2025 Oregon Revised Statutes · Checked August 23, 2026
Full detail: Oregon small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- OSIPM special-income limit
- $2,982 per month (300% of the 2026 SSI standard)Verified
- Applies to: one-person need group.
Source: Oregon Administrative Rule 461-155-0250 · Also: CMS 2026 SSI and January spousal-impoverishment standards · Effective: Effective January 1, 2026 · Checked September 5, 2026
- One-person resource limit
- $2,000Verified
- Applies to: one-person need group.
Source: Oregon Administrative Rule 461-160-0015 · Effective: Effective October 1, 2024 · Checked September 5, 2026
- Two-person resource limit
- $3,000Verified
- Applies to: two-person need group.
Source: Oregon Administrative Rule 461-160-0015 · Effective: Effective October 1, 2024 · Checked September 5, 2026
- Community-spouse resource allowance
- $32,532 minimum to $162,660 maximumVerified
- Applies to: one-half of combined countable resources, subject to court-order and income-generation adjustments.
Source: Oregon Administrative Rule 461-160-0580 · Effective: Effective January 1, 2026 · Checked September 5, 2026
- Community-spouse monthly maintenance-needs allowance
- $2,705 base; $811.50 excess-shelter threshold; $4,066.50 maximumVerified
- Applies to: base plus allowable shelter costs above the threshold, capped at the maximum.
Source: Oregon Administrative Rule 461-160-0620 · Effective: Effective July 6, 2026 · Checked September 5, 2026
- Home-equity limit
- $752,000Verified
- Applies to: applicant without a listed spouse, qualifying child or dependent-relative, legal-inability, occupancy, or sale exception.
Source: Oregon Administrative Rule 461-145-0220 · Effective: Effective January 1, 2026 · Checked September 5, 2026
Full detail: Oregon Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 monthsVerified
Source: Oregon Administrative Rule 461-140-0210 · Effective: Effective July 18, 2023 · Checked September 5, 2026
- Transfer-penalty divisor
- $14,585 per month for an initial month on or after October 1, 2024Verified
Source: Oregon Administrative Rule 461-140-0296 · Effective: The $14,585 initial-month divisor in subsection (2)(m) is marked applicable October 1, 2024 · Checked September 5, 2026
- How the state administers the penalty
- Divide uncompensated value by $14,585 without rounding. Whole numbers are full months; the fraction converts to days using the following month's day count, with a fractional day rounded down. The period starts on the request date or first later otherwise-eligible date.Verified
Source: Oregon Administrative Rule 461-140-0296 · Effective: The $14,585 initial-month divisor in subsection (2)(m) is marked applicable October 1, 2024 · Checked September 5, 2026
Full detail: Oregon Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Expanded recovery includes property or beneficial interests held at death and traceable through tenancy by the entirety, joint tenancy, tenancy in common, survivorship, life estate, transfer-on-death deed, living trust, and similar arrangements.Verified
Source: Oregon Administrative Rule 461-135-0832 · Also: Oregon Administrative Rule 461-135-0835 · Effective: Effective February 24, 2021 · Checked September 5, 2026
- Controlling authority
- Oregon Administrative Rules 461-135-0832 and 461-135-0835Verified
Source: Oregon Administrative Rule 461-135-0832 · Also: Oregon Administrative Rule 461-135-0835 · Effective: Effective February 24, 2021 · Checked September 5, 2026
- Exemptions and deferrals
- A correctly paid medical-assistance claim is deferred through the surviving spouse's life and while a child is under 21, has a disability, or has a visual impairment.Verified
Source: Oregon Administrative Rule 461-135-0835 · Effective: Effective October 1, 2024 · Checked September 5, 2026
- Hardship waiver
- The Department may waive all or part of a recovery claim when enforcement would make the applicant eligible for assistance or homeless; relief may include forgiveness or a mortgage or trust deed, but not hardship created through estate-planning transfers intended to avoid recovery.Verified
Source: Oregon Administrative Rule 461-135-0841 · Effective: Effective January 1, 2014 · Checked September 5, 2026
- Lien practice
- Oregon may record a request for notice of a transfer or encumbrance of real property held by a medical-assistance recipient. The statute expressly says that request does not affect title and is not a lien, encumbrance, or other interest in the property.Verified
Source: Oregon Revised Statutes section 411.694 and Oregon Laws 2013 chapter 688 · Effective: Section 58 operative January 1, 2014; Act effective July 29, 2013 · Checked September 5, 2026
Full detail: Oregon Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- Pending
Primary-source classification has not yet been completed for this income type.
- Public pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- Private pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- IRA and 401(k) distributions
- Pending
Primary-source classification has not yet been completed for this income type.
- Military retirement pay
- Pending
Primary-source classification has not yet been completed for this income type.
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.