For years, Oregon’s estate tax debate has felt like background noise. This year, it’s different. There are now two very real proposals in play: Senate Bill 1511  – Raise the exemption and increase top rates A ballot initiative effort  – Repeal the estate tax entirely Neither outcome is guaranteed. Both could change significantly. But for families with taxable estates, and for those getting close, this matters a lot. Where Oregon Stands Today Oregon is one of a shrinking numbe