The civic record
Read. Follow. Verify.Oregon Senate Bill 1511 raises estate tax filing threshold to $2.5 million and adjusts rates
Last action · March 6, 2026: In committee upon adjournment.
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Proposed
The Oregon Legislative Assembly passed Senate Bill 1511, which raises the estate tax filing threshold and exclusion amount from $1 million to $2.5 million for decedents dying on or after January 1, 2027. The measure converts the prior $1 million exclusion into a deduction, restructures estate tax rates, and requires annual cost-of-living adjustments tied to the Consumer Price Index.
- Oregon levies a state estate tax on resident and nonresident decedents meeting certain property and valuation thresholds. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
estates of decedents dying on or after January 1, 2027
Estates are subject to a higher $2.5 million deduction threshold and revised tax rate calculations.
Department of Revenue
The department must annually adjust the subject threshold and filing threshold based on cost-of-living metrics.
executors
Executors face updated filing threshold requirements and have authority to make separate state estate tax elections.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What is the new estate tax exemption threshold under SB 1511?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · passed the Senate · in House committee.
Procedural history
12 actions- Mar 6, 2026HouseIn committee upon adjournment.
- Mar 2, 2026HousePublic Hearing held.
- Mar 2, 2026HouseInformational Meeting held.
- Feb 24, 2026HouseReferred to Revenue.
- Feb 24, 2026HouseFirst reading. Referred to Speaker's desk.
- Feb 24, 2026SenateThird reading. Carried by Broadman. Passed.
Show 6 earlier actions
- Feb 23, 2026SenateSecond reading.
- Feb 20, 2026SenateRecommendation: Do pass with amendments. (Printed A-Eng.)
- Feb 18, 2026SenateWork Session held.
- Feb 11, 2026SenatePublic Hearing held.
- Feb 2, 2026SenateReferred to Finance and Revenue.
- Feb 2, 2026SenateIntroduction and first reading. Referred to President's desk.
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Major Estate Tax Exemption Increase
The legislation more than doubles the estate tax exclusion amount from $1 million to $2.5 million and indexes future adjustments to inflation.
Connected Entities
Sources
olis.oregonlegislature.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 80)
- Controversy40Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
Publisher tools