How the Oregon executor fee actually works
A declining tiered schedule, a genuinely broad definition of what counts, and a second commission layer most summaries miss entirely.
1. A declining 4-tier schedule
ORS § 116.173(3)(a): commission upon property subject to the court's jurisdiction: 7% of the first $1,000, 4% of the amount from $1,000 to $10,000, 3% from $10,000 to $50,000, and 2% of everything above $50,000.
2. A genuinely broad base, confirmed by real case law
§ 116.173(1): "property subject to the jurisdiction of the court" includes all property owned at death subject to administration (including personal injury claim recoveries), all income received during administration, realized and unrealized gains on estate assets, and proceeds recovered in a wrongful death claim. The Oregon Court of Appeals confirmed this last point directly: Brown v. Hackney, 228 Or App 441, 208 P3d 988 (2009), held that wrongful death proceeds are part of the decedent's "whole estate" for compensation purposes.
3. A separate 1% reaching into non-probate property
§ 116.173(3)(b): "One percent of the property, exclusive of life insurance proceeds, not subject to the jurisdiction of the court but reportable for Oregon estate tax or federal estate tax purposes." This is genuinely distinctive — a second commission that reaches beyond the assets the personal representative formally administers through the court, into property that's merely reportable for estate-tax purposes.
4. Extraordinary services, and the will's compensation provision
§ 116.173(4): further just and reasonable compensation may be allowed for extraordinary and unusual services beyond normal duties. § 116.173(5)(a): if the will sets its own compensation, the personal representative isn't entitled to anything else unless they sign and file a written renunciation with the clerk of court before appointment. § 116.173(5)(b): if the estate can't pay all its expenses and claims in full, the personal representative's compensation is capped at what the statutory schedule would allow — even if the will promised more.
5. Multiple personal representatives, concurrent or consecutive
§ 116.173(3): "If there is more than one personal representative acting concurrently or consecutively, the compensation may not be increased, but may be divided among the personal representatives as they agree or as the court may order." One fixed pool, whether the PRs served at the same time or one after another.
| Tier | Rate |
|---|---|
| First $1,000 | 7% |
| $1,000 – $10,000 | 4% |
| $10,000 – $50,000 | 3% |
| Above $50,000 | 2% |
| Reportable non-probate property (excl. life insurance) | 1% (separate) |