There is a $25,000 Homestead exemption.  A homestead consists of the residence occupied by the owner and any appurtenances on the land.  Within a municipality there can be no more than 5 acres of contiguous tracks or, if outside the municipality, no more than 200 acres of land.  To view this statute, click here.

This exemption extends to a spouse or dependent still residing in the homestead.  To see this statute, click here.

In cases of catastrophic injury or terminal illness the exemption is the full value of the homestead.  To view this statute, click here.