ND state guide
North Dakota estate risk overview
This guide explains how estate outcomes work in North Dakotawhen there is no plan. We cover intestacy rules, probate flow, guardianship defaults, and tax exposure in clear, educational language.
Snapshot
Key default outcomes
- Intestacy laws determine who receives assets.
- Probate court oversees the estate and public filings.
- Guardianship for minors is court-appointed if needed.
- State and federal tax rules may apply to larger estates.
What happens without a will
North Dakota intestacy gives the surviving spouse a statutory dollar amount plus a fraction in many cases, with the remainder passing to descendants or other heirs.
- If there is no surviving descendant or parent, or all descendants are also the spouse's and the spouse has no other descendants, the spouse inherits the entire estate.
- If a parent survives but no descendants, the spouse receives the first $300,000 plus three-fourths of the balance.
- If all descendants are the spouse's but the spouse has other descendants, the spouse receives the first $225,000 plus one-half of the balance.
- If any descendant is not the spouse's, the spouse receives the first $150,000 plus one-half of the balance.
- Any remainder passes to descendants by representation, then parents, then descendants of parents and more remote relatives.
- An heir must survive the decedent by 120 hours to inherit under intestacy.
Probate process
North Dakota allows collection of personal property by affidavit for small estates after a 30-day waiting period when no real property is involved.
- At least 30 days must pass after death before using the affidavit.
- The probate estate must be $100,000 or less, net of debts and encumbrances.
- No real property may be part of the probated estate.
- No probate case may be pending or completed in any jurisdiction.
- The personal-property affidavit can be used only when no real property is part of the estate.
Estate and inheritance tax exposure
North Dakota has an estate tax law, but no estate tax is due for deaths after January 1, 2005, and the state does not impose inheritance or gift taxes.
- No North Dakota estate taxes are paid for deaths occurring after January 1, 2005.
- North Dakota does not have an inheritance tax.
- North Dakota does not have a gift tax.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Guardianship for minors
North Dakota allows parents to appoint a guardian by will and allows minors age 14 or older to object to a testamentary appointment.
- A parent may appoint a guardian by will, and the appointment becomes effective upon acceptance and court approval.
- A minor age 14 or older may object to a testamentary appointment within the statutory window.
- The court may appoint a temporary guardian when necessary.
- Older minors may nominate a guardian, subject to court approval.
- Parents can nominate a guardian by will or written instrument, subject to court approval.
- Temporary or emergency guardianships may be available for urgent situations.
Risk areas
Explore estate risk dimensions in North Dakota
Intestacy risk
How assets are distributed when there is no will and state default rules control the outcome.
Probate risk
Court-supervised estate process, timing, cost exposure, and public record requirements.
Tax exposure
State estate or inheritance tax rules and how they interact with federal thresholds.
Guardianship risk
How courts appoint guardians for minors when no plan is in place.
Complexity triggers
Scenarios that increase estate risk, such as blended families or multi-state property.
Common mistakes in North Dakota
- Assuming a spouse automatically receives everything under state law.
- Leaving guardianship decisions to the court by default.
- Ignoring probate timelines, creditor notices, or court filings.
- Failing to coordinate beneficiary designations with estate intent.
- Assuming no tax filings are required because the state has no estate or inheritance tax.
Who is most exposed
Higher default risk in North Dakota
- Families with minor children or dependents.
- Blended families or second marriages.
- Households with property in more than one state.
- Business owners without succession instructions.
Next: explore planning options in North Dakota
EstateRiskIQ does not provide legal advice. We highlight how default outcomes work so you can decide whether to explore professional guidance or planning tools.