Oregon Small Estate Affidavit Limits: Thresholds, Fees, and What Qualifies

Oregon has a simplified process for small estates that avoids much of the time and cost of formal probate — but the limits are stricter than most families expect, and there is one measurement rule that disqualifies estates that seem like they should qualify. Getting this wrong means starting over in formal probate, with fees that can reach over $1,000 just to open the case.

Here is exactly how Oregon's Simple Estate Affidavit works, what the limits are, and what counts toward each limit.

The Three Thresholds

Oregon's Simple Estate Affidavit process, authorized under ORS 114.505 through ORS 114.560, is available when the decedent's estate meets all three of the following conditions:

1. Total estate value does not exceed $275,000

This is the aggregate cap — the combined value of all estate assets cannot exceed $275,000.

2. Real property value does not exceed $200,000

Real property in the estate (land, houses, commercial buildings) cannot exceed $200,000 in value. If the estate contains multiple real property parcels, their values are combined for this test.

3. Personal property value does not exceed $75,000

Personal property — everything that is not real estate — cannot exceed $75,000. This includes bank accounts, vehicles, investment accounts, personal belongings, and business interests.

All three limits must be independently satisfied. An estate with $150,000 in personal property and $100,000 in real property has a total of $250,000 — under the $275,000 aggregate — but fails the $75,000 personal property sub-limit and cannot use the Simple Estate Affidavit.

The Gross Fair Market Value Rule

This is the single most important and most misunderstood rule in Oregon's simplified probate process.

Oregon measures property at gross fair market value, not net equity. A mortgage or lien on real property does not reduce the value counted toward the $200,000 real property limit.

Example: A home is worth $320,000 at fair market value and carries a $290,000 mortgage. Net equity is only $30,000. However, for purposes of the Simple Estate Affidavit, the home counts as $320,000 toward the real property limit — which immediately disqualifies the estate from the simplified process.

This rule catches many families by surprise, particularly in markets where property values have risen significantly but families carried mortgages close to the original purchase price. The intuition that "we only have $30,000 of equity" does not align with how Oregon law measures the estate.

Same rule applies to personal property. A vehicle with a $15,000 loan balance and a $12,000 fair market value counts as $12,000 against the personal property limit, not $0.

What Is Excluded From the Limits

Not everything the decedent owned counts toward the Simple Estate Affidavit limits. Assets that transferred automatically outside of the estate are excluded:

• Joint tenancy property that passes to the surviving co-owner by operation of law
• Beneficiary-designated accounts (life insurance, IRAs, 401(k)s, POD bank accounts) that transfer directly to named beneficiaries
• Trust property held in a revocable living trust that avoids probate
• Transfer-on-death deeds for real property recorded before death

These assets do not pass through the estate at all and are not counted toward the $275,000 aggregate or either sub-limit. Families with well-structured estate plans often discover that the probate estate — the portion actually subject to the affidavit limits — is much smaller than the total estate.

Senate Bill 15 (2026): Manufactured Home Clarification

Senate Bill 15, effective January 2026, amended ORS 114.510 to explicitly address manufactured homes under the Simple Estate Affidavit limits. Before this clarification, manufactured homes were handled inconsistently across Oregon's 36 counties because their classification depended on whether they had been converted from vehicle title to real property.

Under SB 15:

• A converted manufactured home (permanently affixed to owned land, vehicle title surrendered) counts toward the $200,000 real property limit
• A vehicle-titled manufactured home (still titled at the Oregon DMV) counts toward the $75,000 personal property limit

The bill aligns classification with federal housing standards. Executors handling manufactured homes should verify the current title status with the Oregon DMV before assuming which limit applies.

The 30-Day Waiting Period

The Simple Estate Affidavit cannot be filed until at least 30 days after the date of death. Oregon courts will reject an affidavit filed before this window. This waiting period gives creditors an initial window to make claims on the estate and gives banks and financial institutions time to freeze accounts and notify the estate.

Creditor Claims: The Four-Month Period

After the Simple Estate Affidavit is filed and accepted, Oregon creditors have four months from the date of filing to submit claims against the estate. The personal representative (affiant) who files the affidavit is not permitted to distribute assets to heirs until:

1. All known creditors have been given proper notice
2. The four-month creditor claim period has fully elapsed
3. All valid creditor claims, taxes, and administrative expenses have been paid

Distributing assets before the creditor period closes exposes the affiant to personal liability for any unpaid claims. If the estate includes Oregon Medicaid obligations, the Oregon Department of Human Services Estate Administration Unit is a high-priority creditor whose claim must be resolved before any distributions.

Filing Fees: Simple Estate Affidavit

The Simple Estate Affidavit filing fee is $124 flat, paid to the circuit court in the county where the decedent lived at the time of death. This fee does not vary by estate size.

This is a significant cost advantage over formal probate, where fees scale with estate value.

Filing Fees: Formal Probate

If the estate exceeds the Simple Estate Affidavit limits — or if there are beneficiary disputes, creditor conflicts, or a contested will — formal probate is required. Oregon circuit court filing fees for formal probate are based on estate value:

These fees are just the initial filing — formal probate also involves publication costs, potential bond fees, attorney fees for court appearances, and accounting costs. A formal probate on a $500,000 estate can cost $15,000 to $30,000 or more in total professional fees, depending on complexity.

How to File the Simple Estate Affidavit

1. Wait 30 days after the date of death
2. Prepare the affidavit listing all estate assets and their gross fair market values, identifying yourself as the personal representative
3. Attach a certified copy of the death certificate (Short Form, without cause of death, for any real property that will be recorded)
4. File with the circuit court in the county where the decedent was domiciled
5. Pay the $124 filing fee
6. Provide notice to known creditors and wait the four-month claim period
7. Pay all valid creditor claims, taxes, and expenses
8. Distribute remaining assets to the appropriate heirs

The affidavit must be signed under oath and is filed in the probate division of the circuit court. Some Oregon counties have specific forms; others accept attorney-prepared affidavits. Contact the local circuit court probate clerk to confirm their requirements.

Oregon's Simple Estate Affidavit is a practical tool for the right estates, but the gross value measurement rule eliminates many estates that seem to qualify at first glance. The Oregon Final Tax & Estate Tax Guide walks through the qualification analysis, the creditor claim process, and the interaction between the simplified affidavit process and Oregon's estate tax filing requirements for larger estates.

See more Oregon guides →