Extraterritorial Application of States’ Homestead Exemption within the Ninth Circuit When a debtor seeks relief under the bankruptcy code a bankruptcy estate is created. 1 Included in the estate are all of the debtor’s legal and equitable interests. 2 The debtor may exclude certain interests or property from the estate by taking advantage of state law or federal exemptions, whichever is applicable in the particular case. 3 Assuming that a debtor cannot or does not choose the federal exemptions, it must be determined what state’s exemption law applies. The state “in which the debtor’s domicile has been located for the 730 days immediately preceding the date of the filing of the petition or if the debtor’s domicile has not been located at a single State for such 730-day period, the place in which the debtor’s domicile was located for 180 days immediately preceding the 730-day period or for a longer portion of such 180-day period than in any other place” will apply. 4 Therefore, if a debtor is domiciled in a state for 730 days that state’s law will apply. If the debtor has not resided in the state for 730 days, then the debtor’s domicile will be determined by the location of the debtor for the 180 days immediately preceding the 730 days or for a longer portion of such 180-day period than anywhere else. This article will discuss whether a debtor attempting to use the domicile state’s homestead exemption may exempt real property located in another state. This article only discusses statutes and cases concerning the states within the Ninth Circuit Court of Appeals geographical jurisdiction. Some of the cases cited to contain multiple issues and holdings. Each 1 11 U.S.C.§541(a)(1). 2 Id. 3 11 U.S.C §522(b) and 11 U.S.C §(b)(2). 4 11 U.S.C. §522(b)(3)(A). 1