Wills and estate planning in South Dakota

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

In plain words: in South 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	Notary · Uniform Power of Attorney Act
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 / 18

Signing a will

Statute: SDCL 29A-2-502.

Signing by an interested witness does not invalidate the will or any gift (SDCL 29A-2-505, UPC rule).

A will is valid as a holographic will, witnessed or not, if the signature and material portions are in the testator's handwriting (SDCL 29A-2-502(a)). Witnesses to an attested will must sign in the testator's presence (29A-2-502(b)), which is stricter than the UPC's 'reasonable time' rule. The 29A-2-504 and 29A-2-505 cites are standard UPC sections and were not re-fetched. South Dakota did not appear on any electronic-wills enactment list found.

Power of attorney

Statute: South Dakota Uniform Power of Attorney Act, SDCL ch. 59-12 (effective July 1, 2020).

The signature must be acknowledged before a notary (SDCL 59-12-4). The statutory form is at 59-12-41, with the agent's certification at 59-12-42 and revocation at 59-12-43. Hot powers need express grant under 59-12-23 (UPOAA § 201 equivalent). The gifts section is 59-12-39. Health care powers remain under SDCL 59-7-2.1 et seq.

Health care directive

Called: Living Will Declaration; Durable Power of Attorney for Health Care.

Statute: Living will declaration, SDCL ch. 34-12D (execution 34-12D-2); durable power of attorney for health care, SDCL 59-7-2.1 to 59-7-2.8.

No statutory disqualifications were found for either document (34-12D-2 and 59-7-2.1 require only adult witnesses). Best practice is to avoid using the agent, relatives, heirs or providers.

Living will: signed by the declarant and witnessed by two adults, or notarized (SDCL 34-12D-2, per 2023 SB 180 text). Health care POA: signature witnessed by two other adults or a notary (SDCL 59-7-2.1). Chapter 34-12D contains a suggested declaration form; its section number was not verified. Official form URL not found.

If there's no will: what a spouse gets

If all the decedent's surviving descendants are also descendants of the surviving spouse, the spouse takes the entire intestate estate (SDCL 29A-2-102).

A spouse's right to a share

Graduated percentage of the augmented estate by marriage length: 3% per year for years 1-10 (30% at 10), 34-46% for years 11-14, and 50% at 15 or more years, plus a $50,000 supplemental amount (SDCL 29A-2-202).

Estate and inheritance tax

No state estate tax.

No inheritance tax (repealed).

Probate

Light, UPC-style informal probate. Personal property can be collected by affidavit when the entire estate less liens is $100,000 or less, 30 days after death (SDCL 29A-3-1201, as amended 2022). A separate real-property affidavit (29A-3-1203) is reported at a $50,000 cap, but that figure was not verified.

Money God drafts a South 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.