Minnesota Last Will and Testament

No. Minnesota does not recognize holographic wills. All wills must be in writing, signed by the testator, and witnessed by two competent adults who sign in the testator's presence. A handwritten, unwitnessed will is not valid in Minnesota.

Minnesota uses the Uniform Probate Code, offering informal probate (handled by the registrar without court hearings) and formal probate (supervised by the District Court). Most uncontested estates use informal probate, which is less expensive and faster. File in the county where the decedent lived.

Under Minn. Stat. § 524.2-202, a surviving spouse can elect against the will and claim an elective share of the augmented estate. The percentage depends on the length of the marriage. This election protects spouses who may be disinherited by the will.

Yes. Minnesota has its own estate tax on estates over $3 million (2024 threshold). The rate ranges from 13% to 16%. This is separate from the federal estate tax exemption. Minnesota residents with estates between $3 million and $13.61 million (the federal exemption) face state tax but not federal tax.