North Dakota law
Estate Planning Laws in North Dakota.
North Dakota has adopted the Uniform Probate Code. Estate administration runs through the District Court. North Dakota recognizes holographic wills. A Small Estate Affidavit procedure is available for personal property under $50,000. North Dakota has adopted the Uniform Trust Code. North Dakota is not a community-property state. North Dakota has no state estate tax and no state inheritance tax — making it one of the most tax-favorable states for estate planning.
Last verified: 2026-04-17
State law
Key North Dakota Statutes
North Dakota has adopted the Uniform Probate Code. Provides for informal, formal, and supervised probate administration.
A will must be in writing, signed by the testator (or by another at the testator's direction in the testator's conscious presence), and signed by at least 2 individuals within a reasonable time after witnessing the signing or acknowledgment.
A will is valid as a holographic will if the signature and material portions are in the testator's handwriting, even without witnesses.
Personal property of a decedent with aggregate value not exceeding $50,000 may be transferred by affidavit 30 days after death.
North Dakota has adopted the Uniform Trust Code. Comprehensive framework for trust creation, administration, and termination.
A surviving spouse may elect against the will and take a percentage of the augmented estate varying by length of marriage (under 1 year: 3%; 15+ years: 50%).
North Dakota permits owners of real property to execute recorded TOD deeds naming beneficiaries who receive the property automatically at death.
North Dakota has no estate tax and no inheritance tax.
Authorizes combined health care directives (living will plus health care proxy/power of attorney).
State law
Official Sources
Not Legal Advice
This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in North Dakota.
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