30-2322 Homestead allowance.
30-2322. Homestead allowance.A surviving spouse of a decedent who was domiciled in thisstate is entitled to a homestead allowance of seven thousand five hundred dollars for a decedent who dies beforeJanuary 1, 2011, and twenty thousand dollars for a decedent who dies on or after January 1, 2011.If there is no surviving spouse, each minor child and each dependent childof the decedent is entitled to a homestead allowance amounting to the amount allowed for a surviving spouse dividedby the number of minor and dependent children of the decedent. The homesteadallowance is exempt from and has priority over all claims against the estateexcept for costs and expenses of administration. Homestead allowance is inaddition to any share passing to the surviving spouse or minor or dependentchild by the will of the decedent unless otherwise provided therein, by intestatesuccession or by way of elective share. SourceLaws 1974, LB 354, § 44, UPC § 2-401; Laws 1978, LB 650, § 4; Laws 1980, LB 981, § 1; Laws 2010, LB712, § 18.Operative Date: July 15, 2010