ID S1090

Establishes the Uniform Partition of Heirs Property Act as Chapter 16, Title 15, Idaho Code, applicable to partition actions filed on or after July 1, 2023.

Defines "heirs property" as real property held in tenancy in common where there is no binding partition agreement, at least one co-tenant acquired title from a relative, and 20% or more of interests are held by relatives or were acquired from relatives.

Requires courts to determine fair market value of heirs property through appraisal by a licensed appraiser, unless all co-tenants agree to a different valuation method.

Establishes a co-tenant buyout process allowing non-selling co-tenants to purchase interests of those requesting partition by sale within 45 days of court notice, with purchase price based on the property's determined fair market value.

Provides for partition alternatives including partition in kind (physical division) as the preferred method unless the court finds it would cause great prejudice, or partition by sale through open-market sale, sealed bids, or auction if partition in kind is not ordered.