Oregon

Caregiving in Oregon.

One of only twelve US states with a state estate tax — and one of the lowest exemption thresholds in the country (~$1M) — plus the nation's first Death with Dignity statute and a relatively new state paid family leave program. Oregon's caregiving landscape is more legally distinctive than its size suggests.

Population 65+: 780,000
Top metros: Portland, Eugene, Salem, Bend, Medford

Three things to know right now.

01.Oregon has a state estate tax — and the exemption is unusually low.

Oregon's estate-tax exemption sits at approximately $1 million, one of the lowest in the country. Estates above that threshold pay a graduated state tax separate from the federal estate tax (which only kicks in at the much higher federal exemption). Many Oregon families who would owe nothing federally still face a meaningful state estate-tax bill — particularly in Portland, Bend, and the coast where home values alone can push estates past the threshold.

Read the legal & financial guide→

02.Paid Leave Oregon is now active — and it covers caregivers.

Paid Leave Oregon, which took effect in September 2023, provides up to 12 weeks of paid leave to care for a family member with a serious health condition. Benefits are payroll-funded. Caregivers in Oregon now have a meaningful state-level paid-leave option in addition to federal FMLA — most other states still don't.

Read the caregiver life guide→

03.Death with Dignity has been law in Oregon since 1997.

Oregon was the first US state to enact a Death with Dignity (medical aid in dying) statute, and the framework has now operated for nearly three decades. For terminally ill Oregonians who meet the statutory criteria, the option exists — and the procedural rules matter to family members navigating end-of-life decisions alongside hospice and Oregon Health Authority resources.

Read the legal & financial guide→

Caregiving in Oregon — by topic.

Medicare in Oregon

Annual Medigap switching window, Advantage market in the Portland metro, OHP coordination.

Open guide →

Medicaid & LTC in Oregon

Oregon Health Plan (OHP), 60-month look-back, in-home services and APD case management.

Open guide →

Care Settings & Costs in OR

Oregon's assisted living, residential care, and adult foster homes — three distinct licensures.

Open guide →

Legal & Financial — OR

State estate tax, Death with Dignity, advance directive, Uniform Power of Attorney.

Open guide →

The Caregiver's Life — OR

Paid Leave Oregon, federal FMLA, Oregon Project Independence, caregiver tax considerations.

Open guide →

For when you don’t want to dig

The Oregon numbers you actually need.

Medicaid agency, Area Agency on Aging, Adult Protective Services, free Medicare counseling, legal aid, official forms, and every statute we cite. All in one page.

Open the Oregondirectory →

Key dates to watch.

OCT 15 → DEC 7

Medicare Annual Enrollment Period

Compare Medicare Advantage and Part D plans for next year. Oregon also has its annual Medigap birthday rule open enrollment, which lets seniors switch supplements without underwriting around their birthday.

Oregon Medicare guide→

APR 15 ANNUAL

Oregon estate-tax filing window

Oregon Form OR-706 is generally due nine months after death. Estates above the ~$1M threshold file even if no federal return is required.

Oregon legal guide→

SEP ANNUAL

Paid Leave Oregon contribution year

Paid Leave Oregon premiums and benefit caps reset; check the Oregon Employment Department for current rates before assuming prior-year numbers.

Paid Leave Oregon overview→

Recent from Oregon

Oregon's $1M estate-tax exemption and what it actually means for a Portland home owner.

Reviewer to be assigned · May 21

Oregon Health Plan long-term care: APD, K-Plan, and the in-home options.

Reviewer TBD · May 21

Paid Leave Oregon for caregivers — what it actually pays, and how to apply.

Reviewer TBD · May 21

See all Oregonarticles →

Compare with nearby states.

Caregiving rules differ meaningfully across state lines. If you’re weighing where to relocate your parent, these comparisons matter.

Washington →

California →

Idaho →

Nevada →

Compare Medicaid LTC rules →Compare estate & legal rules →

How we research Oregon-specific guidance.

Every state page is built from three sources: the state’s own statutes and regulatory filings, federal CMS and SSA documents that apply, and direct input from at least one credentialed reviewer who practices in or is licensed in that state. We re-review every state page quarterly. Oregon was last fully reviewed on May 21, 2026 by Reviewer to be assigned.

OregonFAQ →What’s changed →How we work →Our reviewers →Cite or correct this page →