Where the estate is opened.
Only if the statute's conditions are met. Read the section below.
See the tax section for the exemption or the repeal.
Living trust or probate
A revocable living trust holds assets you title in the trustee's name. You can serve as trustee while you are able.
At death, the successor trustee handles those assets. Property you leave in your own name can still go through the probate court. A pour-over will sends leftover assets into the trust, and those leftover assets may pass through probate first.
The probate path
In North Dakota, the estate is opened in the District Court.
N.D.C.C. section 30.1-02-02 states that the district court has jurisdiction over all subject matter relating to guardianship, probate, and testamentary matters, including estates of decedents, construction of wills, and determination of heirs and successors. Section 30.1-02-06 allows the clerk, without a written order, to sign appropriate documents in uncontested informal probate matters when at least one hundred twenty hours have elapsed since the decedent's death and the appointment priority rules are met. Section 30.1-18-19 entitles the personal representative to reasonable compensation.
Source: N.D.C.C. 30.1-02-02, Subject matter jurisdiction
Fees
In North Dakota, probate compensation is a statutory commission.
N.D.C.C. section 30.1-18-19 states: "A personal representative is entitled to reasonable compensation for the personal representative's services." Section 30.1-18-21 allows the court to review the reasonableness of compensation of any person employed by the personal representative, including any attorney, and of the personal representative's own services, including services rendered as attorney. The statute states reasonable compensation and does not set a percentage schedule.
Source: N.D.C.C. 30.1-18-19, Compensation of personal representative
Small estate
North Dakota's small-estate figure on this page is $100,000 when the statute's conditions are met.
N.D.C.C. section 30.1-23-01 requires a debtor, or a person holding tangible personal property or an instrument evidencing a debt, obligation, stock, or chose in action, to pay or deliver it 30 days after death to a successor who presents an affidavit. The affidavit must state that the value of the entire estate subject to distribution or succession under chapters 30.1-01 through 30.1-23, wherever located, less liens and encumbrances, does not exceed one hundred thousand dollars, and that 30 days have elapsed since the death.
Source: N.D.C.C. 30.1-23-01, Collection of personal property by affidavit
Estate or inheritance tax
North Dakota has no current estate tax on the page linked below.
The North Dakota Office of State Tax Commissioner states that North Dakota has an estate tax law, but for deaths occurring after January 1, 2005, no estate taxes are paid to North Dakota, and that while no North Dakota estate tax is due, a return is required if a federal estate tax return is required. The same page states that North Dakota does not have an inheritance tax, which was repealed in 1927 and replaced with an estate tax.
Source: North Dakota Office of State Tax Commissioner, Estate Tax
Questions
The answers use the same statute and court pages as the sections above.
Does a living trust avoid probate in North Dakota?
A revocable living trust holds the assets you title in the trustee's name. The successor trustee handles those assets. Property still titled in your own name can be a probate matter. A pour-over will can send leftover assets into the trust, and those leftover assets may still pass through probate first.
What is the small-estate procedure in North Dakota?
N.D.C.C. section 30.1-23-01 requires a debtor, or a person holding tangible personal property or an instrument evidencing a debt, obligation, stock, or chose in action, to pay or deliver it 30 days after death to a successor who presents an affidavit. The affidavit must state that the value of the entire estate subject to distribution or succession under chapters 30.1-01 through 30.1-23, wherever located, less liens and encumbrances, does not exceed one hundred thousand dollars, and that 30 days have elapsed since the death.
How are probate fees set in North Dakota?
N.D.C.C. section 30.1-18-19 states: "A personal representative is entitled to reasonable compensation for the personal representative's services." Section 30.1-18-21 allows the court to review the reasonableness of compensation of any person employed by the personal representative, including any attorney, and of the personal representative's own services, including services rendered as attorney. The statute states reasonable compensation and does not set a percentage schedule.
Does North Dakota tax an estate or an inheritance?
The North Dakota Office of State Tax Commissioner states that North Dakota has an estate tax law, but for deaths occurring after January 1, 2005, no estate taxes are paid to North Dakota, and that while no North Dakota estate tax is due, a return is required if a federal estate tax return is required. The same page states that North Dakota does not have an inheritance tax, which was repealed in 1927 and replaced with an estate tax.
Sources
These are the statute and court pages used above.