Should I Move to Washington State: An Estate Tax Question?

By Ryan W. Collier

Oregon’s refusal to update its estate tax exemption, while other states adapt to modern financial realities—is a growing source of frustration, particularly for women over 50, managing finances for their families and futures. Despite skyrocketing home prices, rising investments, and national recognition of the financial challenges faced by women in retirement, Oregon legislators have failed for a quarter-century to deliver meaningful reform.

For expertise in Estate Law, contact Collier Law, your Local Estate Planning Firm in Salem OR, today!

The Decades-Old Problem

Oregon’s estate tax exemption has been stuck at $1 million since 2002—unindexed for inflation, unchanged regardless of home and asset values, and notably lower than neighboring states. Even as the median home price In Oregon, the exemption has more than doubled, and stock values have soared. has flatlined, leaving more and more ordinary families caught needing to file estate tax returns and pay taxes simply for owning a modest home, and savings. For women, particularly those navigating widowhood, caring for aging parents, or supporting adult children, this threshold feels like a penalty for good stewardship and hard work.

Failed Legislative Action

Each year, bills are introduced that sound promising—raising the exemption thresholds to match the federal limit, indexing for inflation, or adding spousal portability. In 2025, Oregon lawmakers considered HB 2058 and SB405, which would have bumped the exemption to nearly $14 million, matching the federal level. The legislature also considered HB 2301, which would have raised the estate tax threshold to $7 million and lowered the tax rate to 7% for Oregonians.  Yet, once again, leadership allowed these bills to linger in committee, never advancing to a vote. The result? For 25 years and counting, Oregon remains locked in at a $1 million exemption at a tax rate starting at 10% rising to 16% for estates over $9.5 million—This exemption is far below Washington’s $3 million (indexed to CPI starting this year) or the $13.99 million federal exemption (2025). The federal exemption increases to $15 million at the end of this year (2026).

The Cost for Oregon Women

This persistent inaction means thousands of Oregon women—often the ones left to sort through estates—face daunting paperwork, legal hurdles, and surprise tax bills. Caring for a spouse or adult children, making lifetime gifts, or passing a family home, risks triggering state estate taxes, unlike most other states in the country. Many women are forced to hire expensive attorneys, navigate confusing rules, and worry whether the legacy they’ve Built will reach those they love. Instead of rewarding financial discipline and intergenerational support, Oregon taxes it.

Washington State’s Solution

Our neighbors to the north found a solution.  Washington State’s estate tax exemption law underwent a notable change in 2025: Effective July 1, 2025, the exemption amount for Washington estate tax rose to $3 million per decedent. Estates valued below this threshold owe no estate tax, while estates over $3 million are taxed at progressive rates. The law also resolves a prior issue that prevented inflationary increases in the Washington exemption by indexing future increases to the federal CPI for Seattle, offering more predictability from 2026 onward. Washington’s estate tax rates are also rising: estates above $3 million will see brackets ranging from 10% up to 35%, with the highest rate targeting estates over $9 million.

I am in the unenviable position of advising my clients to move.  Under current law, you should not retire here, and you definitely should not die here.

A Call for Change

For years, women’s organizations, financial advisors, and retirees have pleaded with legislators to modernize estate tax law—so far, to no avail. The state’s refusal to act, despite biannual sessions and dozens of proposals, is disappointing and harmful, undermining both families’ financial stability and Oregon’s economic future. Women over age 50: Oregon’s Legacy Tax is primarily hurting you and the families you care for most. It’s time for the Oregon Legislature to listen—raise the exemption, index it for inflation, and recognize the realities of modern life. Women in this state deserve better than 25 years of neglect.

In response to this inaction, a ballot initiative was filed to end the Estate Tax in Oregon. Initiative Petition 51, the “End the Death Tax Act,” would terminate the tax on the estates of Oregonians who die after Jan. 1, 2027. In their July 15 filing, Petition 51 aims to place the initiative on the November 2026 ballot.  If you are interested in signing IP 51 once it is approved for circulation, you can stay informed by contacting the Oregon Secretary of State’s official website. Once available for signature, you can sign the Petition at Collier Law.

Ryan W. Collier

Ryan W. Collier is a highly regarded estate planning and probate attorney based in Salem, Oregon, with licenses to practice in both Oregon and Washington. His practice specializes in advising clients on estate planning, probate and trust administration, and fiduciary liability, with a particular focus on helping clients minimize estate taxes and maximize the value passed on to their heirs. Ryan’s extensive background in financial planning gives him a unique advantage in providing tailored legal solutions that prioritize privacy, security, and peace of mind. His exceptional legal knowledge has earned him an AV Preeminent™ rating from Martindale-Hubbell, the highest honor available, reflecting his expertise in trusts, estates, and probate law. Ryan was also recognized by Super Lawyers Magazine as an Oregon Rising Star in 2010 and 2011, an award given to fewer than five percent of attorneys in the state.

Beyond his legal career, Ryan is deeply invested in his community, actively contributing to a variety of local organizations. He has served on the boards of the Salem Leadership Foundation and the Salem Foundation, where he currently holds the position of board chair. Ryan’s commitment to community service earned him a spot in the Statesman Journal’s “Top 20 under 40” in 2010 for his significant contributions to Salem. He is also an avid volunteer with the Boy Scouts of America, where he has received the District Award of Merit for his exceptional service to youth. Ryan’s passion for service extends to his role as an adjunct professor at Willamette University College of Law and his work as a mentor in the law school’s program. Outside of his professional and community duties, Ryan enjoys spending quality time with his wife, Holly, and their three teenage sons, appreciating the natural beauty of the Pacific Northwest and the close-knit community of Salem.