Oregon estate tax collections are soaring, and not just because of more deaths – oregonlive.com:

A few factors may be playing a role in the growing number of estates subject to Oregon’s tax. The $1 million tax threshold hasn’t changed since 2006, and inflation has pushed up incomes and investment valuations since then.

Oregon home prices have climbed, too. That pushed more estates above that million-dollar threshold and increased the number of filings, though the state hasn’t quantified the effect.

It’s not unreasonable that most Oregon homeowners will in about 20 years time have estates valued over $1 million strictly on the basis of real estate. Not having a higher estate tax threshold—at $1 million Oregon’s is amongst the lowest—that is indexed to inflation means more and more middle class people will be subject to this tax. 

For the really rich, Oregon’s 10% to 16% estate tax means that they’d be foolish to live out their final years as Oregon residents. They could just as easily move to, say, Nevada and avoid state estate taxes altogether. If you’re rich enough, the amount saved is measured in millions. 

All of which is why Oregon estate tax should be reformed.