SD state guide
South Dakota estate risk overview
This guide explains how estate outcomes work in South 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
South Dakota intestacy gives the surviving spouse the entire estate in many cases, or a statutory dollar amount plus a fraction when there are non-marital descendants.
- If there are no descendants or all descendants are also the spouse's, the spouse inherits the entire estate.
- If any surviving descendant is not the spouse's, the spouse receives the first $100,000 plus one-half of the balance.
- Any remaining estate passes to descendants by representation, then parents, then other relatives by statute.
- An heir must survive the decedent by 120 hours to inherit under intestacy.
Probate process
South Dakota allows collection of personal property by affidavit for estates under a statutory cap after a 30-day waiting period.
- The estate value cap is $100,000, net of liens and encumbrances.
- At least 30 days must pass after death before using the affidavit.
- No personal representative can be pending or appointed in any jurisdiction.
- The affidavit must confirm no Medicaid institutional care debt is owed to the Department of Social Services.
- The affidavit is a sworn statement delivered to property holders to transfer assets without probate.
Estate and inheritance tax exposure
South Dakota does not impose estate or inheritance taxes.
- South Dakota has no inheritance tax.
- South Dakota has no estate tax.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Guardianship for minors
South Dakota courts appoint guardians or conservators for minors on petition after notice and hearing, with nominations allowed for minors age 14 or older and for parents by will.
- A guardian or conservator of a minor may be appointed upon petition and after notice and hearing.
- A minor age 14 or older may nominate a guardian or conservator; the court may appoint the nominee if in the minor's best interests.
- A parent may nominate a guardian or conservator by will or other signed writing, subject to court approval.
- Older minors may nominate a guardian, subject to court approval.
- Parents can nominate a guardian by will or written instrument, subject to court approval.
- Courts rely on best-interest findings when appointing a guardian.
- Notice and hearing requirements apply before appointment.
Risk areas
Explore estate risk dimensions in South 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 South 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 South 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 South 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.