Time to let it go
What is the Estate Tax and why does it matter?
When a loved one passes away, families experience grief, paperwork and legal hurdles. In Oregon, they also face the harshest estate taxes in the country. The Estate Tax is a tax on the total value of a person’s assets at death. In Oregon, if someone’s estate is worth more than $1 million, the lowest exemption threshold in the nation, their heirs must pay up to 16% of the value above that amount to the state.
That means a modest house, a retirement account, and a life insurance policy could trigger a tax bill for grieving families—many of whom would never consider themselves wealthy. It’s a policy that is not just outdated—it’s unfair and out of step with the rest of the country.
This isn’t just a family issue. It’s an economic issue. Oregon’s estate tax is driving residents, retirees, and job creators out of state—and with them, valuable income, capital, and community investment.
The real problem: Oregon is losing wealth
We’re not just taxing estates—we’re pushing people out. Many long-time Oregonians are relocating to nearby states like Idaho, Arizona, and Nevada, which have no estate tax at all. Others are choosing to retire in California, where the estate tax was repealed decades ago.
What Oregon loses when residents leave
Future income tax revenue from retirees
Capital gains and investment dollars from entrepreneurs
Philanthropy and charitable giving often tied to estates
Local economic development as wealth is spent and reinvested elsewhere
Tax advisers now regularly recommend that older Oregonians consider establishing residency in tax-friendlier states. Over time, this creates a slow erosion of Oregon’s tax base, with no long-term benefit.
How Oregon compares to other states
Oregon has the lowest exemption threshold in the nation.
Only 12 states and Washington, D.C. still have an estate tax. Most have far higher exemptions than Oregon. Thirty-eight states have eliminated their estate tax altogether—recognizing that it drives families and businesses to relocate, and that it penalizes intergenerational success.
| State | Exemption Amount |
|---|---|
|
Connecticut |
$15,000,000 |
|
New York |
$7,350,000 |
|
Maine |
$7,000,000 |
|
Hawaii |
$5,490,000 |
|
Maryland |
$5,000,000 |
|
Vermont |
$5,000,000 |
|
District of Columbia |
$4,837,200 |
|
Illinois |
$4,000,000 |
|
Minnesota |
$3,000,000 |
|
Washington |
$3,000,000 |
|
Rhode Island |
$1,838,056 |
|
Massachusetts |
$2,000,000 |
|
Oregon |
$1,000,000 |
Thirty-eight states, including nearby California, Idaho and Nevada, have no estate tax.
Why Oregon's Estate Tax hurts families
The estate tax is a tax on the total value of a person’s assets at death. In Oregon, if someone’s estate is worth more than $1 million, their heirs must pay up to 10% of the value above that amount to the state.
Many people assume this only affects the rich, but consider this: a person who owns a $700,000 home, a $300,000 retirement account, and a small business worth $500,000 could leave behind a $1.5 million estate. Their family would owe Oregon up to $50,000 in taxes, just for trying to pass down what they built over a lifetime.
Middle-class families are caught in the net
With real estate prices and retirement accounts on the rise, many ordinary families now cross the $1 million threshold without realizing it.
Small business succession is disrupted
Heirs may be forced to sell businesses, farms, or properties to cover tax bills.
Oregon is out of step
Nearly every other state with an estate tax has modernized it. Oregon’s $1 million threshold has never been adjusted for inflation since 2001.
It drives wealth—and people—out of state
High-income retirees often choose to move to states like Arizona, Idaho, or Nevada that don’t punish legacy planning.
IT’S TIME TO ELIMINATE OREGON’S ESTATE TAX.
This would protect middle-income families, prevent forced asset sales, and keep more Oregonians—and their resources—in the state.
A tax that no longer makes sense
Oregon’s estate tax was created with good intentions: to ensure fairness and contribute to public funding. But in practice, it punishes the very people it was never meant to target—middle-class families, first-generation business owners, and anyone trying to pass something along to their children.
As other states modernize or repeal their estate taxes, Oregon risks falling further behind. It’s time to let go of a tax that no longer reflects our values or helps our economy.
Impact Reports
For a more in-depth analysis on Oregon’s Estate/Death Tax, follow the links below.
Estate Taxes, Migrating 65+ Population, and the Money We Leave Behind: The Economic Impact To Oregon
Reforming Oregon’s Estate Tax
Oregon’s Death Tax: An Impediment to Economic Growth, In-Migration, and Public Revenue
Oregon: No Place to Die
Deadline for donations & signatures
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Press
Kevin Mannix Files Ballot Initiative to End Estate Tax
OPINION: Sign the petition to end Oregon’s ‘death tax’
Readers respond: Oregon’s estate tax forcing people out
Oregon state lawmaker wants death tax to die
Oregon State Rep. Mannix files ballot measures to limit pretrial release, end estate tax
As State Lawmakers Ponder Federal Funding Cuts, Initiative Advances That Would End Estate Tax
How you can help support End the Death Tax
This campaign needs strong community support to succeed — and there are several ways you can make a big impact:
Assisting with gathering signatures
Signing the petition
Hosting a signing location
Get involved
DONATE
Winning this fight takes resources. Your contribution helps us fund outreach, advertising, and get-out-the-vote efforts. Every dollar gets us closer to the finish line.
Donations can be mailed to:
End the Death Tax PAC
2007 State St. Salem, OR 97301
Make your voice heard
SIGN THE PETITION
Step 1: Download the petition from the button below.
Step 2: Review the text of the initiative.
Step 3: Print the petition and complete and sign in blue or black ink. Petition MUST be printed on at least 20-pound, 8 1/2” x 11” uncoated white paper, or equivalent.
Step 4: Mail to us at:
End The Death Tax PAC
PO Box 12249
Salem, OR 97309
Contact
For more information or to get involved, including signing the petition, gathering signatures, becoming a circulator, or hosting a signing location, please contact us.
503-990-6873