This page provides a plain-English summary of key elder care and estate planning information specific to Oregon residents. It covers Oregon Medicaid limits, estate tax rules, advance directive information, and links to important Oregon agencies and resources.
Information on this page is updated periodically but laws and limits change frequently. Always verify current figures with the relevant agency or a licensed attorney.
Oregon Medicaid — 2026 Eligibility Limits for Long Term Care
Oregon’s Medicaid program is called the Oregon Health Plan — OHP — and is administered by the Oregon Health Authority — OHA. Oregon expanded Medicaid under the Affordable Care Act in 2014 providing coverage to adults up to 138 percent of the federal poverty level. OHP delivers most benefits through Coordinated Care Organizations — CCOs — regional health plans that integrate physical health mental health substance use treatment and dental care under one coordinated system.
Income limit — single applicant The income limit for a single Oregon nursing home Medicaid applicant is $2,982 per month in 2026. Oregon is an income cap state meaning applicants whose income exceeds this limit must establish a Qualified Income Trust — also called an Income Cap Trust or QIT — to qualify.
Asset limit — single applicant A single applicant must have $2,000 or less in countable assets. Exempt assets include the primary residence with equity up to $1,103,000 — Oregon uses a high home equity limit reflecting the state’s significant real estate values particularly in the Portland metro — if the applicant intends to return home, one vehicle, personal belongings and household furnishings, irrevocable burial trusts, and term life insurance. Note that IRAs and 401(k)s are counted as countable assets in Oregon.
Oregon Prioritized List of Health Services Oregon operates under a unique Prioritized List of Health Services that ranks covered treatments by clinical effectiveness and cost. This list determines which services OHP will cover. Oregon also uses a functional assessment scale of levels 1 through 18 to determine eligibility for long term care Medicaid — levels 1 through 13 are eligible for assistance with level 1 requiring the highest care level.
Home and community based care — K Plan Waiver Oregon’s primary HCBS program for seniors is the K Plan Waiver — also called the Home and Community Based Services Waiver for the Aged and Physically Disabled. It provides home and community based services for people who need nursing facility level care but want to remain at home. The asset limit is $2,000 for a single applicant and the income limit is $2,982 per month. Oregon also offers adult foster homes as a distinctive community care option — small residential settings where typically 1 to 5 adults receive care in a family home setting.
Health Related Social Needs benefits Oregon’s CCO model provides distinctive benefits beyond standard Medicaid coverage including Health Related Social Needs — HRSN — benefits such as housing assistance nutrition support and climate-related devices. These go well beyond what standard Medicaid covers in most other states.
Married couples — one spouse applying When only one spouse applies for Oregon Medicaid the community spouse — the spouse who remains at home — may retain 50 percent of the couple’s combined countable assets up to a maximum of $162,660. If 50 percent of the couple’s assets is less than $32,532 the community spouse may retain up to $32,532. The applicant spouse retains $2,000.
Monthly Maintenance Needs Allowance The minimum Monthly Maintenance Needs Allowance for the community spouse is $2,643.75 per month in 2026. The maximum is $4,066.50 per month for community spouses with high housing costs.
Personal needs allowance Oregon nursing home Medicaid recipients are allowed to keep $81.28 per month as a personal needs allowance in 2026. The remainder of income is applied toward the cost of care.
Look-back period and divestment penalty Oregon has a 60-month — five year — look-back period for nursing home Medicaid and HCBS Waiver applications. Asset transfers made within 60 months of applying that were for less than fair market value may result in a penalty period of ineligibility. The divestment penalty divisor in Oregon is based on the state’s average monthly private-pay nursing home cost.
Estate recovery Oregon requires Medicaid estate recovery. After an OHP recipient dies the state seeks reimbursement from the estate for long term care costs paid. Planning with an elder law attorney can help protect assets from estate recovery.
How to apply for Oregon Health Plan Medicaid Applications can be submitted online through ONE.Oregon.gov, by phone at 1-800-699-9075, or in person at your local Oregon Department of Human Services — DHS — office.
Oregon Medicaid administering agency Oregon Health Authority — oregon.gov/oha
Oregon Estate Tax — 2026
Oregon has one of the most consequential state estate tax situations in the country. Oregon’s estate tax exemption of $1,000,000 is the lowest in the nation and has not been adjusted for inflation since 2002. This means many Oregon homeowners — particularly in the Portland metro — can be subject to Oregon estate tax even with modest estates.
Oregon state estate tax — $1 million exemption Oregon imposes a state estate tax on estates exceeding $1,000,000 per individual in 2026. The $1 million threshold has been unchanged since 2002 and is not indexed for inflation. Given that Portland metro area home values alone can approach or exceed $1 million Oregon estate tax affects many families who would not consider themselves wealthy.
Oregon’s estate tax rates are graduated ranging from 10 percent to 16 percent on amounts above the $1 million exemption. The tax is paid by the estate before assets are distributed to beneficiaries.
No portability in Oregon Oregon’s estate tax exemption is not portable between spouses. Unlike the federal estate tax a surviving spouse cannot use the deceased spouse’s unused $1 million Oregon exemption. Married couples need specific planning — such as credit shelter trusts — to take advantage of both spouses’ exemptions.
No Oregon inheritance tax Oregon does not impose an inheritance tax. Once assets are distributed to beneficiaries Oregon does not impose a separate tax on the inheritance received.
Natural resource and family business exemptions Oregon offers specialized exemptions for qualifying natural resource property — including farmland forestland and fishing property — transferred to family members. For deaths on or after January 1 2026 legislative changes expanded these exemptions and relaxed participation requirements. Oregon also offers a credit for qualifying small business property. These exemptions can be complex and require planning with an Oregon estate attorney.
2026 ballot initiative — potential elimination of Oregon estate tax As of 2026 a ballot initiative called the End the Death Tax Act is gathering signatures to place a measure on the November 2026 ballot that would eliminate the Oregon estate tax for deaths after January 1 2027. This initiative represents a significant potential change to Oregon estate planning and the outcome is not yet known. Oregon residents with estates near or above $1 million should consult with an estate planning attorney and monitor developments on this initiative.
Federal estate tax Oregon residents may also be subject to the federal estate tax. The federal estate tax exemption is $15,000,000 per person in 2026 following enactment of the One Big Beautiful Bill Act. The federal exemption is portable between spouses. Because Oregon’s $1 million exemption is far below the federal $15 million exemption many Oregon estates owe state estate tax but no federal estate tax.
No Oregon gift tax Oregon does not impose a state gift tax. Annual gifts within the federal annual exclusion of $19,000 per recipient in 2026 reduce the Oregon taxable estate without triggering any state tax — making regular gifting an effective Oregon estate tax planning strategy.
Oregon income tax Oregon has a progressive income tax with rates from 4.75 percent to 9.9 percent — among the higher state income tax rates in the country. However Oregon has no state or local sales tax — one of only five states without a sales tax. Social Security benefits are fully exempt from Oregon income tax. Oregon allows a partial pension income deduction for taxpayers over age 62. Portland metro residents may also owe Multnomah County and Metro regional income taxes on top of state income tax.
Oregon Advance Directives
Oregon law recognizes the following advance directive documents:
Oregon Advance Directive Oregon uses a combined Advance Directive that includes both the appointment of a healthcare representative and treatment instructions. Must be signed and witnessed by two adults or notarized.
Oregon POLST — Physician Orders for Life-Sustaining Treatment Oregon was one of the first states to adopt the POLST form and has a well-established POLST program. The form documents specific medical orders regarding CPR hospitalization and artificial nutrition for seriously ill patients. Must be signed by a physician or nurse practitioner.
Oregon Do Not Resuscitate Order A physician order directing emergency personnel not to perform CPR. Oregon has standardized out-of-hospital DNR protocols.
Oregon Advance Directive Registry Oregon maintains a statewide advance directive registry through the Oregon POLST Registry. Oregon residents can register their advance directives and POLST forms to ensure healthcare providers can access them in an emergency. Website: oregon.gov/oha/PH/PROVIDERPARTNERRESOURCES/EMSTRAUMASYSTEMS/OREGONPOLST
Free Oregon advance directive forms Free Oregon-specific advance directive forms are available at caringinfo.org and from the Oregon Health Authority at oregon.gov/oha.
Oregon Key Agencies and Resources
Oregon Health Authority — OHA Administers the Oregon Health Plan — Oregon Medicaid — including long term care programs. Website: oregon.gov/oha ONE Oregon Portal: one.oregon.gov Phone: 1-800-699-9075
Oregon Department of Human Services — DHS Aging and People with Disabilities Coordinates programs and services for older Oregonians including home care adult foster care nutrition programs caregiver support and the Oregon SHIBA program for free Medicare counseling. Website: oregon.gov/dhs/aging-disability-services Phone: 1-855-673-2372 Oregon SHIBA — free Medicare counseling: 1-800-722-4134
Oregon Area Agencies on Aging Oregon is served by 16 Area Agencies on Aging that coordinate local services for older adults and caregivers. Eldercare Locator: 1-800-677-1116 or eldercare.acl.gov
Oregon Long Term Care Ombudsman Advocates for the rights of residents of nursing homes and assisted living and adult foster care facilities. Investigates complaints and helps resolve problems free of charge. Website: oregon.gov/ltco Phone: 1-800-522-2602
Oregon State Bar Lawyer Referral Service Connects Oregonians with attorneys including those who specialize in elder law and estate planning. Website: osbar.org Phone: 1-503-684-3763
Oregon Law Center and Legal Aid Services of Oregon Provides free civil legal services to low income Oregonians including seniors on issues related to Medicaid benefits housing and elder law. Oregon Law Center: oregonlawcenter.org — 1-503-472-0042 Legal Aid Services of Oregon: lasoregon.org — 1-503-224-4086
Oregon Veterans Resources
Oregon Department of Veterans Affairs — ODVA Provides services and benefits to Oregon veterans and their families including free VA claims assistance and the Oregon Veterans Home Loan program. Website: oregon.gov/odva Phone: 1-503-373-2085
Oregon Veterans Homes Oregon operates veterans homes providing long term care to eligible veterans and their spouses. Facilities are located in The Dalles and Lebanon. Website: oregon.gov/odva/pages/veterans_homes.aspx
Oregon Senior Property Tax Benefits
Senior Property Tax Deferral Program Oregon homeowners aged 62 and older with household income of $45,000 or less may defer property taxes on their primary residence. Deferred taxes accrue interest and become a lien on the property payable when the home is sold transferred or no longer used as the primary residence. Apply through your county assessor’s office by April 15.
Senior and Disabled Citizen Property Tax Exemption Oregon offers a property tax exemption for qualifying low-income seniors aged 62 and older and disabled persons. The exemption reduces the assessed value of the home. Income and asset limits apply. Apply through your county assessor’s office.
Disabled Veteran Property Tax Exemption Oregon veterans who are totally and permanently disabled due to a service-connected disability may qualify for a property tax exemption on their primary residence. Apply through your county assessor’s office.
Finding Elder Law and Estate Planning Attorneys in Oregon
The following resources can help you find a qualified elder law or estate planning attorney in Oregon:
- National Academy of Elder Law Attorneys — NAELA — naela.org — searchable directory by location
- Oregon State Bar Lawyer Referral Service — osbar.org — 1-503-684-3763
- Oregon Chapter of NAELA — Oregon has an active NAELA chapter with members throughout the state
- Legal Aid Services of Oregon — lasoregon.org — free legal assistance for income-qualifying seniors — 1-503-224-4086
- Oregon Law Center — oregonlawcenter.org — free legal assistance for rural and low-income Oregonians — 1-503-472-0042
The information on this page is for general informational purposes only and does not constitute legal or financial advice. Oregon Health Plan Medicaid rules estate tax rates and other figures change frequently. Oregon’s estate tax is subject to potential legislative or ballot initiative changes in 2026. Always verify current information with the relevant agency or a licensed attorney. Laws vary and individual circumstances differ significantly.
Last updated: April 2026