The homestead allowance for a surviving spouse and/or minor or dependent child of the decedent is exempt from and has priority over all claims against the estate, including unsecured creditors of the estate and persons to whom the estate may be devised by a written will.

A surviving spouse of a decedent who was a resident of Montana is entitled to a homestead allowance of $22,500.

If there is no surviving spouse, each minor child and each dependent child of the decedent is entitled to a share of the homestead allowance amounting to $22,500 divided by the number of minor and dependent children of the decedent.