South Dakota Inheritance: Plan an Estate or Settle One

South Dakota has adopted the Uniform Probate Code, has not enacted the Uniform Trust CodeSDCL § 55-1-1 et seq.Verified Oct 17, 2026View source, and has adopted the Uniform Power of Attorney ActSDCL § 59-12-3, § 59-12-4, § 59-12-5, § 59-12-6, § 59-12-8, § 59-12-23, § 59-12-41Verified Sep 20, 2026View source.

Probate of a simple estate in South Dakota runs 4 months to 6 months; an average estate takes 6 months to 12 months. The court filing fee is $122SDCL § 16-2-29(1); SDCL § 16-2-39; SDCL § 14-6-1Verified Sep 8, 2026View source; attorney fees are reasonable compensationSDCL § 29A-3-719(a) (reasonable compensation; no statutory percentage for attorneys)Verified Sep 8, 2026View source. On a $500,000 estate the estimated total comes to $23,735SDCL § 29A-3-719(a) (reasonable compensation; no statutory percentage for attorneys)Verified Sep 8, 2026View source. Informal, unsupervised probate is availableSDCL § 29A-3-301Verified Sep 8, 2026View source for uncontested estates.

Certified death certificates come from the South Dakota Department of Health - Vital RecordsSouth Dakota Department of Health - Vital RecordsVerified Oct 15, 2026View source at $15South Dakota Department of Health - Vital RecordsVerified Oct 15, 2026View source a copy. Once appointed, the personal representative files the estate inventory within 180 daysSDCL 29A-3-706Verified Sep 15, 2026View source of appointment and publishes the notice to creditors for 3SDCL §§ 29A-3-801, 29A-3-803, 29A-3-805Verified Oct 19, 2026View source consecutive weeks.

A surviving spouse left out of the will can elect to take a statutory share insteadSDCL 29A-2-202Verified Sep 15, 2026View source. The family allowance during administration is capped at $18,000SDCL 29A-2-403Verified Sep 15, 2026View source. Property left to a minor under the Uniform Transfers to Minors Act is released at 18 yearsSDCL 55-10A-22Verified Sep 15, 2026View source of age. South Dakota has no state income taxNo enabling statute (SDCL Title 10 contains no individual income tax chapter); S.D. Const. Art. XI, §§ 2, 13, 14; SD DOR, dor.sd.gov/individuals/taxes/Verified Sep 20, 2026View source, so an inheritance and the income it earns are taxed only federally.