Survey of State Homestead Exemptions

Survey of State Homestead Exemptions

Order Code RL31079
CRS Report for Congress
Received through the CRS Web
Survey of State
Homestead Exemptions
Updated March 2, 2005
Robin Jeweler
Legislative Attorney
American Law Division
Tara Alexandra Rainson
Law Librarian
Knowledge Services Group
Congressional Research Service ˜ The Library of Congress

Survey of State Homestead Exemptions
Summary
This report surveys the homestead exemption laws of the fifty states and the
District of Columbia with an emphasis on the amount of the various exemptions. It
will not be routinely updated.

Contents
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Table 1. State Homestead Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Survey of State Homestead Exemptions
Introduction
The form and content of a proposed federal homestead exemption has been a
controversial topic in the debate over bankruptcy reform. As Congress takes up the
issue in the 109th Congress, many seek to learn what each state currently allows its
residents as a homestead exemption, and whether state residents may chose between
federal and state exemptions or whether they are limited to those under state law.
Although many publications contain comprehensive state homestead surveys, this one
is undertaken with the goal of being as up to date as possible. State laws were
reviewed on the LEXIS computer database. A notation indicates the currency of the
legislative term included in the review of each state’s laws.
The survey provides a thumbnail sketch of the character and amount of each
state’s homestead provision derived from its statutory language. This will enable the
reader to appreciate the breadth and variety of state-law approaches to these
exemptions. The emphasis, however, is on the amount of the exemption – not upon
conditions for validating it. The survey does not address whether there is or, if so, the
duration of an exemption for proceeds after the sale of a homestead; it also does not
address exemptions established by case law for homesteads held as tenancies by the
entirety. Nor does it consider provisions under the state laws that constitute
exceptions to a homestead exemption.
In some cases, de minimis “wildcard” exemptions for either real or personal
property are noted, but the survey is not comprehensive with respect to them. They
are more likely to be noted when a state has an extremely limited homestead
exemption.
Table 1. State Homestead Exemptions
State
Description of
Applicability of
Property and Amount
Federal Exemptions
Alabama
Residential homestead up to
Federal exemptions not
Current through 2004 Regular
$5,000 (not to exceed 160
permitted.
Session
acres).
Code of Ala. § 6-10-11.
Code of Ala. § 6-10-2.

CRS-2
State
Description of
Applicability of
Property and Amount
Federal Exemptions
Alaska
Principal residence of the
Federal exemptions not
Current through all 2004
individual or the dependents
permitted.
Sessions
of the individual, not to
Alaska Statutes
exceed $54,000.
§ 9.38.055.
Alaska Statutes
§ 9.38.010.
Arizona
The person’s interest in a
Federal exemptions not
Current through the 2nd
residential homestead
permitted.
Regular and 2nd Special Sess.
including a condominium,
A.R.S. § 33-1133.
of the 46th Legislature (2004)
cooperative, or mobile home
not to exceed $150,000.
A.R.S. § 33-1101.
Arkansas
Rural homestead (outside any
Residents may elect federal or
Current through 2004
city, town, or village): not
state exemptions.
more than 160 acres of land,
A.R.C. § 16-66-217.
not to exceed in value
$2,500, but in no event shall
the homestead be reduced to
less than 80 acres, without
regard to value.
Urban homestead (in any
city, town, or village): not
more than 1acre of land not
to exceed $2,500 in value,
but in no event shall the
homestead be reduced to less
than 1/4 acre, without regard
to value.
The homestead inures to the
benefit of the minor children,
after the demise of the
parents.
Ark. Const. Art. 9, §§ 4, 5;
A.C.A. § 16-66-210.
Additional exemption in
federal bankruptcy
proceedings: An unmarried
debtor’s aggregate interest,
not exceeding $800 in value,
and married debtors’
aggregate interest, not
exceeding $1,250 in value, in
real or personal property that
the debtor or a dependent
uses as a residence.
A.C.A. § 16-66-218.

CRS-3
State
Description of
Applicability of
Property and Amount
Federal Exemptions
California
The amount of the homestead
Federal exemptions not
Current through Chapter 1 of
exemption is:
permitted.
the 2005 Regular Session

Cal. Civil Proc. Code
(1) $50,000 unless the
§ 703.130 and § 703.140
judgment debtor or spouse of
the judgment debtor who
resides in the homestead is a
person described in
paragraph (2)
or (3).

(2) $75,000 if the judgment
debtor or spouse of the
judgment debtor who resides
in the homestead is at the
time of the attempted sale of
the homestead a member of a
family unit, and there is at
least one member of the
family unit who owns no
interest in the homestead or
whose only interest in the
homestead is a community
property interest with the
judgment debtor.

(3) $150,000 if the judgment
debtor or spouse of the
judgment debtor who resides
in the homestead is at the
time of the attempted sale of
the homestead any one of the
following:

(A) A person 65 years of
age or older.

(B) A person physically
or mentally disabled and
unable to engage in gainful
employment.

(C) A person 55 years of
age or older with a gross
annual income of not more
than $15,000 or, if the
judgment debtor is married, a
gross annual income,
including the gross annual
income of the judgment
debtor’s spouse, of not more
than $20,000and the sale is
involuntary.
Cal. Code Civ. Proc.
§ 704.730.

CRS-4
State
Description of
Applicability of
Property and Amount
Federal Exemptions
California cont.
See also:
Election of exemptions if
bankruptcy petition is filed.
In a case under Title 11, the
debtor’s aggregate interest,
not to exceed $17,425 in
value, in real property that
the debtor or a dependent of
the debtor uses as a
residence.
Cal. Code Civ. Proc.
§ 703.140.
Colorado
A person’s homestead
Federal exemptions not
Current through the 2004
(including manufactured
permitted.
Session
homes and trailers) not
C.R.S. 13-54-107.
exceeding in value the sum
of $45,000.
C.R.S. 38-41-201.
Connecticut
A homestead to the value of
No statutory prohibition. Use
Current through January 1,
$75,000.
of federal exemptions
2005
Also, any interest in any
permitted.
property not to exceed in
value $1,000.
Conn. Gen. Stat. § 52-352b.
Delaware
In any federal bankruptcy or
Federal exemptions not
Current through 2004 Regular
state insolvency proceeding,
permitted.
Session
a debtor is authorized to
10 Del. C. § 4914.
exempt property having an
aggregate fair market value
of not more than $5,000.
10 Del. C. § 4914.
District of Columbia
Property of the head of a
No statutory prohibition. Use
Current through the D.C.
family or householder
of federal exemptions
Register, Nov. 29, 2004
residing in the District of
permitted.
Columbia includes the
debtor’s aggregate interest in
real property or a cooperative
used as the residence of the
debtor. D.C. Code § 15-
501(a)(14).
Florida
A homestead, if located
With the exception of 11
Current through the 2004
outside a municipality, to the
U.S.C. § 522(d)(10), federal
Legislative Session
extent of 160 acres of
exemptions not permitted.
contiguous land and
Fla. Stat. §§ 222.20, 222.201.
improvements thereon, or if
located within a municipality,
to the extent of ½ acre of
contiguous land.
Fla. Const., Art. X § 4
(2004).

CRS-5
State
Description of
Applicability of
Property and Amount
Federal Exemptions
Georgia
The debtor's aggregate
Federal exemptions not
Current through the 2004
interest, not to exceed
permitted.
General Assembly
$10,000 in value, in real
O.C.G.A. § 44-13-100.
property or personal property
that the debtor or a
dependent of the debtor uses
as a residence.
O.C.G.A. §§ 44-13-1, 44-13-
100.
Hawaii
An interest in one parcel of
No statutory prohibition. Use
Current through the 2003 2nd
real property of a fair market
of federal exemptions
Special Session
value not exceeding $30,000
permitted.
owned by one who is either
the head of a family or an
individual sixty-five years of
age or older; an interest in
one parcel of real property of
value not exceeding $20,000
owned by others.
HRS § 651-92.
Idaho
Homestead means a dwelling
Federal exemptions not
Current through the 2004
house or mobile home not to
permitted.
Session
exceed the lesser of (i) the
Idaho Code § 11-609.
total net value of the land and
improvements or (ii)
$50,000.
Idaho Code § 55-1003.
Illinois
Every individual is entitled to
Federal exemptions not
Current through Public Act 93-
a homestead to the extent in
permitted.
1080 of the 2004 Regular
value of $7,500 of his or her
735 ILCS 5/12-1201.
Session
interest in a farm or lot of
land and buildings thereon, a
condominium, or personal
property, owned or rightly
possessed by lease or
otherwise and occupied by
him or her as a residence, or
in a cooperative that owns
property that the individual
uses as a residence.
735 ILCS 5/12-901.

CRS-6
State
Description of
Applicability of
Property and Amount
Federal Exemptions
Indiana
Real estate or personal
Federal exemptions not
Current through 2004 Regular
property constituting the
permitted.
Session
personal or family residence
Burns Ind. Code Ann.
of the debtor, or a dependent
§ 34-55-10-1.
of the debtor, of not more
than $7,500. The exemption
is individually available to
joint debtors concerning
property held by them as
tenants by the entireties.
Other real estate or tangible
personal property $4,000.
Burns Ind. Code Ann.
§ 34-55-10-2.
Iowa
If within a city plat, it must
Federal exemptions not
Current through laws effective
not exceed ½ acre in extent,
permitted.
July 1, 2004
otherwise it must not contain
Iowa Code § 627.10.
in the aggregate more than
40 acres, but if, in either
case, its value is less than
$500, it may be enlarged
until it reaches that amount.
Iowa Code § 561.2 (2001).
Kansas
A homestead to the extent of
With the exception of 11
Current through the 2003
160 acres of farming land, or
U.S.C. § 522(d)(10), federal
Regular Session
of one acre within the limits
exemptions not permitted.
of an incorporated town or
K.S.A. § 60-2312.
city, or a manufactured home
or mobile home, occupied as
a residence together with all
the improvements on the
same.
K.S.A. § 60-2301.
Kentucky
An individual debtor's
Federal exemptions not
Current through the 2004 1st
aggregate interest, not to
permitted.
Extraordinary Session
exceed $5,000 in value, in
K.R.S. § 427.170.
real or personal property that
such debtor or a dependent
of such debtor uses as a
permanent residence.
K.R.S. § 427.060.
Every debtor shall have a
general exemption not to
exceed $1,000 in value to be
applied toward any property,
real or personal, tangible or
intangible in his estate when
he has filed for bankruptcy
under the provisions of The
Bankruptcy Code of 1978.
K.R.S. § 427.160

CRS-7
State
Description of
Applicability of
Property and Amount
Federal Exemptions
Louisiana
The legislature is to provide
Federal exemptions not
Current through the 2004
by law for exemptions from
permitted.
Session
seizure and sale, as well as
La. R.S. 13:3881.
waivers of and exclusions
from such exemptions. The
exemption shall extend to at
least $15,000 in value of a
homestead, as provided by
law.
La. Const. Art. XII, § 9.

Homestead consists of a
residence and the land on
which the residence is
located, including any
building and appurtenances
located thereon, and any
contiguous tracts up to a total
of 5 acres if the residence is
within a municipality, or up
to a total of 200 acres if the
residence is not located in a
municipality.
Exemption extends to
$25,000 in value of the
homestead, except in the case
of obligations arising directly
as a result of a catastrophic
or terminal illness or injury,
in which case the exemption
applies to the full value of
the homestead based upon its
value one year before. The
exemption provided extends
to the surviving spouse or
minor children of a deceased
owner and when the
homestead is occupied as
such.
La. R.S. 20:1.

CRS-8
State
Description of
Applicability of
Property and Amount
Federal Exemptions
Maine
Except as provided
Federal exemptions not
Current through the 2004
otherwise, the debtor's
permitted.
Second Session
aggregate interest, not to
14 M.R.S. § 4426.
exceed $25,000 in value, in
real or personal property that
the debtor or a dependent of
the debtor uses as a
residence, provided that if
minor dependents of the
debtor have their principal
place of residence with the
debtor, the debtor's aggregate
interest may not exceed
$70,000 and provided further
that if the debtor's interest is
held jointly with any other
person or persons, the
exemption may not exceed in
value the lesser of $35,000 or
the product of the debtor's
fractional share times
$70,000.

The debtor's aggregate
interest, not to exceed
$70,000 in value, in property
described above, if the
debtor or a dependent of the
debtor is either a person 60
years of age or older or a
person physically or
mentally disabled and
because of such disability is
unable to engage in
substantial gainful
employment and whose
disability has lasted or can be
expected to last for at least
12 months or can be
expected to result in death;
provided that if the debtor's
interest is held jointly with
any other person or persons,
the exemption shall not
exceed in value the lesser of
$70,000 or the product of the
fractional share of the
debtor's interest times
$140,000.
14 M.R.S. § 4422.

CRS-9
State
Description of
Applicability of
Property and Amount
Federal Exemptions
Maryland
Cash or property of any kind
Federal exemptions not
Current through the 2004 First
equivalent in value to $6,000
permitted.
Special Session
is exempt.
Md. Courts and Judicial
Proceedings Code Ann. §
In addition, in any
11-504.
proceeding under Title 11 of
the United States Code, an
individual debtor may
exempt the debtor's
aggregate interest, not to
exceed $5,000 in value, in
real property or personal
property.
Md. Courts and Judicial
Proceedings Code Ann. §
11-504.
Massachusetts
An estate of homestead to the
No statutory prohibition. Use
Current through Ch. 4, 2005
extent of $500,000 in land
of federal exemptions
First Annual Session
and buildings may be
permitted.
acquired by an owner or
owners of a home or one or
all who rightfully possess the
premise by lease or otherwise
and who occupy or intend to
occupy said home as a
principal residence.
Mass. Ann. Laws ch. 188,
§ 1.
The real property or
manufactured home of
persons sixty-two years of
age or older, regardless of
marital status, or of a
disabled person, as defined,
shall be protected against
attachment, seizure or
execution of judgment to the
extent of $ 500,000.
Mass. Ann. Laws ch. 188,
§ 1A

CRS-10
State
Description of
Applicability of
Property and Amount
Federal Exemptions
Michigan
A homestead not exceeding
No statutory prohibition. Use
Current through the 2004
40 acres of land and the
of federal exemptions
Legislation
dwelling house and
permitted.
appurtenances, and not
included in any recorded
plat, city, or village, or,
instead, a quantity of land not
exceeding in amount 1 lot,
being within a recorded town
plat, city, or village, and the
dwelling house and
appurtenances on that land,
owned and occupied by any
resident of this state, not
exceeding in value $3,500.
If the owner of a homestead
dies, leaving a surviving
spouse but no children, the
homestead shall be exempt,
and the rents and profits of
the homestead shall accrue to
the benefit of the surviving
spouse before his or her
remarriage, unless the
surviving spouse is the owner
of a homestead in his or her
own right.
MCLS § 600.6023.
Laws on the exemption of
homestead property from
levy and execution are
applicable to condominium
units occupied as
homesteads.
MCLS § 559.214.

CRS-11
State
Description of
Applicability of
Property and Amount
Federal Exemptions
Minnesota
The homestead may include
Except as provided, the
Current through 2005 Regular
any quantity of land not
exemptions set forth in 11
Session Ch. 1
exceeding 160 acres and not
U.S.C. § 522(d) are available.
included in any city. If the
homestead is in a city, its
Joint petition. When a
area must not exceed ½ acre.
husband and wife are joined
The value of the homestead
in a petition for bankruptcy,
exemption, whether the
they may jointly elect to
exemption is claimed jointly
utilize either the applicable
or individually, may not
exemption provisions
exceed $200,000 or, if the
pursuant to Minnesota law or
homestead is used primarily
pursuant to subsection (d) of
for agricultural purposes,
section 522 of the Bankruptcy
$500,000.
Act, United States Code, title
Minn. Stat. § 510.02.
11, section 522(d), but not
both.
Individual petition. When a
petition for bankruptcy is
filed individually, and not
jointly, for a husband or a
wife, (a) one spouse shall not
claim any exemption
pursuant to Minnesota law for
a period of three years from
the date of filing if the other
spouse has claimed any
exemption under subsection
(d) of section 522 of the
Bankruptcy Act, United States
Code, title 11, section 522(d);
and (b) one spouse shall not
claim any exemption pursuant
to subsection (d) of section
522 of the Bankruptcy Act,
United States Code, title 11,
section 522(d), for a period of
three years from the date of
filing if the other spouse has
claimed any exemption
pursuant to Minnesota law.
Minn. Stat. § 550.371.
Mississippi
State householders are
Federal exemptions not
Current through the 2004
entitled to hold exempt from
permitted.
Regular Legislative Session
seizure or sale, the land and
Miss. Code Ann. § 85-3-2.
buildings owned and
occupied as a residence by
him, or her, but the quantity
of land shall not exceed 160
acres, nor the value thereof,
inclusive of improvements,
the sum of $75,000.
Miss. Code Ann. § 85-3-21.

CRS-12
State
Description of
Applicability of
Property and Amount
Federal Exemptions
Missouri
The homestead of every
Federal exemptions not
Current through all the 2004
person, consisting of a
permitted.
Legislation
dwelling house and
§ 513.427 R.S.Mo.
appurtenances, and the land
used in connection therewith,
not exceeding the value of
$15,000, shall, together with
the rents, issues and products
thereof, be exempt.
§ 513.475 R.S.Mo.
Montana
A homestead may not exceed
Federal exemptions not
Current through the 2003
in value $ 100,000.
permitted.
Regular Session
Mont. Code Ann.
Mont. Code Ann.
§ 70-32-104.
§ 31-2-106.
Nebraska
A homestead not exceeding
Federal exemptions not
Current through all 2004
$12,500 in value shall consist
permitted.
Legislation
of the dwelling house in
R.R.S. Neb. § 25-15,105.
which the claimant resides,
its appurtenances, and the
land on which the same is
situated, not exceeding 160
acres of land, to be selected
by the owner, and not in any
incorporated city or village,
or, a quantity of contiguous
land not exceeding 2 lots
within any incorporated city
or village, and shall be
exempt.
R.R.S. Neb. § 40-101.

CRS-13
State
Description of
Applicability of
Property and Amount
Federal Exemptions
Nevada
A homestead as provided by
Federal exemptions not
Current through the 2004
law, shall be exempt from
permitted.
Special 1st Session
forced sale under any process
Nev. Rev. Stat. Ann. §
of law, and shall not be
21.090.
alienated without the joint
consent of husband and wife
when that relation exists;
Nev. Const. art. 4, § 30.
The exemption extends only
to that amount of equity in
the property held by the
claimant that does not exceed
$200,000 in value.
Nev. Rev. Stat. Ann. §
115.010.
The dwelling of the judgment
debtor occupied as a home
for himself and family,
where the amount of equity
held by the judgment debtor
in the home does not exceed
$200,000 in value and the
dwelling is situate upon lands
not owned by him.
Nev. Rev. Stat. Ann.
§ 21.090.
New Hampshire
Every person is entitled to
No statutory prohibition. Use
Current through the 2004
$100,000 worth of his or her
of federal exemptions
Regular Session
homestead, or of his or her
permitted.
interest therein, as a
homestead. The homestead
right shall exist in
manufactured housing. RSA
480:1.
New Jersey
No specific homestead
No statutory prohibition. Use
Current through New Jersey
exemption
of federal exemptions
Laws 2004
permitted.
New Mexico
Each person shall have
No statutory prohibition. Use
Current through 2004
exempt a homestead in a
of federal exemptions
dwelling house and land
permitted.
occupied by him. Such a
person has a homestead of
$30,000 exempt from
attachment, execution or
foreclosure by a judgment
creditor and from any
proceeding of receivers or
trustees in insolvency
proceedings.
N.M. Stat. Ann. § 42-10-9.

CRS-14
State
Description of
Applicability of
Property and Amount
Federal Exemptions
New York
Property of one of the
Federal exemptions not
Current through 2004
following types, not
permitted.
exceeding $10,000 in value,
NY CLS Dr & Cr § 284.
owned and occupied as a
principal residence, is
exempt from application to
the satisfaction of a money
judgment:
1. a lot of land with a
dwelling thereon,
2. shares of stock in a
cooperative apartment
corporation,
3. units of a condominium
apartment, or
4. a mobile home.
NY CLS CPLR § 5206.
North Carolina
The debtor's aggregate
Federal exemptions not
Current through 2004
interest, not to exceed
permitted.
$10,000 in value, in real
N.C. Gen. Stat. § 1C-1601.
property or personal property
that the debtor or a
dependent of the debtor uses
as a residence, or in a
cooperative that owns
property that the debtor or a
dependent of the debtor uses
as a residence.
N.C. Gen. Stat. § 1C-1601.
North Dakota
The homestead of any
Federal exemptions not
Current through the 2003
person, whether married or
permitted.
Session
unmarried, shall consist of
N.D. Cent. Code, § 28-22-17.
the land upon which the
claimant resides, and the
dwelling house on that land
in which the homestead
claimant resides, the total not
to exceed $80,000 in value,
over and above liens or
encumbrances or both.
N.D. Cent. Code, §
47-18-01.
Ohio
A person's interest, not to
Federal exemptions not
Current through Jan. 1, 2005
exceed $5,000 in one parcel
permitted.
or item of real or personal
O.R.C. Ann. 2329.662.
property that the person or a
dependent of the person uses
as a residence.
O.R.C. Ann. 2329.66.

CRS-15
State
Description of
Applicability of
Property and Amount
Federal Exemptions
Oklahoma
The homestead of any
Federal exemptions not
Current through the 2004
person, not within any city or
permitted.
Session
town, shall consist of not
31 Okl. St. § 1.
more than 160 acres of land,
which may be in one or more
parcels, to be selected by the
owner.
The homestead of any person
within any city or town,
owned and occupied as a
residence only, or used for
both residential and business
purposes, shall consist of not
exceeding 1acre of land. At
least 75% of the total square
foot area of the
improvements for which a
homestead exemption is
claimed must be used as the
principal residence in order
to qualify for the exemption.
If more than 25% of the total
square foot area of the
improvements for which a
homestead exemption is
claimed is used for business
purposes, the homestead
exemption amount shall not
exceed $5,000.
31 Okl. St. § 2.

CRS-16
State
Description of
Applicability of
Property and Amount
Federal Exemptions
Oregon
A homestead shall be exempt
Federal exemptions not
Current through 2003
from sale on execution, from
permitted.
Legislation
the lien of every judgment
O.R.S. § 18.300.
and from liability in any form
for the debts of the owner to
the amount in value of
$25,000, except as otherwise
provided by law. When two
or more members of a
household are debtors whose
interests in the homestead are
subject to sale on execution,
the lien of a judgment or
liability in any form, their
combined exemptions under
this section shall not exceed
$33,000.
O.R.S. § 18.395.
The homestead mentioned in
ORS 23.240 shall consist,
when not located in any
town or city laid off into
blocks and lots, of any
quantity of land not
exceeding 160 acres, and
when located in any such
town or city, of any quantity
of land not exceeding one
block. However, a homestead
under this section shall not
exceed in value the sum of
$25,000 or $33,000,
whichever amount is
applicable under O.R.S.
23.240.
O.R.S. § 18.402.
Pennsylvania
No specific homestead
No statutory prohibition. Use
Current through 2004
provision.
of federal exemptions
permitted.
In addition to any other
property specifically
exempted, property of the
judgment debtor (including
bank notes, money,
securities, real property,
judgments or other
indebtedness due the
judgment debtor) to the value
of $ 300 shall be exempt
from attachment or execution
on a judgment.
42 Pa. C.S. § 8123.

CRS-17
State
Description of
Applicability of
Property and Amount
Federal Exemptions
Rhode Island
Homestead estate exemption
No statutory prohibition. Use
Current through January 2004
– an estate of homestead to
of federal exemptions
the extent of $200,000 in the
permitted.
land and buildings may be
acquired pursuant to this
section by an owner or
owners of a home or one or
all who rightfully possess
the premise by lease or
otherwise, and who occupy
or intend to occupy said
home as a principal
residence.
R.I. Gen. Laws § 9-26-4.1.
South Carolina
The debtor's aggregate
Federal exemptions not
Current Through the 2004
interest, not to exceed $5,000
permitted.
Regular Session
in value, in real property or
S.C. Code Ann. § 15-41-35.
personal property that the
debtor or a dependent of the
debtor uses as a residence, in
a cooperative that owns
property that the debtor or a
dependent of the debtor uses
as a residence, except that
the aggregate value of
multiple homestead
exemptions allowable with
respect to a single living unit
may not exceed $10,000. If
there are multiple owners of
such a living unit exempt as a
homestead, the value of the
exemption of each individual
owner may not exceed his
fractional portion of $10,000.
S.C. Code Ann. § 15-41-30.

CRS-18
State
Description of
Applicability of
Property and Amount
Federal Exemptions
South Dakota
The homestead of every
Federal exemptions not
Current through the 2004
family, so long as it
permitted.
Session
continues to possess the
S.D. Codified Laws §§
character of a homestead is
43-31-30, 43-45-13.
exempt from judicial sale,
from judgment lien, and from
all mesne or final process
from any court, to the extent
and as provided in this code.
S.D. Codified Laws §
43-31-1.
If within a town, the
homestead must not exceed 1
acre in extent, and if not
within a town, it must not
embrace in the aggregate
more than 160 acres. If the
homestead is claimed upon
any land, the title or right of
possession to which was
acquired or claimed under
the laws of the United States
relating to mineral lands,
then the area of the
homestead, if within a town
plat, shall not exceed one
acre, and if without a town
plat it must not exceed 40
acres.
S.D. Codified Laws
§ 43-31-4.

CRS-19
State
Description of
Applicability of
Property and Amount
Federal Exemptions
Tennessee
An individual, whether a
Federal exemptions not
Current through the 2004
head of family or not, shall
permitted.
Session of the 103rd General
be entitled to a homestead
Tenn. Code Ann. § 26-2-112.
Assembly
exemption upon real property
which is owned by the
individual and used by the
individual or the individual's
spouse or dependent, as a
principal place of residence.
The aggregate value of such
homestead exemption shall
not exceed $5,000; provided,
individuals who jointly own
and use real property as their
principal place of residence
shall be entitled to homestead
exemptions, the aggregate
value of which exemptions
combined shall not exceed
$7,500, which shall be
divided equally among them
in the event the homestead
exemptions are claimed in
the same proceeding;
provided, if only one (1) of
the joint owners of real
property used as their
principal place of residence
is involved in the proceeding
wherein homestead
exemption is claimed, then
the individual's homestead
exemption shall be $5,000.
Tenn. Code Ann. § 26-2-301.

CRS-20
State
Description of
Applicability of
Property and Amount
Federal Exemptions
Texas
The homestead, not in a town
No statutory prohibition. Use
Current through the 2004
or city, shall consist of not
of federal exemptions
Session
more than 200 acres of land,
permitted.
which may be in one or more
parcels, with the
improvements thereon; the
homestead in a city, town or
village, shall consist of a lot
or contiguous lots amounting
to not more than 10 acres of
land, together with any
improvements on the land;
provided, that the homestead
in a city, town or village shall
be used for the purposes of a
home, or as both an urban
home and a place to exercise
a calling or business, of the
homestead claimant, whether
a single adult person, or the
head of a family.
Tex. Const. Art. XVI § 51.
See also Tex. Prop. Code
§ 41.001 (2004) entitled
“Interests in Land Exempt
from Seizure” describing
encumbrances that may be
properly fixed on homestead
property.
Utah
An individual is entitled to a
Federal exemptions not
Current through the 2004 4th
homestead exemption
permitted.
Special Session
consisting of property in an
Utah Code Ann. § 78-23-15.
amount not exceeding:
(i)if the property is not the
primary personal residence
of the individual, $5,000 or
$10,000 if owned jointly and
(ii) if it is the primary
personal residence, $20,000
in value or $40,000 if owned
jointly.
“Primary personal residence"
means a dwelling or mobile
home and the land
surrounding it, not exceeding
one acre.
Utah Code Ann. § 78-23-3.

CRS-21
State
Description of
Applicability of
Property and Amount
Federal Exemptions
Vermont
The homestead consisting of
No statutory prohibition. Use
Current through June 4, 2004
a dwelling house,
of federal exemptions
outbuildings and the land
permitted.
used in connection therewith,
not exceeding $75,000 in
value, and owned and used or
kept as a homestead shall be
exempt from attachment and
execution.
27 V.S.A. § 101.
Virginia
Every householder shall be
Federal exemptions not
Current through 2004 Special
entitled to hold exempt real
permitted.
Session II
and personal property, or
Va. Code Ann. § 34-3.1.
either, to be selected by the
householder, not exceeding
$5,000 in value. In addition,
if a householder supports
dependents, the householder
shall be entitled to hold
exempt property not
exceeding $500 in value for
each dependent.
Va. Code Ann. § 34-4.
A veteran with a service-
connected disability of 40%
or more is entitled to an
additional exemption of
$2000 in real or personal
property. Va. Code. Ann.
§34-4.1.
Washington
A homestead may consist of
No statutory prohibition. Use
Current through Chapter 2 of
lands, regardless of area, but
of federal exemptions
the 2005 Regular Session
the homestead exemption
permitted.
amount shall not exceed the
lesser of (1) the total net
value of the lands, mobile
home, improvements, and
other personal property or (2)
the sum of $40,000 in the
case of lands, mobile home,
and improvements.
Rev. Code Wash. (ARCW)
§ 6.13.030.

CRS-22
State
Description of
Applicability of
Property and Amount
Federal Exemptions
West Virginia
Any husband, wife, parent or
Federal exemptions not
Current through the 2004
other head of a household
permitted.
Third Extraordinary Session of
shall by operation of law
W. Va. Code § 38-10-4.
the Legislature
have a homestead exemption
to the value of $5,000
subject to the provisions of
section 48, article VI of the
Constitution of this State.
W. Va. Code § 38-9-1.
Wisconsin
An exempt homestead
No statutory prohibition. Use
Current through 2003 Act 27
selected by a resident owner
of federal exemptions
and occupied by him or her
permitted.
shall be exempt from
liability for the debts of the
owner to the amount of
$40,000.
Wis. Stat. § 815.20
Wyoming
Every resident of the state is
Federal exemptions not
Current through 2004 Special
entitled to a homestead not
permitted.
Session
exceeding $10,000.00 in
Wyo. Stat. § 1-20-109.
value.
Wyo. Stat. § 1-20-101.