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SENATE BILL NO. 1253
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S1253................................................by JUDICIARY AND RULES
PROBATE CODE - HOMESTEAD ALLOWANCE - Adds to and amends existing law to
provide application of law to the estate of a decedent who dies domiciled
in Idaho; to revise the homestead allowance for a decedent's estate; to
increase the amount of exempt property and to provide that the amount shall
be in addition to any homestead or homestead allowance; to revise the
family allowance; to increase the living allowance; and to revise
procedures relating to the family allowance.
03/15 Senate intro - 1st rdg - to printing
03/16 Rpt prt - to Jud
Rpt out - rec d/p - to 2nd rdg
03/19 2nd rdg - to 3rd rdg
03/20 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Boatright, Branch, Brandt, Bunderson, Burtenshaw,
Cameron, Danielson, Darrington, Davis, Deide, Dunklin, Frasure,
Geddes, Goedde, Hawkins, Ingram, Ipsen, Keough, King-Barrutia, Lee,
Lodge, Noh, Richardson, Risch, Sandy, Schroeder, Sims, Sorensen,
Stegner, Stennett, Thorne, Wheeler, Whitworth, Williams,
NAYS -- None
Absent and excused -- None
Floor Sponsor -- Davis
Title apvd - to House
03/21 House intro - 1st rdg - to Jud
03/28 Rpt out - rec d/p - to 2nd rdg
Rls susp - PASSED - 68-0-2
AYES -- Barraclough, Barrett, Bedke, Bell, Bieter, Boe, Bolz,
Bradford, Bruneel, Callister, Campbell, Chase, Clark, Collins, Crow,
Cuddy, Deal, Denney, Ellis, Ellsworth, Eskridge, Field(13),
Field(20), Gagner, Gould, Hadley, Hammond, Hansen, Harwood,
Henbest(Farley), Higgins, Hornbeck, Jaquet, Jones, Kellogg, Kendell,
Lake, Langford, Loertscher, Mader, Marley, McKague, Meyer,
Montgomery, Mortensen, Moss, Moyle, Pearce, Pischner, Pomeroy,
Raybould, Ridinger, Roberts, Robison, Sali, Schaefer, Sellman,
Shepherd, Smith, Smylie, Stevenson, Stone, Tilman, Trail, Wheeler,
Wood, Young(Young), Mr. Speaker
NAYS -- None
Absent and excused -- Black, Kunz
Floor Sponsor -- Sali
Title apvd - to Senate
03/29 To enrol
Rpt enrol - Pres signed
03/30 Sp signed - to Governor
04/02 Governor signed
Session Law Chapter 294
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE SENATE
SENATE BILL NO. 1253
BY JUDICIARY AND RULES COMMITTEE
1 AN ACT
2 RELATING TO EXEMPT PROPERTY AND ALLOWANCES UNDER THE UNIFORM PROBATE CODE;
3 AMENDING SECTION 15-1-201, IDAHO CODE, TO PROVIDE A CORRECT CODE REFER-
4 ENCE; AMENDING PART 2, CHAPTER 4, TITLE 15, IDAHO CODE, BY THE ADDITION OF
5 A NEW SECTION 15-2-401, IDAHO CODE, TO PROVIDE APPLICATION OF LAW TO THE
6 ESTATE OF A DECEDENT WHO DIES DOMICILED IN IDAHO; AMENDING SECTION
7 15-2-401, IDAHO CODE, TO REDESIGNATE THE SECTION AND TO REVISE THE HOME-
8 STEAD ALLOWANCE; AMENDING SECTION 15-2-402, IDAHO CODE, TO REDESIGNATE THE
9 SECTION AND TO INCREASE THE AMOUNT OF EXEMPT PROPERTY AND TO PROVIDE THAT
10 IT SHALL BE IN ADDITION TO ANY HOMESTEAD OR HOMESTEAD ALLOWANCE; AMENDING
11 SECTION 15-2-403, IDAHO CODE, TO REDESIGNATE THE SECTION, TO REVISE THE
12 FAMILY ALLOWANCE AND TO MAKE A TECHNICAL CORRECTION; AMENDING SECTION
13 15-2-404, IDAHO CODE, TO REDESIGNATE THE SECTION, TO INCREASE THE LIVING
14 ALLOWANCE TO EIGHTEEN THOUSAND DOLLARS IN A LUMP SUM OR ONE THOUSAND FIVE
15 HUNDRED DOLLARS PER MONTH FOR ONE YEAR, TO REVISE PROCEDURES AND TO MAKE A
16 TECHNICAL CORRECTION; AND AMENDING SECTIONS 15-2-602 AND 15-3-906, IDAHO
17 CODE, TO PROVIDE CORRECT CODE REFERENCES.
18 Be It Enacted by the Legislature of the State of Idaho:
20 SECTION 1. That Section 15-1-201, Idaho Code, be, and the same is hereby
21 amended to read as follows:
22 15-1-201. GENERAL DEFINITIONS. Subject to additional definitions con-
23 tained in the subsequent chapters which are applicable to specific chapters or
24 parts, and unless the context otherwise requires, in this code:
25 (1) "Application" means a written request to the registrar for an order
26 of informal probate or appointment under part 3 of chapter 3 of this code.
27 (2) "Augmented estate" means the estate described in section 15-2-202 of
28 this code.
29 (3) "Beneficiary," as it relates to trust beneficiaries, includes a per-
30 son who has any present or future interest, vested or contingent, and also
31 includes the owner of an interest by assignment or other transfer and as it
32 relates to a charitable trust, includes any person entitled to enforce the
34 (4) "Child" includes any individual entitled to take as a child under
35 this code by intestate succession from the parent whose relationship is
36 involved and excludes any person who is only a stepchild, a foster child, a
37 grandchild or any more remote descendant.
38 (5) "Claims," in respect to estates of decedents and protected persons,
39 includes liabilities of the decedent or protected person whether arising in
40 contract, in tort or otherwise, and liabilities of the estate which arise at
41 or after the death of the decedent or after the appointment of a conservator,
42 including funeral expenses and expenses of administration. The term does not
43 include estate or inheritance taxes, other tax obligations arising from activ-
44 ities or transactions of the estate, demands or disputes regarding title of a
1 decedent or protected person to specific assets alleged to be included in the
3 (6) "Court" means the court or branch having jurisdiction in matters
4 relating to the affairs of decedents, minors, incapacitated and disabled per-
5 sons. This court in this state is known as the district court.
6 (7) "Conservator" means a person who is appointed by a court to manage
7 the estate of a protected person and includes limited conservators as
8 described by section 15-5-420, Idaho Code.
9 (8) "Determination of heirship of community property" shall mean that
10 determination required by the provisions of section 15-3-303 of this code upon
11 an application for informal probate not accompanied by presentation of a will.
12 (9) "Determination of heirship" shall mean that determination of heirship
13 required by section 15-3-409 of this code upon a finding of intestacy.
14 (10) "Devise," when used as a noun, means a testamentary disposition of
15 real or personal property and when used as a verb, means to dispose of real or
16 personal property by will.
17 (11) "Devisee" means any person designated in a will to receive a devise.
18 In the case of a devise to an existing trust or trustee, or to a trustee or
19 trust described by will, the trust or trustee is the devisee and the benefi-
20 ciaries are not devisees.
21 (12) "Disability" means cause for a protective order as described by sub-
22 section (b)(1) of section 15-5-401 of this code.
23 (13) "Distributee" means any person who has received property of a dece-
24 dent from his personal representative other than as a creditor or purchaser. A
25 testamentary trustee is a distributee only to the extent of distributed assets
26 or increment thereto remaining in his hands. A beneficiary of a testamentary
27 trust to whom the trustee has distributed property received from a personal
28 representative is a distributee of the personal representative. For the pur-
29 pose of this provision "testamentary trustee" includes a trustee to whom
30 assets are transferred by will, to the extent of the devised assets.
31 (14) "Emancipated minor" shall mean any male or female who has been mar-
33 (15) "Estate" means all property of the decedent, including community
34 property of the surviving spouse subject to administration, property of
35 trusts, and property of any other person whose affairs are subject to this
36 code as it exists from time to time during administration.
37 (16) "Exempt property" means that property of a decedent's estate which is
38 described in section 15-2-40 23 of this code.
39 (17) "Fiduciary" includes personal representative, guardian, conservator
40 and trustee.
41 (18) "Foreign personal representative" means a personal representative of
42 another jurisdiction.
43 (19) "Formal proceedings" means those conducted before a judge with notice
44 to interested persons.
45 (20) "Guardian" means a person who has qualified as a guardian of a minor
46 or incapacitated person pursuant to testamentary or court appointment and
47 includes limited guardians as described by section 15-5-304, Idaho Code, but
48 excludes one who is merely a guardian ad litem.
49 (21) "Heirs" means those persons, including the surviving spouse, who are
50 entitled under the statutes of intestate succession to the property of a dece-
52 (22) "Incapacitated person" is as defined in section 15-5-101 of this
54 (23) "Informal proceedings" means those conducted without notice to inter-
55 ested persons by an officer of the court acting as a registrar for probate of
1 a will or appointment of a personal representative.
2 (24) "Interested person" includes heirs, devisees, children, spouses,
3 creditors, beneficiaries and any others having a property right in or claim
4 against a trust estate or the estate of a decedent, ward or protected person
5 which may be affected by the proceeding. It also includes persons having pri-
6 ority for appointment as personal representative, and other fiduciaries rep-
7 resenting interested persons. The meaning as it relates to particular persons
8 may vary from time to time and must be determined according to the particular
9 purposes of, and matter involved in, any proceeding.
10 (25) "Issue" of a person means all his lineal descendants of all genera-
11 tions, with the relationship of parent and child at each generation being
12 determined by the definitions of child and parent contained in this code.
13 (26) "Lease" includes an oil, gas, or other mineral lease.
14 (27) "Letters" includes letters testamentary, letters of guardianship,
15 letters of administration, and letters of conservatorship.
16 (28) "Minor" means a male under eighteen (18) years of age or a female
17 under eighteen (18) years of age.
18 (29) "Mortgage" means any conveyance, agreement or arrangement in which
19 property is used as security.
20 (30) "Nonresident decedent" means a decedent who was domiciled in another
21 jurisdiction at the time of his death.
22 (31) "Organization" includes a corporation, government or governmental
23 subdivision or agency, business trust, estate, trust, partnership or associa-
24 tion, two (2) or more persons having a joint or common interest, or any other
25 legal entity.
26 (32) "Parent" includes any person entitled to take, or who would be enti-
27 tled to take if the child died without a will, as a parent under this code by
28 intestate succession from the child whose relationship is in question and
29 excludes any person who is only a stepparent, foster parent, or grandparent.
30 (33) "Person" means an individual, a corporation, an organization, or
31 other legal entity.
32 (34) "Personal representative" includes executor, administrator, successor
33 personal representative, special administrator, and persons who perform sub-
34 stantially the same function under the law governing their status. "General
35 personal representative" excludes special administrator.
36 (35) "Petition" means a written request to the court for an order after
38 (36) "Proceeding" includes action at law and suit in equity.
39 (37) "Property" includes both real and personal property or any interest
40 therein and means anything that may be the subject of ownership.
41 (38) "Protected person" is as defined in section 15-5-101 of this code.
42 (39) "Protective proceeding" is as defined in section 15-5-101 of this
44 (39A) "Quasi-community property" is the property defined by section
45 15-2-201 of this code.
46 (40) "Registrar" refers to magistrates or judges of the district court who
47 shall perform the functions of registrar as provided in section 15-1-307 of
48 this code.
49 (41) "Security" includes any note, stock, treasury stock, bond, debenture,
50 evidence of indebtedness, certificate of interest or participation in an oil,
51 gas or mining title or lease or in payments out of production under such a
52 title or lease, collateral trust certificate, transferable share, voting trust
53 certificate or, in general, any interest or instrument commonly known as a
54 security, or any certificate of interest or participation, any temporary or
55 interim certificate, receipt or certificate of deposit for, or any warrant or
1 right to subscribe to or purchase, any of the foregoing.
2 (42) "Settlement," in reference to a decedent's estate, includes the full
3 process of administration, distribution and closing.
4 (43) "Special administrator" means a personal representative as described
5 by sections 15-3-614 through 15-3-618 of this code.
6 (44) "State" includes any state of the United States, the District of
7 Columbia, the Commonwealth of Puerto Rico, and any territory or possession
8 subject to the legislative authority of the United States.
9 (45) "Successor personal representative" means a personal representative,
10 other than a special administrator, who is appointed to succeed a previously
11 appointed personal representative.
12 (46) "Successors" means those persons, other than creditors, who are enti-
13 tled to property of a decedent under his will or this code.
14 (47) "Supervised administration" refers to the proceedings described in
15 part 5, chapter 3, of this code.
16 (48) "Testacy proceeding" means a proceeding to establish a will or deter-
17 mine intestacy.
18 (49) "Trust" includes any express trust, private or charitable, with addi-
19 tions thereto, wherever and however created. It also includes a trust created
20 or determined by judgment or decree under which the trust is to be adminis-
21 tered in the manner of an express trust. "Trust" excludes other constructive
22 trusts, and it excludes resulting trusts, conservatorships, personal represen-
23 tatives, trust accounts as defined in chapter 6 of this code, custodial
24 arrangements pursuant to chapter 8, title 68, Idaho Code, business trusts pro-
25 viding for certificates to be issued to beneficiaries, common trust funds,
26 voting trusts, security arrangements, liquidation trusts, and trusts for the
27 primary purpose of paying debts, dividends, interest, salaries, wages, prof-
28 its, pensions, or employee benefits of any kind, and any arrangement under
29 which a person is nominee or escrowee for another.
30 (50) "Trustee" includes an original, additional, or successor trustee,
31 whether or not appointed or confirmed by court.
32 (51) "Ward" is as defined in section 15-5-101 of this code.
33 (52) "Will" is a testamentary instrument and includes codicil and any tes-
34 tamentary instrument which merely appoints an executor or revokes or revises
35 another will.
36 (53) "Separate property" includes all property of either the husband or
37 the wife owned by him or her before marriage, and that acquired afterward
38 either by gift, bequest, devise or descent, or that which either he or she
39 acquires with proceeds of his or her separate property, by way of moneys or
40 other property.
41 (54) "Community property" includes all other property acquired after mar-
42 riage by either husband or wife, including the rents and profits of the sepa-
43 rate property of the husband and wife, unless, by the instrument by which any
44 such property is acquired by the wife, it is provided that the rents and prof-
45 its thereof be applied to her sole and separate use. Real property conveyed by
46 one (1) spouse to the other shall be presumed to be the sole and separate
47 estate of the grantee.
48 SECTION 2. That Part 2, Chapter 4, Title 15, Idaho Code, be, and the same
49 is hereby amended by the addition thereto of a NEW SECTION, to be known and
50 designated as Section 15-2-401, Idaho Code, and to read as follows:
51 15-2-401. APPLICABLE LAW. This part applies to the estate of a decedent
52 who dies domiciled in this state. Rights to the homestead allowance, exempt
53 property, and the family allowance for a decedent who dies not domiciled in
1 this state are governed by the law of the decedent's domicile at death.
3 SECTION 3. That Section 15-2-401, Idaho Code, be, and the same is hereby
4 amended to read as follows:
5 15-2-40 12. HOMESTEAD ALLOWANCE. If no homestead has been selected during
6 life and set aside, a surviving spouse of a decedent who was domiciled in this
7 state is entitled to a homestead allowance of four thousand dollars ($4,000)
8 or ten thousand dollars ($10,000) if there are dependent issue living with the
9 surviving spouse. If there is no surviving spouse, each minor child and each
10 dependent child of the decedent is entitled to a homestead allowance amounting
11 to ten thousand dollars ($10,000) divided by the number of minor and dependent
12 children of the decedent if the same condition exists If a surviving spouse of
13 a decedent is entitled to the homestead pursuant to section 55-1010, Idaho
14 Code, then no person is entitled to a homestead allowance. If a surviving
15 spouse of a decedent is not entitled to the homestead pursuant to section
16 55-1010, Idaho Code, then the surviving spouse of a decedent is entitled to a
17 homestead allowance. If there is no surviving spouse, and if no homestead
18 passes to the minor children and/or dependent children of the decedent as set
19 forth in section 55-1010, Idaho Code, each minor child and each dependent
20 child of the decedent is entitled to a homestead allowance in the amount
21 determined hereafter divided by the number of minor and dependent children of
22 the decedent. The homestead allowance is exempt from and has priority over all
23 claims against the estate. The h Homestead allowance is in addition to any
24 share passing to the surviving spouse or minor or dependent child by the will
25 of the decedent unless otherwise provided in the will, or by intestate succes-
26 sion, or by way of elective share. The amount of the homestead allowance shall
27 be the sum set forth in the provisions of section 55-1003, Idaho Code, as
28 those provisions are in effect on the date of the decedent's death.
29 SECTION 4. That Section 15-2-402, Idaho Code, be, and the same is hereby
30 amended to read as follows:
31 15-2-40 23. EXEMPT PROPERTY. In addition to the any homestead or homestead
32 allowance, the decedent's surviving spouse of a decedent who was domiciled in
33 this state is entitled from the estate to value, not exceeding three ten thou-
34 sand five hundred dollars ($ 3,510,000) in excess of any security interests
35 therein, in household furniture, automobiles, furnishings, appliances and per-
36 sonal effects. If there is no surviving spouse, the decedent's children of the
37 decedent are entitled jointly to the same value. If encumbered chattels are
38 selected and if the value in excess of security interests, plus that of other
39 exempt property, is less than three ten thousand five hundred dollars
40 ($ 3,510,000), or if there is not three ten thousand five hundred dollars
41 ($ 3,510,000) worth of exempt property in the estate, the spouse or children
42 are entitled to other assets of the estate, if any, to the extent necessary to
43 make up the three ten thousand five hundred dollar ($ 3,510,000) value. Rights
44 to exempt property and assets needed to make up a deficiency of exempt prop-
45 erty have priority over all claims against the estate, except that the right
46 to any assets to make up a deficiency of exempt property shall abate as neces-
47 sary to permit prior payment of homestead allowance and family allowance.
48 These rights are in addition to any benefit or share passing to the surviving
49 spouse or children by the will of the decedent unless otherwise provided in
50 the will, or by intestate succession, or by way of elective share.
51 SECTION 5. That Section 15-2-403, Idaho Code, be, and the same is hereby
1 amended to read as follows:
2 15-2-40 34. FAMILY ALLOWANCE. (a) In addition to the right to a homestead
3 or homestead allowance and exempt property, if the decedent was domiciled in
4 this state, the decedent's surviving spouse or the surviving spouse and minor
5 children whom the decedent was obligated to support and children who were in
6 fact being supported by him the decedent are entitled to a reasonable allow-
7 ance in money out of the estate for their maintenance during the period of
8 administration, which allowance may not continue for longer than one (1) year
9 if the estate is inadequate to discharge allowed claims. The allowance may be
10 paid as a lump sum or in periodic instalments installments. It is payable to
11 the surviving spouse, if living, for the use of the surviving spouse and minor
12 and dependent children; otherwise to the children, or persons having their
13 care and custody ; but in case any. If a minor child or dependent child is not
14 living with the surviving spouse, the allowance may be made partially to the
15 child or his the child's guardian or other person having his the child's care
16 and custody, and partially to the spouse, as their needs may appear. The fam-
17 ily allowance is exempt from and has priority over all claims but not over the
18 homestead allowance except the homestead.
19 (b) The family allowance is not chargeable against any benefit or share
20 passing to the surviving spouse or children by the will of the decedent unless
21 otherwise provided in the will, or by intestate succession, or by way of elec-
22 tive share. The death of any person entitled to family allowance terminates
23 his the right to allowances not yet paid.
24 SECTION 6. That Section 15-2-404, Idaho Code, be, and the same is hereby
25 amended to read as follows:
26 15-2-40 45. SOURCE -- DETERMINATION -- DOCUMENTATION. If the estate is
27 otherwise sufficient, property specifically devised is may not be used to sat-
28 isfy rights to the homestead allowance and exempt property. Subject to this
29 restriction, the surviving spouse, the guardians of the minor children, or
30 children who are adults may select property of the estate as homestead allow-
31 ance and exempt property. The personal representative may make these selec-
32 tions if the surviving spouse, the children or the guardians of the minor
33 children are unable or fail to do so within a reasonable time or if there are
34 is no guardian s of the a minor child ren. The personal representative may exe-
35 cute an instrument or deed of distribution to establish the ownership of prop-
36 erty taken as a homestead allowance or exempt property. He The personal repre-
37 sentative may determine the family allowance in a lump sum not exceeding six
38 eighteen thousand dollars ($ 618,000) or periodic instalments installments not
39 exceeding one thousand five hundred dollars ($1,500) per month for one (1)
40 year, and may disburse funds of the estate in payment of the family allowance
41 and any part of the homestead allowance payable in cash. The personal repre-
42 sentative or any interested person aggrieved by any selection, determination,
43 payment, proposed payment, or failure to act under this section may petition
44 the court for appropriate relief, which relief may provide include a family
45 allowance larger or smaller other than that which the personal representative
46 determined or could have determined.
47 SECTION 7. That Section 15-2-602, Idaho Code, be, and the same is hereby
48 amended to read as follows:
49 15-2-602. CHOICE OF LAW AS TO MEANING AND EFFECT OF WILLS. The meaning
50 and legal effect of a disposition in a will shall be determined by the local
1 law of a particular state selected by the testator in his instrument unless
2 the application of that law is contrary to the provisions relating to the
3 elective share described in 15-2-201 through 15-2-209, the provisions relating
4 to the exempt property and allowances described in 15-2-401 through 15-2-40 45
5 or any other public policy of this state otherwise applicable to the disposi-
7 SECTION 8. That Section 15-3-906, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 15-3-906. DISTRIBUTION IN KIND -- VALUATION -- METHOD. (a) Unless a con-
10 trary intention is indicated by the will, the distributable assets of a
11 decedent's estate shall be distributed in kind to the extent possible through
12 application of the following provisions:
13 (1) A specific devisee is entitled to distribution of the thing devised
14 to him, and a spouse or child who has selected particular assets of an
15 estate as provided in section 15-2-40 23 of this code shall receive the
16 items selected.
17 (2) Any homestead or family allowance or devise payable in money may be
18 satisfied by value in kind provided:
19 (A) the person entitled to the payment has not demanded payment in
21 (B) the property distributed in kind is valued at fair market value
22 as of the date of its distribution, and
23 (C) no residuary devisee has requested that the asset in question
24 remain a part of the residue of the estate.
25 (3) For the purpose of valuation under paragraph (2) securities regularly
26 traded on recognized exchanges, if distributed in kind, are valued at the
27 price for the last sale of like securities traded on the business day
28 prior to distribution, or if there was no sale on that day, at the median
29 between amounts bid and offered at the close of that day. Assets consist-
30 ing of sums owed the decedent or the estate by solvent debtors as to which
31 there is no known dispute or defense are valued at the sum due with
32 accrued interest or discounted to the date of distribution. For assets
33 which do not have readily ascertainable values, a valuation as of a date
34 not more than thirty (30) days prior to the date of distribution, if
35 otherwise reasonable, controls. For purposes of facilitating distribution,
36 the personal representative may ascertain the value of the assets as of
37 the time of the proposed distribution in any reasonable way, including the
38 employment of qualified appraisers, even if the assets may have been pre-
39 viously appraised.
40 (4) The residuary estate shall be distributed in kind if there is no
41 objection to the proposed distribution and it is practicable to distribute
42 undivided interests. In other cases, residuary property may be converted
43 into cash for distribution.
44 (b) After the probable charges against the estate are known, the personal
45 representative may mail or deliver a proposal for distribution to all persons
46 who have a right to object to the proposed distribution. The right of any dis-
47 tributee to object to the proposed distribution on the basis of the kind or
48 value of asset he is to receive, if not waived earlier in writing, terminates
49 if he fails to object in writing received by the personal representative
50 within thirty (30) days after mailing or delivery of the proposal.
STATEMENT OF PURPOSE
The amounts for homestead allowance, exempt property, and living
allowance set in the Probate Code of Idaho were established in 1972
and have not been modified since. Such amounts no longer carry out
the intent of such allowances due to inflation. The bill increases
those amounts to those in the 1990 and 1993 amendments to the Uniform
Probate Act, with the following exception: the bill cross-references
section 55-1010, Idaho Code, on the statutory homestead and provides
for the contingency of whether such a homestead exists or not.
If the homestead exists, and therefore the surviving spouse already
has a homestead to live in, no additional homestead allowance is made. If, on the other hand, no statutory homestead under section 55-1010, Idaho Code, exists, then the surviving spouse, or minor or dependent children, are entitled to a homestead allowance, in the amount set forth in section 55-1010. The bill adds a new section 15-2-401 to clarify which law applies if the decedent was, or was not, domiciled in Idaho at the time of death. The bill also makes minor housekeeping amendments for clarity, including cross-references in other statutes.
This bill should have no effect on revenues or expenditures.
CONTACT: Robert L. Aldridge
Idaho Tax & Business Lawyers Association, Inc.
Taxation, Probate & Trust Section of the
Idaho State Bar
1209 North Eighth Street
Boise, Idaho 83702-4297
Telephone: office: (208) 336-9880 home: (208) 888-4668
Fax: (208) 336-9882
STATEMENT OF PURPOSE/FISCAL STATEMENT S 1253