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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

Uniform Probate Code (Adopted)N.D. Cent. Code Title 30.1

North Dakota has adopted the Uniform Probate Code. Provides for informal, formal, and supervised probate administration.

Execution of WillsN.D. Cent. Code § 30.1-08-02

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.

Holographic WillsN.D. Cent. Code § 30.1-08-02

A will is valid as a holographic will if the signature and material portions are in the testator's handwriting, even without witnesses.

Small Estate AffidavitN.D. Cent. Code § 30.1-23-01

Personal property of a decedent with aggregate value not exceeding $50,000 may be transferred by affidavit 30 days after death.

Uniform Trust CodeN.D. Cent. Code Chapter 59-09 et seq.

North Dakota has adopted the Uniform Trust Code. Comprehensive framework for trust creation, administration, and termination.

Spousal Elective ShareN.D. Cent. Code § 30.1-05-01

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%).

Transfer-on-Death DeedN.D. Cent. Code § 30.1-32.1-01 et seq. (Uniform Real Property TOD Act)

North Dakota permits owners of real property to execute recorded TOD deeds naming beneficiaries who receive the property automatically at death.

No State Estate or Inheritance TaxNorth Dakota imposes neither tax

North Dakota has no estate tax and no inheritance tax.

Advance Directive — Living Will and Health Care DirectiveN.D. Cent. Code § 23-06.5-01 et seq.

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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