Wills and estate planning in North Dakota

Researched 2026-10-20 · confidence: high · 2026 figures

In plain words: in North Dakota a will is valid when it's signed in front of 2 adult witnesses. There is no state estate tax. The federal estate tax exemption is $15,000,000 a person in 2026.

Witnesses to a will	2
Handwritten (holographic) will	Recognised
Self-proving affidavit	Available
Electronic wills	Not allowed
Power of attorney	No notary
Health care directive	2 witnesses or a notary
State estate tax	No
State inheritance tax	No
Community property	No
Age of majority / UTMA age	18 / 21

Signing a will

Statute: N.D.C.C. § 30.1-08-02.

A will or any of its provisions is not invalid because an interested witness signed it (N.D.C.C. § 30.1-08-05).

A will can be executed EITHER with 2 witnesses, each signing within a reasonable time after seeing the signing or acknowledgment, OR by the testator acknowledging it before a notary public with no witnesses (§ 30.1-08-02(1)(c)). A notarized will without witnesses is valid in ND, but the self-proving affidavit (§ 30.1-08-04) applies only to wills 'executed with attesting witnesses'. Other states may not honor a notary-only will if the testator moves, so prefer 2 witnesses plus the self-proving affidavit. Holographic wills are valid if the signature and material portions are handwritten (§ 30.1-08-02(2)). No electronic-wills provision is in chapter 30.1-08.

Power of attorney

Statute: Uniform Durable Power of Attorney Act, N.D.C.C. ch. 30.1-30 (§§ 30.1-30-01 to 30.1-30-06).

North Dakota has NOT adopted the 2006 UPOAA. Durability is not presumed: the instrument must say 'This power of attorney is not affected by subsequent disability or incapacity of the principal' or similar (§ 30.1-30-01). The chapter sets no notary or witness requirement, but notarize for recording and real estate and because third parties expect it. Unusually, a POA granting general or 'any act' authority lets the agent make gifts in any amount unless the instrument limits them (§ 30.1-30-06), so drafters should expressly limit or define gifting. There is no statutory form.

Health care directive

Called: Health Care Directive.

Statute: N.D.C.C. ch. 23-06.5 (execution § 23-06.5-05; optional form § 23-06.5-17).

The notary or any witness may not be: the agent; the principal's spouse or heir; a person related by blood, marriage or adoption; a person entitled to part of the estate by will, deed or operation of law; anyone with a claim against the estate; a person directly financially responsible for the principal's care; or the attending physician. At least one witness must not be a direct-care health or long-term care provider or its employee. The notary may be a provider employee (§ 23-06.5-05(2)).

Must be in writing, dated, state the principal's name, and include a health care instruction, an agent appointment, or both (§ 23-06.5-05(1)). The statutory form (§ 23-06.5-17) is optional (§ 23-06.5-16). The agent cannot be the principal's health or long-term care provider or a non-relative employee of one (§ 23-06.5-04). No state-agency form URL was confirmed.

If there's no will: what a spouse gets

The surviving spouse takes the entire intestate estate if all of the decedent's surviving descendants are also the spouse's and the spouse has no other descendants (N.D.C.C. § 30.1-04-02(1)(b)).

A spouse's right to a share

The surviving spouse may elect 50% of the augmented estate, with a $75,000 supplemental minimum (N.D.C.C. § 30.1-05-01).

Estate and inheritance tax

No state estate tax.

No inheritance tax.

Probate

Uniform Probate Code state with informal probate. Collection by affidavit is allowed 30 days after death when the estate, net of liens, is $100,000 or less (N.D.C.C. § 30.1-23-01).

Money God drafts a North Dakota will, power of attorney and health care directive from a short interview, then you send it to your attorney for review before signing.

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Sources

Researched from state statutes and official forms. Laws change; this page is information, not legal advice. Every Money God draft is reviewed by a licensed attorney in your state before you sign it.