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State rules · North Dakota

North Dakota: estate, probate and Medicaid rules in one place

What applies in North Dakota, collected from the site’s state datasets: estate and inheritance tax, transfer-on-death deeds, small-estate procedure, Medicaid long-term-care rules, and state income tax on retirement income. Where the dataset holds a source, the entry links it with its effective marker and check date; where it does not, the entry shows its verification status and the reason.

Quick answers

Does North Dakota have a state estate tax?

State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for North Dakota, so it cites no state statute; the state page records no state estate or inheritance tax.

Does North Dakota have an inheritance tax?

Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for North Dakota, so it cites no state statute; the state page records no state estate or inheritance tax.

Can you use a transfer-on-death deed in North Dakota?

Transfer-on-death deed for real estate: Available — Transfer-on-death deed (N.D.C.C. ch. 30.1-32.1 — Uniform Real Property TOD Act; adopted 2011).

What is the Medicaid look-back period in North Dakota?

Look-back period: 60 months for transfers on or after February 8, 2006, measured back from when the person receives nursing-care services and has applied (North Dakota Medicaid Manual section 510-05-80-10; 60-month rule for transfers on or after February 8, 2006).

Does North Dakota tax Social Security benefits?

Social Security benefits: pending. Primary-source classification has not yet been completed for this income type.

State estate tax

Estate-tax dataset 2026.v2

State estate tax
NoNo dataset row

The pinned estate-tax dataset (2026.v2) has no row for North Dakota, so it cites no state statute; the state page records no state estate or inheritance tax.

· Checked July 20, 2026

Full detail: North Dakota estate and inheritance tax page

Inheritance tax

Estate-tax dataset 2026.v2

Inheritance tax
NoNo dataset row

The pinned estate-tax dataset (2026.v2) has no row for North Dakota, so it cites no state statute; the state page records no state estate or inheritance tax.

· Checked July 20, 2026

Full detail: North Dakota estate and inheritance tax page

Transfer-on-death deed

Transfer-on-death deed for real estate
Available — Transfer-on-death deedVerified

Source: N.D.C.C. ch. 30.1-32.1 — Uniform Real Property TOD Act · Effective: adopted 2011 · Checked July 26, 2026

Controlling statute
N.D.C.C. ch. 30.1-32.1Verified

Source: N.D.C.C. ch. 30.1-32.1 — Uniform Real Property TOD Act · Effective: adopted 2011 · Checked July 26, 2026

Full detail: North Dakota transfer-on-death deed page

Small-estate procedure

Ceiling, property, and wait
$100,000 net personal property; 30-day waitVerified

Source: N.D. Cent. Code ch. 30.1-23 · Effective: current · Checked August 23, 2026

Full detail: North Dakota small-estate procedure page

Medicaid long-term-care eligibility

Medicaid dataset 2026.v16

ABD one-person income standard
$1,197 per monthVerified
  • Applies to: one-person household; higher income may use a client-share route, so this is not a universal nursing-facility gross-income cap.

Source: North Dakota HHS Medicaid eligibility · Effective: One-person ABD income standard effective April 1, 2026 · Checked November 14, 2026

Individual resource limit
$3,000Verified
  • Applies to: single applicant; an institutionalized or HCBS spouse may retain the individual amount.

Source: North Dakota Medicaid Manual § 510-05-70-15, Asset Limits · Effective: Revised July 1, 2025 — Manual Letter 3935 · Checked November 14, 2026

Couple resource limit
$6,000Verified
  • Applies to: married couple under the regular ABD standard.

Source: North Dakota Medicaid Manual § 510-05-70-15, Asset Limits · Effective: Revised July 1, 2025 — Manual Letter 3935 · Checked November 14, 2026

Community-spouse resource allowance
$32,532 minimum to $162,660 maximumVerified
  • Applies to: institutionalized applicant with a community spouse; one-half share subject to the stated floor and ceiling.

Source: North Dakota HHS Medicaid Release 26.1 · Effective: Effective January 1, 2026 · Checked November 14, 2026

Current community-spouse monthly maintenance-needs allowance
$2,705 per month for an ineligible community spouse, or a higher amount if ordered by a court or hearing officerVerified
  • Applies to: institutionalized applicant with a community spouse.

Source: North Dakota Medicaid Manual section 510-05-85-40, Income Levels · Effective: Revised 7/1/2026, Release 26.5 · Checked November 14, 2026

Home-equity limit
$752,000Verified
  • Applies to: applicant unless a spouse, child under 21, or blind or disabled child resides in the home.

Source: North Dakota Medicaid Manual section 510-05-70-27 · Also: North Dakota HHS Medicaid Release 26.1 · Effective: 2026 home-equity amount effective January 1, 2026 · Checked November 14, 2026

Full detail: North Dakota Medicaid eligibility page

Medicaid look-back

Medicaid dataset 2026.v16

Look-back period
60 months for transfers on or after February 8, 2006, measured back from when the person receives nursing-care services and has appliedVerified

Source: North Dakota Medicaid Manual section 510-05-80-10 · Effective: 60-month rule for transfers on or after February 8, 2006 · Checked September 2, 2026

Transfer-penalty divisor
$442.22 per day and $13,450.86 per monthVerified

Source: North Dakota HHS Medicaid Release 26.1 · Effective: Effective January 1, 2026 · Checked September 2, 2026

How the state administers the penalty
Use North Dakota's 2026 average nursing-facility cost, retaining its separately published daily and monthly units rather than substituting facility reimbursement rates.Verified

Source: North Dakota HHS Medicaid Release 26.1 · Also: North Dakota Medicaid Manual section 510-05-80-10 · Effective: Effective January 1, 2026 · Checked September 2, 2026

Full detail: North Dakota Medicaid look-back page

Medicaid estate recovery

Medicaid dataset 2026.v16

Recovery scope
North Dakota seeks repayment from all property and other assets owned by a deceased recipient at death. Recovery covers correctly paid Medicaid for recipients age 55 or older and permanently institutionalized recipients under 55 after notice; HHS uses probate claims and may use small-estate affidavits, including for joint or payable-on-death accounts when the estate is insufficient.Verified

Source: North Dakota HHS Estate Recovery Policy Manual · Effective: Effective December 1, 2024 · Checked September 2, 2026

Controlling authority
North Dakota Century Code § 50-24.1-07 and the North Dakota HHS Estate Recovery Policy Manual govern Medicaid estate claims.Verified

Source: North Dakota HHS Estate Recovery Policy Manual · Effective: Effective December 1, 2024 · Checked September 2, 2026

Exemptions and deferrals
A correctly paid claim is not enforced while a surviving spouse lives or against a share passing to a surviving child under 21 or an adult child with disabilities during that child's lifetime. The manual also excludes identified Native American property and named-beneficiary policies, and recognizes the long-term-care-partnership asset protection stated in law.Verified

Source: North Dakota HHS Estate Recovery Policy Manual · Effective: Effective December 1, 2024 · Checked September 2, 2026

Hardship waiver
The HHS manual states that North Dakota's undue-hardship waiver process is limited to surviving spouses, children under 21, and adult children with disabilities.Verified

Source: North Dakota HHS Estate Recovery Policy Manual · Effective: Effective December 1, 2024 · Checked September 2, 2026

Lien practice
HHS files its claim after receiving probate papers and may collect qualifying small estates by affidavit. A judgment against a homestead held by the estate is not automatically prioritized and must be presented like another estate claim.Verified

Source: North Dakota HHS Estate Recovery Policy Manual · Effective: Effective December 1, 2024 · Checked September 2, 2026

Full detail: North Dakota Medicaid estate-recovery page

State income tax on retirement income

Retirement-income tax dataset 2026.v4

Social Security benefits
Pending

Primary-source classification has not yet been completed for this income type.

Public pensions
Pending

Primary-source classification has not yet been completed for this income type.

Private pensions
Pending

Primary-source classification has not yet been completed for this income type.

IRA and 401(k) distributions
Pending

Primary-source classification has not yet been completed for this income type.

Military retirement pay
Pending

Primary-source classification has not yet been completed for this income type.

Full detail: Retirement-income tax dataset, all states (JSON)

About this page

This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.

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