Idaho State Statutes - Idaho Attorney Directory

The homestead allowance is exempt from and
has priority over all claims against the estate except as hereinafter set
forth. The homestead allowance is in addition to any share passing to the
surviving spouse or minor or dependent child by the will of the decedent
unless otherwise provided in the will, or by intestate succession, or by way
of elective share. The amount of the homestead allowance shall be the sum set
forth in the provisions of section 55-1003, Idaho Code, as those provisions
are in effect on the date of the decedent's death. The homestead allowance is
not a right to claim ownership of, or succession to, any homestead owned by
the decedent at the time of the decedent's death but is only the right to
claim the sum set forth above. The right to a homestead allowance is
determined as follows:
(a) If there is a surviving spouse of the decedent, and the surviving
spouse does not, at the time of the death of the decedent, have a homestead,
which for purposes of this chapter shall have the same definition as set forth
in section 63-701(2), Idaho Code, the surviving spouse shall be entitled to a
homestead allowance unless the surviving spouse receives (by will or other
dispositive instrument, by intestate succession, by survivorship, or by other
means) such a homestead either from the decedent or due to the death of the
decedent;
(b) If there is no surviving spouse, and there are one (1) or more minor
and/or dependent children of the decedent, then each minor child and each
dependent child of the decedent is entitled to a portion of the homestead
allowance in the amount of the homestead allowance divided by the number of
minor and dependent children of the decedent entitled to receive the homestead
allowance, unless the minor child or dependent child receives (by will or
other dispositive instrument, by intestate succession, by survivorship, or by
other means) such a homestead either from the decedent or due to the death of
the decedent.

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