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 equity from creditors in the event of bankruptcy or other financial distress. As of the knowledge cutoff in 2023, Idaho Code § 55-1003 allows for an exemption of up to $100,000 of the assessed value of the homestead. This exemption applies to a dwelling house or mobile home, along with the land it is situated on, as long as it is the primary residence of the owner or the owner's family. The intent to use the property as a primary residence and actual use are key factors in claiming this exemption; no formal written declaration is necessary. The exemption is available to any resident of Idaho, regardless of marital status, and it is automatically applied. However, the exemption does not protect against secured debts like mortgages or liens that were voluntarily placed on the property. If the homestead claimant ceases to use the property as a primary residence with the intent not to return, it may be considered abandoned, and the exemption could be lost. The burden of proving abandonment lies with the party asserting it.