Idaho Code
Idaho Code § 55-1006 (2026)
Presumption of abandonment — Declaration of nonabandonment.
✓ current as of May 2026
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Presumption of abandonment — Declaration of nonabandonment.
A homestead is presumed abandoned if the owner vacates the property for a continuous period of at least six (6) months. However, if an owner is going to be absent from the homestead for more than six (6) months but does not intend to abandon the homestead, and has no other principal residence, the owner may execute and acknowledge, in the same manner as a grant of real property is acknowledged, a declaration of nonabandonment of homestead and file the declaration for record in the office of the recorder of the county in which the property is situated. The declaration of nonabandonment of homestead must contain:
(1) A statement that the owner claims the property as a homestead, that the owner intends to occupy the property in the future, and that the owner claims no other property as a homestead;
(2) A statement of where the owner will be residing while absent from the homestead property, the estimated duration of the owner’s absence, and the reason for the absence; and
(3) A legal description of the homestead property.
Notes of Decisions
Cited in 9
cases (1 in the last 5 years), 1973–2022 · leading case: In Re Cavanaugh, 175 B.R. 369 (Bankr. D. Idaho 1994).
In Re Cavanaugh, 175 B.R. 369 (Bankr. D. Idaho 1994). “PFCU contends that pursuant to Idaho Code § 55-1006 the debtors may not claim the residence as their homestead because they have not resided in the residence for a continuous period of over six months.”
In Re Koopal, 226 B.R. 888 (Bankr. D. Idaho 1998). “Idaho Code § 55-1006 . This Court has previously considered the issue.”
In Re Capps, 438 B.R. 668 (Bankr. D. Idaho 2010). “Idaho Code § 55-1006 ; In re Naputi, 07.2 I.”
In Re Millsap, 122 B.R. 577 (Bankr. D. Idaho 1991). “Idaho Code § 55-1006 . Based on the evidence, the Court finds that Debtor has actually resided on the Sagle lots for purposes of claim *581 ing them as his homestead since 1987, even though he spent considerable periods of time elsewhere.”
In re Colafranceschi, 577 B.R. 817 (Bankr. D. Idaho 2017). “10,1999), this Court interpreted “the six-month presumption of Idaho Code § 55-1006 as applying only to automatic homesteads arising under § 55-1004(1) by virtue of a debtor’s occupation.”
In Re Smith, 366 F. Supp. 1213 (D. Idaho 1973). “Thus, he could assert his right to the exemption and have the value of the homestead set over to him out of the assets of the bankruptcy estate, his equity being exempt as to all creditors except respondents.”
In Re Younger, 373 B.R. 111 (Bankr. D. Idaho 2007). “Idaho Code § 55-1006 . For an absentee owner intent on retaining the exemption, the existence of this presumption may be avoided by the filing of a declaration of nonabandonment.”
Wetzel v. Idaho State Bank, 366 F. Supp. 1213 (D. Idaho 1973). “Further, I.C. § 55-1006 gives explicit legislative recognition of the right and power to encumber a homestead exemption when it provides: “The homestead of a married person can not be .”
Haleigh Zent (Bankr. D. Idaho 2022). “ner 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…”
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