Idaho Code

Idaho Code § 55-1004 (2026)

Automatic homestead exemption — Conditions — Declaration of homestead — Declaration of abandonment.

✓ current as of May 2026

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Automatic homestead exemption — Conditions — Declaration of homestead — Declaration of abandonment.

(1) Property described in section 55-1001, Idaho Code, constitutes a homestead and is automatically protected by the exemption described in section 55-1003, Idaho Code, from and after the time the property is occupied as a principal residence by the owner or, if the homestead is unimproved or improved land that is not yet occupied as a homestead, from and after the declaration or declarations required in this section are filed for record or, if the homestead is a mobile home not yet occupied as a homestead and located on land not owned by the owner of the mobile home, from and after delivery of a declaration as described in section 55-1006, Idaho Code.

(2) An owner who selects a homestead from unimproved or improved land that is not yet occupied as a homestead must execute a declaration of homestead and file the same for record in the office of the recorder of the county in which the land is located. However, if the owner also owns another parcel of property on which the owner presently resides or in which the owner claims a homestead, the owner must also execute a declaration of abandonment of homestead on that other property and file the same for record with the recorder of the county in which the land is located.

(3) The declaration of homestead must contain:

(a) A statement that the person making it is residing on the premises or intends to reside thereon and claims the premises as a homestead;

(b) A legal description of the premises; and

(4) The declaration of abandonment must contain:

(a) A statement that a premises occupied as a residence or claimed as a homestead no longer constitutes the owner’s homestead;

(b) A legal description of the premises; and

(5) The declaration of homestead and declaration of abandonment of homestead must be acknowledged in the same manner as a grant of real property is acknowledged.

Notes of Decisions

Cited in 21 cases (3 in the last 5 years), 1963–2022 · leading case: In Re Kline, 350 B.R. 497 (Bankr. D. Idaho 2005).

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In Re Kline, 350 B.R. 497 (Bankr. D. Idaho 2005). · cites it 12× “, the debtor), or through recording the appropriate declarations required by Idaho Code § 55-1004 (2). Field, 05.1 I.B.”

Hopkins v. Cerchione (In Re Cerchione), 414 B.R. 540 (9th Cir. BAP 2009). · cites it 6× “” Among the grounds for objecting to the Cerchiones’ amended exemption claims, the Trustee asserted that, “Debtors do not reside, and did not reside in the [Property], on the date of filing of the bankruptcy or any other relevant period of time, and unless they recorded a…”

In Re Cerchione, 398 B.R. 699 (Bankr. D. Idaho 2009). · cites it 8× “” Idaho Code § 55-1004 (1). Here, it is clear that, on the day they filed their bankruptcy petition, Debtors did not occupy the Barossa Drive property as their residence.”

In Re Capps, 438 B.R. 668 (Bankr. D. Idaho 2010). · cites it 5× “See Idaho Code § 55-1004 (1). The validity of Idaho exemptions is determined as of the date that a debtor files her bankruptcy petition.”

In Re Cavanaugh, 175 B.R. 369 (Bankr. D. Idaho 1994). · cites it 4× “Idaho Code § 55-1004 provides in relevant part: (1) Property described in section 55-1001, Idaho Code, constitutes a homestead and is automatically protected by the exemption described in section 55-1003, Idaho Code, from and after the time the property is occupied as a…”

In Re Moore, 269 B.R. 864 (Bankr. D. Idaho 2001). · cites it 4× “7 In regard to her assertion of a homestead in the Franklin Property, therefore, Idaho Code § 55-1004 (2) is not only applicable, it is determinative.”

In re Colafranceschi, 577 B.R. 817 (Bankr. D. Idaho 2017). · cites it 10× “Under Idaho Code § 55-1004 (3), a declaration of homestead must contain: (1) a statement that the person “is residing on the premises or intends to reside thereon and claims the premises as a homestead,” (2) a legal description of the premises, and (3) an estimate of the…”

Idaho Falls Consol. Hospitals, Inc. v. Bd. of Commissioners, 712 P.2d 582 (Idaho 1985). · cites it 4× “I.C. §§ 55-1004 (1983) and 55-1201(1) (1983).”

Messenger v. Burns, 382 P.2d 913 (Idaho 1963). · cites it 2× “, I.C. § 55-1004 provides : “The homestead is exempt from execution or forced sale, except as in this title provided.”

In Re Millsap, 122 B.R. 577 (Bankr. D. Idaho 1991). · cites it 2× “Finally, having qualified for a homestead exemption on both lots, when did the exemption arise in relation to the attachment of the Smiths’ judgment lien? Idaho Code § 55-1004 (1) provides that qualified property constitutes a homestead and is automatically protected by the…”

In Re Koopal, 226 B.R. 888 (Bankr. D. Idaho 1998). · cites it 2× “Idaho Code § 55-1004 (1) provides for automatic protection from and after the time the property is occupied as a principal residence by the owner.”

In Re Bauer, 309 B.R. 47 (Bankr. D. Idaho 2004). · cites it 3× “See schedule C (asserting exemption under Idaho Code § 55-1004 ). Debtor's schedule G discloses no unexpired leases, but her schedule J discloses a $185.”

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— Idaho Code § 55-1004(1) — 2 cases

In Re Capps, 438 B.R. 668 (Bankr. D. Idaho 2010). “See Idaho Code § 55-1004 (1). The validity of Idaho exemptions is determined as of the date that a debtor files her bankruptcy petition.”

In re Colafranceschi, 577 B.R. 817 (Bankr. D. Idaho 2017). “Under Idaho Code § 55-1004 (3), a declaration of homestead must contain: (1) a statement that the person “is residing on the premises or intends to reside thereon and claims the premises as a homestead,” (2) a legal description of the premises, and (3) an estimate of the…”

— Idaho Code § 55-1004(2) — 2 cases

In Re Moore, 269 B.R. 864 (Bankr. D. Idaho 2001). “7 In regard to her assertion of a homestead in the Franklin Property, therefore, Idaho Code § 55-1004 (2) is not only applicable, it is determinative.”

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