Or. Rev. Stat. § 238.445

Benefits exempt from execution, bankruptcy and certain taxes; exceptions

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238.445 Benefits exempt from execution, bankruptcy and certain taxes; exceptions. (1) Except as provided in this section, the right of a person to a pension, an annuity or a retirement allowance, to the return of contribution, the pension, annuity or retirement allowance itself, any optional benefit or death benefit, or any other right accrued or accruing to any person under the provisions of this chapter or ORS chapter 238A, and the money in the various funds created by ORS 238.660 and 238.670, shall be exempt from garnishment and all state, county and municipal taxes heretofore or hereafter imposed, except as provided under ORS chapter 118, shall not be subject to execution, garnishment, attachment or any other process or to the operation of any bankruptcy or insolvency law heretofore or hereafter existing or enacted, and shall be unassignable.

(2) Subsection (1) of this section does not apply to state personal income taxation of amounts paid under this chapter and ORS chapter 238A.

(3) Unless otherwise ordered by a court under ORS 25.387, the exemption from execution or other process granted under this section applies to 50 percent of amounts paid under this chapter and ORS chapter 238A if the execution or other process is issued for a support obligation or an order or notice entered or issued under ORS chapter 25, 107, 108, 109, 110, 419B or 419C. [Formerly 237.201; 1999 c.80 §86; 1999 c.745 §3; 2003 c.733 §52; 2011 c.317 §8; 2019 c.13 §36; 2025 c.99 §61]

Notes of Decisions

Cited in 6 cases (2 in the last 5 years), 1996–2025 · leading case: Hamlin v. Public Employees Retirement Board

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Hamlin v. Public Employees Retirement Board (2015) orctapp · cites it 2× “465(1) provides, in part: “Notwithstanding ORS 238.445 or any other provision of law, payments under [ORS chapters 238 and 238A] of any * * * retirement allowance * * * that would otherwise be made to a person entitled thereto * * * shall be paid * * * to an alternate payee if…”

Kaser v. PERS (2022) orctapp “450, the neighboring stat- utes—ORS 238.445 to 238.480—use “determine” in a man- ner that is incompatible with petitioner’s proposed inter- pretation.”

Oregon State Police Officers' Ass'n v. State (1996) or · cites it 8× “Those words are presently found in ORS 238.445. The Hughes court struck down the legislature's effort to tax state and local pension benefits based on the 1945 and 1953 enactment of a tax exemption statute, without regard to the "heretofore or hereafter imposed" language.”

Parsley v. STATE EX REL. DISABILITY SVCS. (2012) orctapp · cites it 2× “First, he argues that ORS 238.445(1), which provides that PERS benefits are not subject to judicial process and are unassignable, 6 prohibited the court from enforcing defendant’s agreement to pay his PERS benefits to plaintiff.”

Phillip Charles Leavell (2025) orb “30 ORS 238.445(1). 31 ORS 656.234(1). 32 ORS 657.”

Conlee v. Department of Revenue (2001) ortc “201, renumbered as ORS 238.445, ORS 316.680 (repealing the state tax exemption).”

— Or. Rev. Stat. § 238.445(1) — 4 cases

Hamlin v. Public Employees Retirement Board (2015) orctapp “465(1) provides, in part: “Notwithstanding ORS 238.445 or any other provision of law, payments under [ORS chapters 238 and 238A] of any * * * retirement allowance * * * that would otherwise be made to a person entitled thereto * * * shall be paid * * * to an alternate payee if…”

Oregon State Police Officers' Ass'n v. State (1996) or “Those words are presently found in ORS 238.445. The Hughes court struck down the legislature's effort to tax state and local pension benefits based on the 1945 and 1953 enactment of a tax exemption statute, without regard to the "heretofore or hereafter imposed" language.”

Parsley v. STATE EX REL. DISABILITY SVCS. (2012) orctapp “First, he argues that ORS 238.445(1), which provides that PERS benefits are not subject to judicial process and are unassignable, 6 prohibited the court from enforcing defendant’s agreement to pay his PERS benefits to plaintiff.”

Phillip Charles Leavell (2025) orb “30 ORS 238.445(1). 31 ORS 656.234(1). 32 ORS 657.”

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