UNIFORM PROBATE CODE
INTESTATE SUCCESSION — WILLS
EXEMPT PROPERTY AND ALLOWANCES
15-2-403. Exempt property. In addition to any homestead allowance, the decedent’s surviving spouse is entitled from the estate to value, not exceeding ten thousand dollars ($10,000) in excess of any security interests therein, in tangible personal property including, but not limited to, household furniture, automobiles, furnishings, appliances, family heirlooms and personal effects, subject to the terms of section 15-2-406, Idaho Code. If there is no surviving spouse, the decedent’s children are entitled jointly to the same tangible personal property, subject to the terms of section 15-2-406, Idaho Code. Rights to exempt property have priority over all claims against the estate. These rights are in addition to any benefit or share passing to the surviving spouse or children by the will of the decedent, unless otherwise provided in the will, or by intestate succession, or by way of elective share.
[(15-2-403) 15-2-402, as added by 1971, ch. 111, sec. 1, p. 233; am. and redesig. 2001, ch. 294, sec. 4, p. 1041; am. 2003, ch. 63, sec. 1, p. 209; am. 2004, ch. 123, sec. 2, p. 413; am. 2008, ch. 182, sec. 3, p. 550.]