The catalyst for greater national attention to this issue was 29-year-old Brittany Maynard, a woman diagnosed with terminal brain cancer who moved from California to Oregon to end her life in 2014. Maynard chose Oregon because California had not yet passed its aid-in-dying law, and Oregon is one of just a few other states to allow terminally ill patients to legally end their lives.
Oregon was the first state to pass a Death With Dignity Act (DWDA). The law was approved in the state’s general election in 1994 but had to weather many challenges before taking effect in 1997. Since then, 4,274 people have received prescriptions under the act and 2,847 have used them to die. (For additional statistics, see the 2023 Death With Dignity Act Data Summary published by the Oregon Department of Public Health.)
This article first clarifies some confusing language related to death with dignity laws and then sets out the requirements for obtaining a prescription for life-ending medication under Oregon’s law.
“Death with dignity” and "medical aid in dying" are two of the most commonly accepted phrases describing the process by which a terminally ill person ingests prescribed medication to hasten death. Many people still think of this process as “assisted suicide” or “physician assisted suicide.” However, proponents of death with dignity argue that the term “suicide” doesn’t apply to terminally ill people who would prefer to live but, facing certain death within months, choose a more gentle way of dying. In fact, Oregon’s Death With Dignity Act specifically states that terminating one’s life under the law is not suicide. (Oregon Revised Statutes § 127.880 (2024).)
Increasingly, health organizations are turning away from the term “suicide” to describe a terminally ill patient’s choice to reduce the suffering of an inevitable death. The phrase “aid in dying” is becoming a more accepted way to refer to this process.
You may also see the phrase “right to die” used in place of “death with dignity” or "aid in dying." However, “right to die” is more accurately used in the context of directing one’s own medical care—that is, refusing life-sustaining treatment such as a respirator or feeding tubes when permanently unconscious or close to death. You can provide your own health care directions by completing an Oregon advance health care directive. (See the end of this article for more information.)
To request a prescription for life-ending medication in Oregon, the patient must be:
A patient who meets the requirements above will be prescribed aid-in-dying medication only if:
To use the medication, the patient must be able to ingest it on their own. A doctor or other person who administers the aid-in-dying medication may face criminal charges.
To read the full text of Oregon’s Death With Dignity Act, see Oregon Revised Statutes §§ 127.800 and following.
For more details about Oregon’s Death With Dignity Act, see the extensive list of Frequently Asked Questions and other Death With Dignity Act Resources on the website of the Oregon Department of Public Health.
To find out more about the history and current status of death with dignity laws in the United States, visit the website of the Death With Dignity National Center.
For information about appointing a health care agent and making known your own wishes for medical care at the end of life, see the Living Wills & Medical Powers of Attorney section of Nolo.com.
Updated March 22, 2024
In all states, it is legal to have your loved one’s body at home after they die. Oregon doesn't require you to involve a licensed funeral director in making or carrying out final arrangements. See, for example, Or. Rev. Stat. § 432.133 (2024), which permits a “funeral service practitioner or person acting as a funeral service practitioner” to file the death certificate.
Oregon defines a “person acting as a funeral service practitioner” as any person other than a licensed funeral director, “including but not limited to a relative, friend or other interested party, who performs the duties of a funeral service practitioner without payment.” (Or. Rev. Stat. § 432.005 (2024).)
Oregon law requires anyone who assumes custody of a body to file a report of death form with the state registrar of the center for health statistics within 24 hours of taking custody of the body. This form is included in the home burial packet described below, or you can obtain it by contacting the Oregon Center for Health Statistics at 971-673-1190. (Or. Rev. Stat. § 432.158 (2024).)
Oregon law determines who has the right to make final decisions about a person’s body and funeral services.
This right and responsibility goes to the following people, in order:
(Or. Rev. Stat. § 97.130 (2024).)
Appointing a representative. To make a legally valid document naming someone to carry out your final wishes, you must write down what you want, then date and sign your document in front of two adult witnesses. (Or. Rev. Stat. § 97.130 (2024).)
You can download this form and prepare it to appoint your representative. Or, if you prefer, you can make up your own form, as long as the language you use is substantially the same as the statutory form. (Or. Rev. Stat. § 97.130 (2024).)
If you are in the military, you may name the person who will carry out your final wishes in the Record of Emergency Data provided by the Department of Defense.
Who pays for your funeral arrangements? You can either pay for your plans before you die, or you can set aside money for your survivors to use for this purpose. If you don’t do either of these things, and there’s not enough money in your estate to pay for funeral goods and services, your survivors must cover the costs.
Oregon’s Mortuary and Cemetery Board rules require a body to be embalmed under specific circumstances, such as when:
In all other cases, a body must be refrigerated or embalmed only if final disposition won't occur within 24 hours. Burial or cremation must occur within ten days after the death, unless the Mortuary and Cemetery Board is notified. (See Or. Admin. R. 830-030-0010; 830-030-060; 830-030-070; 830-030-0080 (2024).)
Refrigeration or dry ice can usually preserve a body for a short time. There are resources available to help you learn to prepare a body at home for burial or cremation. The website of the National Home Funeral Alliance is a good place to start.
If you won't be using a funeral director to carry out final arrangements, you must complete and file the death certificate yourself. Oregon law requires you to file the death certificate with the state registrar of the Center for Health Statistics within five days after the death and before final disposition. (Or. Rev. Stat. § 432.133 (2024).)
You will need to fill in the section for personal information and then present the death certificate to the medical certifier—the deceased person's doctor, physician assistant, or nurse practitioner—within 48 hours of death. The medical certifier will then supply the date, time, and cause of death and return the death certificate to you within 48 hours for filing. (Or. Rev. Stat. §§ 432.005; 432.133 (2024).)
Oregon now uses an electronic death registration system, but you can still file the death certificate yourself. You can obtain a home burial packet, which contains a blank death certificate, instructions, and a report of death form, by calling the Oregon Center for Health Statistics at 971-673-1190. (Oregon vital records officials recommend requesting a home burial packet before the death occurs, such as when the person is in hospice or has been told that death is imminent.) You can also find more information on the Oregon Center for Health Statistics website.
You will need certified copies of the death certificate to carry out certain tasks after the death, such as arranging for the disposition of the body and transferring the deceased person’s property to inheritors. You may be able to file the death certificate and get certified copies the same day. If not, you will have to make a return trip to pick up the copies. Be prepared to pay a small fee for each copy.
The deceased person’s doctor or the medical examiner will grant permission in writing to move the body for purposes of burial or cremation. (Or. Rev. Stat. § 432.158 (2024).)
Oregon law permits you to establish a cemetery if you:
(Or. Rev. Stat. § 97.460 (2024).)
Before conducting a home burial or establishing a family cemetery, check with the town or county clerk to see if there are any additional zoning rules you must follow.
For more information, see the Oregon Mortuary and Cemetery Board website.
Some crematories require that you use a funeral director to arrange cremation. If you don't want to use a funeral director, make sure the crematory is willing to accept the body directly from the family. In Oregon, a permit authorizing final disposition is required to cremate a body—no additional cremation permit is necessary. (Or. Rev. Stat. § 432.158 (2024).)
For more information about cremation, including information on scattering ashes, see Burial and Cremation Laws in Oregon.
Even the staunchest home funeral advocates know that learning to care for one’s own dead can be difficult, especially during a time of grief. If you need help, there are people available to coach you through the process. You can find local guides, consultants, and other resources by visiting the National Home Funeral Alliance website. The book Final Rights, by Joshua Slocum and Lisa Carlson, also offers extensive information on the subject.
For more information about final arrangements and documenting your final wishes in advance, see Nolo’s section on Getting Your Affairs in Order.
]]>Every state has some rules about who may serve as the executor of an estate that goes through probate. Here are the requirements in Oregon.
Your executor must be:
(Or. Rev. Stat. § 113.095 (2024).)
Many states prohibit people who have felony convictions from serving as executor. In Oregon, if the person you name as your executor has been convicted of a felony, they must inform the court of the conviction or risk disqualification. The judge will disqualify your choice if the circumstances surrounding the conviction demonstrate “unfaithfulness and neglect” and the judge believes the person is likely to mismanage your estate. (Or. Rev. Stat. §§ 113.092; 113.195 (2024); Roley v. Sammons, 170 P.3d 1067 (2007).)
In addition to the restrictions above, an Oregon probate court will reject a potential executor who is an attorney and has:
Furthermore, Oregon courts will not appoint a licensed funeral services practitioner as your executor, unless this person is a relative, or you are a licensed funeral practitioner and your executor is your employee, employer, or business partner.
(Or. Rev. Stat. § 113.095 (2024).)
Unlike many states, Oregon does not impose special requirements on executors who live out of state. But that doesn’t mean it’s a good idea to appoint someone who lives far away. For practical reasons, it’s usually best to name an executor who lives near you. Your executor may have to handle day-to-day matters for weeks, months, or sometimes longer.
For more information about choosing your executor and making your will, see the Wills section of Nolo.com.
]]>ABLE accounts are bank accounts that allow people with special needs to save money without jeopardizing their disability benefits. ABLE accounts come from the federal ABLE (Achieving a Better Life Experience) Act, but they are established and managed on a state level.
Most states have ABLE accounts, and each state has slightly different rules and procedures for opening and using an ABLE account. Below is an overview of the federal rules, as well as the features specific to Oregon's ABLE programs.
When people with special needs apply for disability benefits, they must show that they do not have enough money to support themselves independently. Money saved in a traditional bank account counts against the ability to qualify for disability benefits.
As a result, people with special needs are not able to build savings with the money they earn or that they receive through inheritance or gifts. On a day-to-day basis, this means that people with special needs must live with very little money if they want to receive government aid.
One workaround for this issue is to use a special needs trust which provides a place to save money that can be used for the benefit of the person with special needs (without affecting eligibility for benefits). But special needs trusts must be controlled by a trustee—not by the person with special needs who benefits from the trust. Not only does this leave a person with special needs with little control over his or her finances, it also limits the person's independence.
ABLE accounts fill this gap by giving people with special needs the opportunity to manage a modest bank account without penalty against their eligibility for SSI, Medicaid, or other government benefits.
The basic rules for all ABLE accounts come from the federal ABLE Act. When states adopt and implement the ABLE Act, they must follow the federal rules and can also add their own rules and regulations. Here are some of the federal rules:
Read more about the federal rules for ABLE Bank Accounts.
When individual states adopt the ABLE Act and provide ABLE accounts for their residents, they may also make rules and policies about:
Here are some details about Oregon’s ABLE accounts.
Employed individuals can contribute more. In addition to the $18,000 (in 2024) annual contribution, if the disabled person is working and not contributing to a defined contribution plan, deferred compensation plan, or annuity, the person can also contribute an additional amount to the ABLE account: up to the lesser of 1) their annual salary before tax or 2) $13,590 (in 2023; this number is tied to the federal poverty level and is adjusted each year for inflation).
Oregon income tax deduction. If you pay Oregon income tax, you may be able to take a small annual tax deduction of up to $300 for your Oregon ABLE account contributions.
You can learn about and compare ABLE accounts across the country at the website for the ABLE National Resource Center.
An ABLE account is just one planning tool for people with special needs. You might also be interested in learning more about Special Needs Trusts or Estate Planning in Oregon on Nolo.com.
]]>Only assets that pass through probate are affected by intestate succession laws. Many valuable assets don't go through probate, and therefore aren't affected by intestate succession laws. Here are some examples:
These assets will pass to the surviving co-owner or to the beneficiary you named, whether or not you have a will. However, if you don’t have a will and none of the named beneficiaries are alive to take the property, then the property could end up being transferred according to intestate succession.
To learn more about these types of assets, go to the How to Avoid Probate section of Nolo.com or read about Avoiding Probate in Oregon.
Under intestate succession, who gets what depends on whether or not you have living children, parents, or other close relatives when you die. Here’s a quick overview:
If you die with: |
here’s what happens: |
children but no spouse | children inherit everything |
spouse but no descendants | spouse inherits everything |
spouse and descendants from you and that spouse | spouse inherits everything |
spouse and at least one descendant from you and someone other than that spouse | spouse inherits 1/2 of your intestate property descendants inherit everything else |
parents but no spouse or descendants | parents inherit everything |
siblings but no spouse, descendants, or parents | siblings inherit everything |
(Or. Rev. Stat. §§ 112.025; 112.035; 112.045 (2023).)
In Oregon, if you are married and you die without a will, what your spouse gets depends on whether or not you have living descendants -- children, grandchildren, or great-grandchildren. If you don’t, or if all of your descendants are also descendants of your spouse, then your spouse inherits all of your intestate property. (Or. Rev. Stat. § 112.025 (2023).)
If, however, you die with at least one descendant who is not the descendant of your surviving spouse, then your spouse inherits only 1/2 of your intestate property.
Example: Barrett is married to Jed and also has a 12-year-old daughter from a previous marriage. Barrett owns a house in joint tenancy with Jed, plus $200,000 worth of additional, separate property that would have passed under a will if Barrett had made one. When Barrett dies, Jed inherits the house outright -- it’s not intestate property -- plus $100,000 worth of Barrett’s property. Barrett’s daughter inherits the remaining $100,000 share of Barrett’s property.
If you die without a will in Oregon, your children will receive an “intestate share” of your property. The size of each child’s share depends on how many children you have, whether or not you are married, whether your spouse is also their parent, and whether you have any children from a previous relationship. (See the table above.)
For children to inherit from you under the laws of intestacy, the state of Oregon must consider them your children, legally. For many families, this is not a confusing issue. But it’s not always clear. Here are some things to keep in mind.
This can be a tricky area of the law, so if you have questions about your relationship to your parent or child, get help from an experienced attorney. If you want to read the law itself, you’ll find a link to Oregon’s intestate succession statutes at the end of this article.
If you die without a will and don’t have any family, your property will “escheat” into the state’s coffers. (Or. Rev. Stat. § 112.055 (2023).)
However, this very rarely happens because the laws are designed to get your property to anyone who was even remotely related to you. For example, your property won’t go to the state if you leave a spouse, children, grandchildren, parents, grandparents, siblings, nieces, nephews, aunts, uncles, or cousins.
Here are a few other things to know about Oregon intestacy laws.
To learn more about intestate succession, read How an Estate Is Settled If There’s No Will.
You can find Oregon’s laws on wills and intestate succession here: Oregon Revised Statutes § § 112.015 to 112.830.
For more about estate planning, go to the Wills, Trusts & Probate section of Nolo.com.
]]>You can make several different types of POAs in Oregon. In particular, many estate plans include two POAs:
In most estate plans, these POAs are what are known as "durable" POAs, which means that they retain their effectiveness even after you're incapacitated. It's a good idea for most people to create these two documents, as they help plan for the unexpected.
To learn about other types of POAs, including non-durable (limited) and springing POAs, see What Is a Power of Attorney. Below, learn how to create a durable financial POA that is valid in Oregon.
For your POA to be valid in Oregon, it must meet certain requirements.
The person making a power of attorney must be of sound mind. The exact contours of this mental capacity requirement are open to interpretation by Oregon courts. If you're helping someone make a POA and you're not sure if they meet the mental capacity requirement, you should consult a lawyer.
While Oregon's power of attorney laws are silent on notarization, signing your POA in the presence of a notary public is very strongly recommended. Many financial institutions will not want to rely on a POA unless it has been notarized—a process that helps to authenticate the document.
Some private companies offer forms or templates with blanks that you can fill out to create your POA. For a more user-friendly experience, try WillMaker, which guides you through a series of questions to arrive at a POA (and estate plan) that meets your specific aims and is valid in your state. You can also hire an Oregon lawyer to create a POA for you. Many lawyers will include durable POAs as part of a more comprehensive estate plan alongside a will or living trust.
Whatever method you choose, the process of making the POA will likely include either granting your agent comprehensive powers or selecting, from a list, the specific powers you want your agent to have. For example, you might choose to grant your agent the power to engage in:
In Oregon, your POA is durable (effective even after your incapacitation) by default.
As mentioned above, you should have your POA notarized.
Once you have completed the POA, store the original in a safe place that your loved ones can easily access, and let them know where to find it. (It won't do much good locked away in a safe that no one can get into.) If you become incapacitated, your attorney-in-fact might need the original POA to act on your behalf.
You should also give a copy of the power of attorney to your agent so that your agent is familiar with the contents of the document.
If you gave your agent the power to conduct transactions with real estate, you should also file a copy of your POA in the land records office (called the recorder's office in Oregon) in the county or counties where you own real estate. This will allow the recorder's office to recognize your agent's authority if your agent ever needs to sell, mortgage, or transfer real estate for you.
You can also give copies of your durable financial POA to banks or other institutions that your agent might need to deal with in the future. This step might eliminate some hassles for your agent if your agent ever needs to use the POA. Banks can sometimes be finicky about accepting POAs; see Can Banks Refuse a Power of Attorney? for more details.
Legally speaking, you can name any competent adult to serve as your agent. But you'll want to take into account certain practical considerations, such as the person's trustworthiness and geographical location. For more on choosing agents, see What Is a Power of Attorney.
While you can appoint co-agents who are authorized to act at the same time, but it's usually advisable to stick to just one agent to minimize potential conflicts. However, naming a "successor" agent—an alternate who will become your agent if your first choice is unavailable for any reason—is always a good idea, as it creates a backup plan.
Your POA is effective immediately unless it explicitly states that it takes effect at a future date.
It's possible to create a condition that must be satisfied before the POA becomes effective—such as a doctor declaring that you are incapacitated—but there are many reasons why this type of "springing" power of attorney is not usually advised.
Any power of attorney automatically ends at your death. A durable POA also ends if:
For more on Oregon estate planning issues, see our section on Oregon Estate Planning.
]]>Here’s a quick checklist for making a will in Oregon:
A will, also called a "last will and testament," can help you protect your family and your property. You can use a will to:
In Oregon, if you die without a will, your property will be distributed according to state "intestacy" laws. Oregon's intestacy law gives your property to your closest relatives, beginning with your spouse and children. If you have neither a spouse nor children, your grandchildren or your parents will get your property. This list continues with increasingly distant relatives, including siblings, grandparents, aunts and uncles, cousins, nieces, and nephews. If the court exhausts this list to find that you have no living relatives by blood or marriage, the state will take your property.
No. You can make your own will in Oregon, using Nolo's Quicken WillMaker & Trust. However, you may want to consult a lawyer in some situations. For example, if you think that your will might be contested or you have especially complicated goals, you should talk with an attorney. See Do I Need an Attorney to Make My Estate Plan?
To make a will in Oregon, you must be:
Your will can dispose of the property you own at the time you make the will, as well as property you acquire after making it. Oregon Rev. Statutes § 112.365.
You must make your will on hard copy. That is, it must be on actual paper. It cannot be on an audio, video, or any other digital file. (Although, see “Can I Make a Digital or Electronic Will?,” below.) Type and print your will using a computer, or you can use a typewriter.
To finalize your will in Oregon:
No, in Oregon, you do not need to notarize your will to make it legal.
However, Oregon allows you to make your will "self-proving" and you'll need to go to a notary if you want to do that. A self-proving will speeds up probate because the court can accept the will without contacting the witnesses who signed it.
To make your will self-proving, you and your witnesses will go to the notary and sign an affidavit that states who you are and that each of you knew you were signing the will.
Yes. In Oregon, you can use your will to name an executor who will ensure that the provisions in your will are carried out after your death. Nolo's Quicken WillMaker produces a letter to your executor that generally explains what the job requires. If you don't name an executor, the probate court will appoint someone to take on the job of winding up your estate.
In Oregon, you may revoke or change your will at any time, unless you entered into a contract not to revoke your will. See Oregon Rev. Stat § 112.270.
You can revoke your will by:
You can't use the first two options above to revoke only part of your will. Oregon Rev. Statutes § 112.285.
If you marry after you make your will, your will is automatically revoked if your spouse survives you unless you:
If you and your spouse divorce (or if a court determines that your marriage is not legal), Oregon law revokes any language in favor of your spouse or that names your spouse to be your executor. This rule does not apply if you specifically state in your will that divorce should not affect the provisions in your will. Oregon Rev. Statutes § 112.315. If you have any concerns about the effects of divorce on your will, see an estate planning attorney for help.
If you need to make changes to your will, it’s best to revoke it and make a new one. However, if you have only very simple changes to make, you could add an amendment to your existing will – this is called a codicil. In either case, you will need to finalize your changes with the same formalities you used to make your original will (see above).
In a handful of states, you can make a legal will digitally—that is, you can make the will, sign it, and have it witnessed without ever printing it out. Although such electronic wills are currently available in only a minority of states, many other states are considering making electronic wills legal. Oregon currently doesn't allow e-wills, but that may change in the future.
You can find Oregon’s laws about making wills here: Oregon Revised Statutes Volume 3 Landlord/Tenant, Domestic Relations, Probate Title 12 Probate Law Chapter 112 Intestate Succession and Wills.
]]>In Oregon, a death certificate must be filed with the county registrar within five days after the death and before the final disposition of the body. (Oregon Rev. Stat. § 432.133.) Typically, the funeral home, mortuary, cremation organization, or other person in charge of the deceased person’s remains will prepare and file the death certificate. The easiest way to get copies of a death certificate is to ask this organization to order them for you at the time of the death.
If you're the executor of the estate (in charge of wrapping up the deceased person’s affairs), you should ask for at least 10 certified copies. You'll need to submit a certified copy of the death certificate each time you claim property or benefits that belonged to the deceased person, including life insurance proceeds, Social Security benefits, payable on death accounts, veterans benefits, and many others.
If you need to order copies of a death certificate after some time has passed, visit the website of the Oregon Public Health Division. From there, you can find options for ordering death certificates in person, online, by phone, or by mail.
When ordering death certificates, you must provide a photocopy of an acceptable form of identification, such as a government-issued photo ID. Each certified copy of an Oregon death certificate ordered by mail costs $25; certificates ordered in person, online, or by phone are slightly more expensive.
Anyone can obtain death certificates that are older than 50 years. But for death certificates in the last 50 years, access is restricted to the following individuals or organizations:
(Oregon Rev. Stat. 432.380 (2)(c)(B)(iii).)
The funeral director, or the person acting in that role, is responsible for filing the completed death certificate. To complete the death certificate, the funeral director obtains personal information from the next of kin and also obtains the medical certification (including cause of death) from the physician or medical provider who was caring for the deceased person for the illness or condition that caused the death. This medical provider has 48 hours to complete the medical certification.
If the medical provider is not available or if the medical provider gives permission, the physician who completes an autopsy can complete the death certificate. If the death was not due to natural causes, the medical examiner determines the cause of death and signs the medical certification within 48 hours after taking charge of the case. If the cause of death cannot be determined or is pending investigation, the medical examiner notes this on the death certificate. If necessary, the medical examiner submits an affidavit regarding the cause of death to amend the record within five days of performing an autopsy.
(Oregon Rev. Stat. §§ 432.133 and 432.075.)
Embalming is a process in which blood is drained from the body and replaced with fluids that delay disintegration. It is rarely necessary; refrigeration serves the same purpose.
If a body will not be buried or cremated within 24 hours, Oregon's rules require either embalming or refrigeration—but there's a choice. (Oregon Admin. Rules § 83-030-0010.)
In a few circumstances, however, embalming is required:
(Oregon Admin. Rules §§ 830-030-0060, 830-030-0070, 830-030-0080.)
A casket is often the single greatest expense incurred after a death. The average cost of a casket is more than $2,000, and the price can run into the $10,000-$20,000 range for more elaborate designs and expensive materials. Whether due to the cost or for other reasons, some people prefer to forgo a casket altogether.
Burial. No law requires a casket for burial. However, you should check with the cemetery; it may have rules requiring a certain type of container.
Cremation. No law requires a casket for cremation. On the contrary, federal law requires a funeral home or crematory to inform you that you may use an alternative container, and to make such containers available to you. An alternative container may be made of unfinished wood, pressed wood, fiberboard, or cardboard.
No. Although funeral homes may sometimes be very pushy about getting you to buy caskets from them, federal law requires funeral homes to accept caskets that consumers have purchased from another source, such as an online retailer. (Learn more about your consumer rights under the FTC Funeral Rule.) You may also build your own casket, if you prefer.
Alkaline hydrolysis (more informally called "water cremation," "flameless cremation," "aquamation," and many other terms) is a chemical process that reduces a body to components of liquid and bone. It's considered a greener alternative to cremation because it uses less energy than cremation and does not release matter into the atmosphere.
Alkaline hydrolysis was legalized in Oregon in 2009, when the state updated its definition of “final disposition” to include the dissolution of human remains:
“Final disposition” means the burial, interment, cremation, dissolution or other disposition of human remains authorized by the board by rule.
In addition, the same statute defines the phrase "alkaline hydrolysis." (Oregon Rev. Stat § 692.010(4).)
While water cremation is recognized by Oregon law, you might be able to find only a small number of facilities offering the service in Oregon, which might mean traveling a distance to access it. The equipment is expensive and public demand is still small, though it's growing. With time, facilities offering water cremation are likely to become more commonplace.
If you're interested in this option for yourself, you may want to explore pre-planning your final arrangements. Water cremation tends to cost a little more than traditional cremation. (For example, see this 2023 NPR interview on water cremation in which one funeral home prices its water cremation service at $1,000 more than traditional cremation.)
Learn more about alkaline hydrolysis.
Most bodies are buried in established cemeteries, but burial on private property may be possible in Oregon. Oregon law states that you may establish a cemetery if you:
The city or county planning commission may have additional requirements. If you bury a body on private land, draw a map of the property showing the burial ground and file it with the property deed so the location will be clear to others in the future.
In Oregon, there are no state laws controlling where you may keep or scatter ashes. Ashes may be stored in a crypt, niche, grave, or container at home. If you wish to scatter ashes, you have many options. Generally, use common sense and refrain from scattering ashes in places where they would be obvious to others.
Scattering ashes in an established scattering garden. Many cemeteries provide gardens for scattering ashes. If you’re interested, ask the cemetery for more information.
Scattering ashes on private land. You are allowed to scatter ashes on your own private property. If you want to scatter ashes on someone else’s private land, it’s wise to get permission from the landowner.
Scattering ashes on public land. You may wish to check both city and county regulations and zoning rules before scattering ashes on local public land, such as in a city park. However, many people simply proceed as they wish, letting their best judgment be their guide.
Scattering ashes on federal land. Officially, you should request permission before scattering ashes on federal land. As with local or state land, however, you will probably encounter no resistance if you conduct the scattering ceremony quietly and keep the ashes well away from trails, roads, facilities, developed areas, campsites, and waterways. You can find guidelines for scattering ashes on the websites for some national parks. For more information, begin your search at the website of the National Park Service.
Scattering ashes at sea. The federal Clean Water Act requires that cremated remains be scattered at least three nautical miles from land. If the container will not easily decompose, you must dispose of it separately. The EPA does not permit scattering at beaches or in wading pools by the sea. Finally, you must notify the EPA within 30 days of scattering ashes at sea.
The Clean Water Act also governs scattering in inland waters such as rivers or lakes. For inland water burial, you may be legally required to obtain a permit from the state agency that manages the waterway.
For more information, including contact information for the EPA representative in Oregon, see the EPA's page on Burial at Sea.
Scattering ashes by air. While there are no state laws on the matter, federal aviation laws prohibit dropping any objects that might cause harm to people or property. The U.S. government does not consider cremains to be hazardous material; all should be well so long as you remove the ashes from their container before scattering.
To learn about the federal rule on funerals, which protects consumers in all states, visit the FTC's Funeral Rule page.
For more information about funeral laws in Oregon, see Oregon Home Funeral Laws.
To find out more about funerals and other final arrangements, see Nolo's section on Getting Your Affairs in Order.
Get It Together, by Melanie Cullen (Nolo), helps you gather and organize the essential details of your life for yourself and your family.
]]>The Oregon tax is different from the federal estate tax, which is imposed on estates worth more than $13.61 million (for deaths in 2024). So even if your estate isn’t large enough to owe federal estate tax, it might still owe Oregon estate tax.
But it's not just state residents who might owe Oregon estate tax. If you’re a nonresident but own real estate or other tangible assets (a boat or plane, for example) located in Oregon, your estate might also need to file an Oregon estate tax return.
Terminology note: Until 2012, the Oregon estate tax was called an "inheritance tax." It has always, however, worked like what other states call an estate tax, meaning that the tax applies to estates higher than a certain value. (Inheritance taxes, by contrast, look at the relationship between the inheritor and the deceased person. Close relatives pay nothing or low tax rates, while more distant relatives or non-family members pay a higher tax rate.)
If the gross estate of an Oregon resident has a value of more than $1 million, the personal representative or executor of the estate must file a state estate tax return. (Smaller estates won't need to file a return.) Your gross estate will include just about all of the property you own at your death:
If you own assets with someone else, generally only your share will be included in your estate. In other words, if you and your spouse own your house, half of its value would be included in your estate.
Notably, your gross estate also includes non-probate assets. For example, the property you hold in a revocable living trust avoids probate, but it does not avoid estate taxes, and is counted in your gross estate.
Portability. The federal estate tax regime allows a surviving spouse to use the deceased spouse's unused portion of the exemption—a feature called "portability." However, Oregon's estate tax does not offer portability between spouses; each spouse has an exemption amount of $1 million.
Even if an Oregon estate tax return must be filed, it doesn’t necessarily mean that the estate will owe estate tax. Your estate might be able to take certain deductions that lower the value of your estate below $1 million, in which case no estate tax will be due. These deductions include:
If your estate owes estate tax, how much will it actually owe? In Oregon, the tax rate currently ranges from 10 to 16%. Within this range, the rate increases with the size of the estate. (Compare these rates to the current federal rate of 40%.) See the Form OR-706 Instructions for a table of the exact estate tax rates in 2023.
If a return is required, it’s due nine months after the date of death. The executor can request a six-month extension to file the return. This extension applies to the return itself, but not to the payment of the tax. If the tax isn’t paid on time, there’s a penalty, and interest accrues on the unpaid amount.
Your executor will likely have to hire professional help (an experienced lawyer or CPA) to prepare the Oregon estate tax return. The estate's funds can be used to pay for professional fees. Estate tax forms and instructions are available at the Oregon Department of Revenue.
For more on estate planning issues specific to Oregon, see Nolo's Oregon Estate Planning section.
]]>You can use a small estate proceeding in Oregon if:
To open the small estate proceeding, you'll need to file an Affidavit of Claiming Successor (here's a sample). You can file this document only if you are the personal representative of the estate, or if you are a "claiming successor," which is someone who inherits under the will, an heir who inherits under intestate succession law, or a creditor.
This affidavit must include a long list of information and some attachments. These requirements are laid out in Oregon Revised Statutes § 114.525 and include:
After filing the affidavit, you'll obtain certified copies of the affidavit from the court. You'll then present the certified Affidavit of Claiming Successor to the person or institution holding the property you need to collect—for example, the bank where the deceased person had an account. The person or institution then transfers the property.
If the property you're collecting is real estate, the process is a little different. You'll need to go to the land records office (called a recorder's office in Oregon) in the county where the real estate is located. You'll then record a deed in the name of the new owner. (Or. Rev. Stat. § 114.555(3).)
For help determining if an estate qualifies for this probate shortcut, or handling an estate in general, see The Executor’s Guide, by Mary Randolph (Nolo) or Estate Planning Basics, by Denis Clifford (Nolo).
For more on Oregon estate planning issues, see our section on Oregon Estate Planning.
]]>In Oregon, you can make a living trust to avoid probate for virtually any asset you own—real estate, bank accounts, vehicles, and so on. You need to create a trust document (it's similar to a will), naming someone to take over as trustee after your death (called a successor trustee). Then—and this is crucial—you must transfer ownership of your property to yourself as the trustee of the trust. Once all that's done, the property will be controlled by the terms of the trust. At your death, your successor trustee will be able to transfer it to the trust beneficiaries without probate court proceedings.
If you own property jointly with someone else, and this ownership includes the "right of survivorship," then the surviving owner automatically owns the property when the other owner dies. This is called a “survivorship estate” in Oregon. No probate will be necessary to transfer the property, although you'll need to do some paperwork to show that title to the property is held solely by the surviving owner.
In Oregon, these forms of joint ownership are available:
In Oregon, you can add a "payable-on-death" (POD) designation to bank accounts such as savings accounts or certificates of deposit. You still control all the money in the account—your POD beneficiary has no rights to the money, and you can spend it all if you want. At your death, the beneficiary can claim the money directly from the bank without probate court proceedings.
Oregon lets you register stocks and bonds in transfer-on-death (TOD) form. People commonly hold brokerage accounts this way. If you register an account in TOD (also called beneficiary) form, the beneficiary you name will inherit the account automatically at your death. No probate court proceedings will be necessary; the beneficiary will deal directly with the brokerage company to transfer the account.
Oregon allows you to leave real estate with transfer-on-death deeds. You sign and record the deed now, but it doesn't take effect until your death. You can revoke the deed or sell the property at any time; the beneficiary you name on the deed has no rights until your death. At your death, the beneficiary inherits the property without the need for probate proceedings. Or. Rev. Stat. § 93-975.
Oregon does not allow transfer-on-death registration of vehicles.
Even if you don't do any planning to avoid probate, your estate may qualify for Oregon's simplified "small estate" probate procedures. For more details, see Probate Shortcuts in Oregon. For more on avoiding probate, see 8 Ways to Avoid Probate, by Mary Randolph (Nolo).
]]>A "living" trust (also called an "inter vivos" trust) is simply a trust you create while you're alive. The beneficiaries you name in your living trust receive the trust property when you die. You could instead use a will, but wills must go through probate—the court process that oversees the transfer of your property to your beneficiaries.
Many people create a revocable living trust as part of their estate plan. You can modify or revoke (cancel) this type of trust at any time. Typically, you'll name yourself as the "trustee" of your trust. This means that while you're alive, you retain control of the trust and its property. In your trust document, you'll also name a "successor trustee" to take over and manage the trust after you die; this person will distribute the property in the trust to your beneficiaries. (If you create a shared living trust, as is often done by married couples, then your successor trustee would assume control after both spouses have died.)
In contrast, irrevocable trusts cannot be revoked or modified after they are signed. Irrevocable trusts can be useful tools for specific goals, like reducing taxes, but they require giving up ownership and control of trust property.
When you set up a living trust to transfer your property to your loved ones after your death, you can potentially save them a lot of time, hassle, and money. Property left through a will (rather than a living trust) might be tied up for months or even years in probate court, and could involve court costs and lawyers' fees. By contrast, property left through a trust can be distributed to your beneficiaries almost immediately, and often without the need for an attorney.
Some states have fully adopted a model law called the Uniform Probate Code, which streamlines the probate process, but unfortunately Oregon is not one of these states. However, Oregon does offer a simplified probate process for "small" estates. Your estate can use this probate shortcut, called a "small estate affidavit," instead of going through the regular probate process if:
(Or. Rev. Stat.
The affidavit procedure is much quicker, more straightforward, and more inexpensive than regular probate. If your estate is likely to qualify, you might not need to worry about making a living trust just to avoid probate.
Additionally, in Oregon, you can transfer real property using a transfer-on-death deed; this can keep your home out of probate without using a living trust. But if you have other significant assets you'd like to keep out of probate, a living trust can be a good solution.
Yes, you'll still need a will. This might seem confusing—isn't the point of a living trust to avoid needing a will? Yes, it is, and your will might never be used. But you should still write one, for one or both of the following reasons:
If you don't have a will, any property that isn't transferred by your living trust or other method (such as joint tenancy) will go to your closest relatives as determined by Oregon state law.
Probably not. Most people don't actually need to worry about federal estate taxes because the federal estate tax is levied only on estates worth close to $12 million. However, Oregon does impose its own state estate tax, and the amount that triggers this tax is among the lowest in the country. So you could very easily incur the Oregon estate tax at your death but not the federal estate tax. One note of comfort, though: the tax rate for the Oregon estate tax is much lower than the federal estate tax.
If you're worried about estate taxes, you might be able to use a more complicated trust to reduce the taxes owed at your death, but you'll need to find an experienced estate planning attorney.
To make a living trust in Oregon, you:
You can use WillMaker & Trust to make a living trust using your computer. It has a simple interview format that allows you to complete the trust at your own pace, and it gives you lots of legal and practical help along the way. Based on your responses, the program produces a living trust document customized for you and your situation. With WillMaker & Trust, you can also make a will, powers of attorney, health care directives, transfer on death deeds, and many other useful documents. Use it just for yourself or for your entire family.
For more on Oregon estate planning issues, see Oregon Estate Planning.
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