Idaho is an opt-out state, meaning you generally use these **Idaho**-specific exemptions in bankruptcy (though certain federal protections may still apply, e.g., Social Security or ERISA). Below is a summary of **common Idaho exemptions**, with statutory references. Always check the current Idaho Code or consult a licensed attorney to confirm the latest amounts and rules.
| Asset / Type of Property | Exemption Description | Statute / Code | Notes |
|---|---|---|---|
| Homestead | Real property or mobile home to \$100,000equity; does not double for joint debtors. Sale proceeds exempt for 6 months. | Idaho Code §§ 55-1001, 55-1002, 55-1003 | Must record homestead if not yet occupied (55-1004). |
| Annuity Contract Proceeds | Up to \$350/month. | Idaho Code § 41-1836 | |
| Death or Disability Benefits | Fully exempt. | Idaho Code §§ 11-604(1)(a), 41-1834 | |
| Fraternal Benefit Society Benefits | Fully exempt. | Idaho Code § 41-3218 | |
| Group Life Insurance Benefits | Fully exempt. | Idaho Code § 41-1835 | |
| Homeowners' Insurance Proceeds | Up to homestead exemption amount. | Idaho Code § 55-1008 | |
| Life Insurance (Anti-Creditor Clause) | Proceeds exempt if clause prohibits using proceeds for beneficiary’s creditors. | Idaho Code § 41-1930 | |
| Life Insurance Proceeds / Avails | For beneficiary (other than the insured), generally exempt. | Idaho Code §§ 11-604(d), 41-1833 | |
| Medical, Surgical, or Hospital Care Benefits | Fully exempt. | Idaho Code § 11-603(5) | |
| Alimony / Child Support | Exempt to extent needed for support. | Idaho Code § 11-604(1)(b) | |
| Liquor Licenses | Fully exempt. | Idaho Code § 23-514 | |
| Property of Business Partnership | Exempt from individual partner’s creditors. | Idaho Code § 53-325 | |
| ERISA-Qualified Benefits | Generally exempt. | Idaho Code § 55-1101 | |
| Firefighters | Exempt pension/retirement. | Idaho Code § 72-1422 | |
| Police Officers | Exempt benefits. | Idaho Code § 50-1517 | |
| Public Employees | Exempt retirement benefits. | Idaho Code § 59-1317 | |
| Other Pensions (Needed for Support) | Exempt if payments can’t be commingled with other funds. | Idaho Code § 11-604(1)(e) | |
| Household Goods & Personal Items | Appliances, furnishings, books, clothing, pets, musical instruments, 1 firearm, family portraits, heirlooms— up to **\$500 per item**, **\$5,000 total**. | Idaho Code § 11-605(1) | **One firearm** up to \$500 (see also 11-605(7)). |
| Building Materials | Exempt if used for property repairs. | Idaho Code § 45-514 | |
| Burial Plots | Fully exempt. | Idaho Code § 11-603(1) | |
| Crops (Max 50 acres) | Up to **\$1,000** in value, including water rights up to 160 inches. | Idaho Code § 11-605(6) | |
| Health Aids Needed | Fully exempt (medical devices, etc.). | Idaho Code § 11-603(2) | |
| Jewelry | Up to **\$1,000** total. | Idaho Code § 11-605(2) | |
| Motor Vehicle | Equity up to **\$3,000**. | Idaho Code § 11-605(3) | |
| Personal Injury Recoveries | Exempt to extent needed for support. | Idaho Code § 11-605(1)(c) | |
| Proceeds for Damaged Exempt Property | Exempt for 3 months after proceeds received. | Idaho Code § 11-606 | |
| Wrongful Death Recoveries | To extent needed for support. | Idaho Code § 11-604(1)(c) | |
| Aid to Blind, Aged, Disabled, AFDC | Fully exempt. | Idaho Code § 56-223 | |
| Federal, State, Local Public Assistance | Fully exempt. | Idaho Code § 11-603(4) | |
| General Assistance | Fully exempt. | Idaho Code § 56-223 | |
| Social Security | Fully exempt. | Idaho Code § 11-603(3) | |
| Unemployment Compensation | Fully exempt. | Idaho Code § 11-603(6) | |
| Veterans’ Benefits | Fully exempt. | Idaho Code § 11-603(3) | |
| Workers’ Compensation | Fully exempt. | Idaho Code § 72-802 | |
| Arms, Uniforms, Accoutrements (Peace Officer/Military) | Fully exempt if required to keep. | Idaho Code § 11-605(5) | |
| Implements, Tools of Trade | Up to **\$1,500** total. | Idaho Code § 11-605(3) | |
| Wages | Minimum 75% of earned but unpaid wages (including pension payments). Court may allow more if low income. | Idaho Code § 11-207 | |
| Wildcard | Aggregate interest in any tangible personal property up to \$800. | Idaho Code § 11-605(10) |
This list is provided for general informational purposes and may not reflect the most recent legal changes or local court interpretations. It does not constitute legal advice. Always consult a licensed Idaho bankruptcy attorney to verify applicability and updated amounts specific to your case.