A homestead or homestead estate generally includes a house, outbuildings, and the adjoining land owned and occupied by a person or family as a primary residence.

Many states—but not all—have laws that protect a person’s homestead from forced sale for the satisfaction (payment) of debts—at least up to a certain amount of the homestead’s value. These laws may be referred to as homestead exemptions or homestead laws and may be located in a state’s constitution or in its statutes.

The homestead exemption exists to provide a secure home for the family against creditors. The exemption is liberally construed to further its purposes. No specific writing is needed to claim a homestead exemption, but instead merely proof of concurrent usage and intent on the part of the owner to claim the land as a homestead.

In some states the constitutional family homestead exemption applies to the entire family, and not to either spouse individually. Therefore, so long as real property is a family homestead due to one spouse's intention and use, that property is protected by the homestead exemption, unless full abandonment has been pleaded and proved. Once a property has been established as a homestead, the property remains exempt unless it ceases to be a homestead due to abandonment, alienation, or death.

Abandonment of a homestead occurs when the homestead claimant ceases to use the property and intends not to use it as a home again. Anyone asserting abandonment of a homestead has the burden of proving it by competent evidence.

In Idaho, the homestead exemption is designed to protect a portion of a person's home and adjoining land from forced sale by creditors, ensuring that individuals have a secure place to live despite financial difficulties. As of the knowledge cutoff in 2023, Idaho Code § 55-1003 provides that a homestead can be exempt from attachment and execution in an amount not exceeding $100,000 in value. This exemption applies to the dwelling house or mobile home in which the owner resides or intends to reside, along with the land upon which it is situated. The homestead exemption in Idaho is automatic and does not require a specific writing to claim it; proof of occupancy and the intent to use the property as a primary residence are sufficient. The exemption is available to all residents of Idaho, regardless of marital status, and it continues to protect the property as long as it remains the owner's primary residence. If the property is abandoned, which means the owner ceases to use it as a home with no intention to return, the exemption may be lost. The burden of proving abandonment lies with the party asserting it. It's important to note that the homestead exemption does not protect against all types of debts, such as mortgages, mechanics' liens, or certain taxes.