ND risk areas
North Dakota estate risk areas
These pages explain how default state rules in North Dakota shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
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.
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Probate risk
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.
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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.
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Guardianship risk
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.
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Complexity triggers
North Dakota provides an elective share based on the augmented estate and a family allowance that has priority over most claims.
- A surviving spouse may elect to take one-half of the augmented estate.
- A family allowance is exempt from and has priority over most claims against the estate.
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