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

Por 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 Firma local de planificación patrimonial en Salem OR¡Hoy!

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 es un reputado abogado especializado en planificación patrimonial y sucesiones con sede en Salem, Oregón, con licencia para ejercer tanto en Oregón como en Washington. Su práctica se especializa en asesorar a clientes sobre planificación patrimonial, administración de sucesiones y fideicomisos, y responsabilidad fiduciaria, con un enfoque particular en ayudar a los clientes a minimizar los impuestos sobre el patrimonio y maximizar el valor transmitido a sus herederos. La amplia experiencia de Ryan en planificación financiera le proporciona una ventaja única a la hora de ofrecer soluciones jurídicas a medida que dan prioridad a la privacidad, la seguridad y la tranquilidad. Sus excepcionales conocimientos jurídicos le han valido la calificación AV Preeminent™ de Martindale-Hubbell, el más alto honor disponible, lo que refleja su experiencia en fideicomisos, sucesiones y derecho sucesorio. Ryan también fue reconocido por la revista Super Lawyers como un Oregon Rising Star en 2010 y 2011, un premio otorgado a menos del cinco por ciento de los abogados en el estado.

Más allá de su carrera jurídica, Ryan está profundamente involucrado en su comunidad, contribuyendo activamente a una variedad de organizaciones locales. Ha formado parte de las juntas de la Salem Leadership Foundation y la Salem Foundation, donde actualmente ocupa el cargo de presidente de la junta. El compromiso de Ryan con el servicio a la comunidad le valió un puesto en la lista de los "20 mejores menores de 40 años" del Statesman Journal en 2010 por sus importantes contribuciones a Salem. También es un ávido voluntario de los Boy Scouts of America, donde ha recibido el Premio al Mérito del Distrito por su excepcional servicio a la juventud. La pasión de Ryan por el servicio se extiende a su papel como profesor adjunto en la Facultad de Derecho de la Universidad de Willamette y a su trabajo como mentor en el programa de la facultad de Derecho. Fuera de sus obligaciones profesionales y comunitarias, Ryan disfruta pasando tiempo de calidad con su esposa, Holly, y sus tres hijos adolescentes, apreciando la belleza natural del noroeste del Pacífico y la comunidad unida de Salem.