72-2-221. Elective share. (1) The surviving spouse of a decedent who dies domiciled in this state has a right of election, under the limitations and conditions stated in this part, to take an elective-share amount equal to the value of the elective-share percentage of the augmented estate, determined by the length of time the spouse and the decedent were married to each other, in accordance with the following schedule:
If the decedent and the | The elective-share |
spouse were married to | percentage is: |
each other: | |
Less than 1 year | supplemental amount only |
1 year but less than 2 years | 3% of the augmented estate |
2 years but less than 3 years | 6% of the augmented estate |
3 years but less than 4 years | 9% of the augmented estate |
4 years but less than 5 years | 12% of the augmented estate |
5 years but less than 6 years | 15% of the augmented estate |
6 years but less than 7 years | 18% of the augmented estate |
7 years but less than 8 years | 21% of the augmented estate |
8 years but less than 9 years | 24% of the augmented estate |
9 years but less than 10 years | 27% of the augmented estate |
10 years but less than 11 years | 30% of the augmented estate |
11 years but less than 12 years | 34% of the augmented estate |
12 years but less than 13 years | 38% of the augmented estate |
13 years but less than 14 years | 42% of the augmented estate |
14 years but less than 15 years | 46% of the augmented estate |
15 years or more | 50% of the augmented estate |
(2) If the sum of the amounts described in 72-2-222(2)(d), 72-2-227(1)(a) through (1)(c), and that part of the elective-share amount payable from the decedent's probate estate and nonprobate transfers to others under 72-2-227(2) and (3) is less than $50,000, the surviving spouse is entitled to a supplemental elective-share amount equal to $50,000, minus the sum of the amounts described in those sections. The supplemental elective-share amount is payable from the decedent's probate estate and from recipients of the decedent's nonprobate transfers to others in the order of priority set forth in 72-2-227(2) and (3).
(3) If the right of election is exercised by or on behalf of the surviving spouse, the surviving spouse's homestead allowance, exempt property, and family allowance, if any, are not charged against but are in addition to the elective-share and supplemental elective-share amounts.
(4) The right, if any, of the surviving spouse of a decedent who dies domiciled outside this state to take an elective share in property in this state is governed by the law of the decedent's domicile at death.