Oregon Executor & Trustee Checklist
You've been named executor or trustee in Oregon — and probably handed no instructions. This is the ordered list of what to do, in the sequence Oregon expects it, with the deadlines and terminology that are specific to this state. Work down it, check things off, and nothing important slips.
- Who administers the estate
- Personal representative (executor testate / administrator intestate)
- Court
- Circuit Court of the county of residence (six rural counties use county courts)
- Appointment document
- Letters Testamentary or Letters of Administration
- Creditor claim window
- 4 months from the date of first publication
- Inventory deadline
- Filed with the court within 90 days of appointment
- Trustee notice deadline
- 'Within a reasonable time'
- State death tax
- Oregon estate tax applies to estates ≥ $1,000,000
If you're the Executor / Personal Representative
The probate track — administering the estate through the Circuit Court of the county of residence (six rural counties use county courts).
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This is the document that proves you have authority to act as Personal representative (executor testate / administrator intestate).
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Publish in a county newspaper (ORS 115.003, 115.005). Known/reasonably ascertainable creditors get direct notice with the later of 4 months from publication or 30–45 days from the direct notice.
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Filed with the court within 90 days of appointment (ORS 113.165).
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The PR must deliver/mail information to devisees, heirs, and interested persons and file proof within 30 days of appointment (ORS 113.145).
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Get an EIN for the estate from the IRS (free at irs.gov, ~10 minutes) — the estate is its own taxpayer and you'll need it before a bank will open an account.
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Open a dedicated estate bank account — every dollar in or out flows through it; commingling estate money with your own is the fastest way to get into trouble.
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Keep receipts and records of every transaction and decision — not just what you did, but why; your final accounting is built from this and it's your protection if a choice is ever questioned.
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Pay valid claims and taxes before distributing anything, in the statutory order — paying family first can leave you personally liable. Oregon estate tax applies to estates ≥ $1,000,000 (one of the lowest thresholds in the U.S.), graduated ~10%–16%. No inheritance tax.
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Collect a signed receipt or release from every beneficiary when you distribute.
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Final account and petition for distribution (ORS 116.083) → judgment of final distribution → discharge. Cannot fully close before the 4-month creditor period runs.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
If you're the Trustee
The trust track — administering a trust outside of probate.
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Locate and read the entire trust document, including any amendments and restatements — your powers, limits, and timelines live there.
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'Within a reasonable time' (not a fixed 60 days) — Oregon UTC (ORS 130.710): notify qualified beneficiaries after learning a revocable trust has become irrevocable.
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Publish in a county newspaper (ORS 115.003, 115.005). Known/reasonably ascertainable creditors get direct notice with the later of 4 months from publication or 30–45 days from the direct notice.
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Get an EIN for the trust from the IRS — the trust becomes irrevocable at death and files its own returns from that point.
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Retitle and gather the trust assets; hunt down anything never moved into the trust — it may need probate.
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Keep trust assets separate from your own, always — separate accounts, separate records, no exceptions.
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Document every decision, valuation, and distribution as you go.
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Account to the beneficiaries at least annually and at termination.
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Distribute according to the terms of the trust and collect signed receipts and releases.
Good to know in Oregon
Affidavit of Claiming Successor ('small estate'): personal property ≤ $75,000, real property ≤ $200,000, combined ≤ $275,000 (ORS 114.505–114.560); filed ≥ 30 days after death.
Final account and petition for distribution (ORS 116.083) → judgment of final distribution → discharge. Cannot fully close before the 4-month creditor period runs.
Affidavit of Claiming Successor is the signature small-estate device, with separate personal/real/total caps. Very low $1M estate-tax threshold catches middle-class estates. Statutory inventory deadline is 90 days.
Sources — investigate further
The steps above are drawn from Oregon's own statutes and courts. To dig deeper:
We'll email you a copy so it's always one click away. No spam — just the checklist and the occasional estate-settlement tip.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
General information, not legal advice. Laws change and county practice varies. When in doubt, talk to a probate attorney licensed in the relevant state.