Oregon · Senate Bill 405 · 2025 Regular Session

Provides that, for the estates of decedents dying on or after January 1, 2026, Oregon estate tax is not due unless the value of the Oregon taxable…

SB 405 Sponsored by Fred Girod and Dick Anderson Died in committee

  1. Introduced Jan 13, 2025
  2. In committee Jan 17, 2025
  3. Died  
  4. Passed the House  
  5. To the governor  
  6. Became law  

What it does

The legislature's own summary of the bill, or its official long title.

The Act would match the estate tax exemption to the federal amount. (Flesch Readability Score: 67.7). Provides that, for the estates of decedents dying on or after January 1, 2026, Oregon estate tax is not due unless the value of the Oregon taxable estate exceeds $13.61 million. Raises the threshold for the filing of an estate tax return to a gross estate valued at more than $13.61 million. Takes effect on the 91st day following adjournment sine die.

Read the full official title (31 words)

Provides that, for the estates of decedents dying on or after January 1, 2026, Oregon estate tax is not due unless the value of the Oregon taxable estate exceeds $13.61 million.

Every action

4 steps, oldest first, as the legislature records them.

  1. SenateIntroduction and first reading. Referred to President's desk.
  2. CommitteeReferred to Finance and Revenue. · Senate Finance and Revenue
  3. CommitteePublic Hearing held. · Senate Finance and Revenue
  4. SenateIn committee upon adjournment.

Roll calls

No recorded votes on this bill yet.

Sponsors

The 2 members who introduced it.

From Oregon's official records (api.oregonlegislature.gov), checked Nov 13, 2026. Text links go to the official versions; LegiList does not copy bill text.