Insolvent Probate Estate Claim-Payment Priority by State
When an estate lacks enough assets to pay every allowed claim, in what statutory order are administration expenses and creditor claims paid?
Jurisdictions
46 of 51 verified so far
Statutes checked
Every entry, oldest check October 5, 2026
Columns
9 per state
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What this survey covers
A payment-priority statute tells a personal representative which classes of allowed expenses and claims are paid first when the estate is short of funds. The table compares the class order, preferred limits, and treatment of creditors within an underfunded class. It does not decide whether a claim is valid or timely.
Why the columns differ
Florida § 733.707 lists eight classes, from administration costs to “all other claims,” and says creditors in an underfunded class are paid “ratably in proportion to their respective claims.” Funeral expenses have an aggregate $6,000 preferred cap.
Texas Estates Code §§ 355.102–.103, .108 separates claims classification from the representative's order for paying funds already held. Its first payment category includes funeral and last-illness expenses, each with a $15,000 preferred cap; an insufficient nonsecured class is paid “pro rata, as directed by the court.”
Washington RCW 11.76.110 expressly subordinates its payment order to federal preemption and lien priorities. It puts administration expenses first, then funeral expenses, last sickness, recent wages, statutory exemptions and awards, and all other enforceable demands. New York SCPA § 1811 separately prefers docketed judgments and addresses dividends on secured claims in insolvent estates.
Scope boundaries
A class label does not answer whether a creditor has an enforceable claim or a valid lien. Other surveys address claim-presentation deadlines and family allowance amounts; the figures here are only caps that change payment priority.
State by state
Every column answered the same way for each jurisdiction. Open a state for the full page, with the statute text and the date it was checked.
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| State | Statutory payment order | Administration costs | Funeral and last illness | Family and homestead allowances | Taxes and public claims | Secured claims | Support and special debts | General claims | Underfunded class |
|---|---|---|---|---|---|---|---|---|---|
| Alabama verified 2026-10-05 | § 43-2-371 orders six debt classes from funeral expenses through other debts. |
Fees and charges of administration class 2, after funeral expenses (§ 43-2-371(2)). |
Funeral expenses class 1; expenses of last sickness class 3 (§ 43-2-371(1),(3)). |
Homestead allowance has priority over all claims (§ 43-8-110); exempt property also outranks claims but deficiency assets yield to homestead and family allowance (§ 43-8-111); family allowance outranks claims but follows homestead (§ 43-8-112). |
Taxes assessed on the estate before death class 4 (§ 43-2-371(4)). |
Unfiled lien claims may be paid by the representative to protect estate assets (§ 43-2-350(b)); § 43-2-371 is a debt-payment ladder, not a determination of lien validity. |
Employee debts for services rendered in the year of death class 5 (§ 43-2-371(5)). |
Other debts class 6 (§ 43-2-371(6)). |
Before six months from letters, no preferential payment among same-class debts; presently due debts do not outrank not-yet-due debts of that class (§ 43-2-372). |
| Alaska verified 2026-10-05 | Six ordered claim classes, with allowances protected separately (§§ 13.16.470, 13.16.480, 13.12.402–.404). |
Costs and expenses of administration are class 1 (§ 13.16.470(a)(1)). |
Reasonable funeral costs class 2; reasonable necessary last-illness medical/hospital costs class 4 (§ 13.16.470(a)(2),(4)). |
Homestead allowance outranks claims; family allowance follows homestead; exempt-property deficiency yields to homestead/family (§§ 13.12.402–.404). |
Federally preferred debts/taxes class 3; Alaska-law preferred debts/taxes class 5 (§ 13.16.470(a)(3),(5)). |
Surrender security for full allowed claim; otherwise deduct its fair or determined value (§ 13.16.490). |
Past-due child support shares class 3, except payments required under AS 25.27.120–.130 (§ 13.16.470(a)(3)). |
All other claims are class 6 (§ 13.16.470(a)(6)). |
No same-class preference, including due over not-yet-due claims (§ 13.16.470(b)). |
| Arizona verified 2026-10-05 | Six claim classes in § 14-3805(A); separate protected allowance/property rights in §§ 14-2402–2404. |
First claim class; also excepted from protected allowance/property priority (§§ 14-3805(A)(1), 14-2402(B), 14-2403(D), 14-2404(B)). |
Reasonable funeral expenses second; reasonable necessary last-illness medical, hospital and attendant expenses fourth (§ 14-3805(A)(2),(4)). |
Homestead allowance ahead of claims except administration; family allowance behind homestead, ahead of claims except administration; exempt-property rights similarly preferred (§§ 14-2402(B), 14-2403(D), 14-2404(B)). |
Federal-law preferred debts/taxes third; Arizona-law preferred debts/taxes fifth (§ 14-3805(A)(3),(5)). |
Surrender security for allowed amount; otherwise subtract security value under § 14-3809. |
No distinct support or wage class in the complete six-class list; other claims fall in class six (§ 14-3805(A)(6)). |
All other claims sixth (§ 14-3805(A)(6)). |
No preference within a class or for a claim already due (§ 14-3805(B)). |
| California verified 2026-10-05 | Seven debt classes; prior classes paid in full first, subject to federal/state statutory preferences (§ 11420(a)–(b)). |
Class 1; only property-related administration costs outrank liens on that property (§ 11420(a)(1)). |
Class 3 funeral expenses; class 4 last-illness expenses; § 11421 allows payment when funds suffice (§§ 11420(a)(3)–(4), 11421). |
Class 5; payable when funds suffice, subject to § 11420 priority (§§ 11420(a)(5), 11421(c)). |
United States or California debts with statutory preference receive that preference; § 11420 does not itself assign one class to all taxes. |
Class 2 to collateral proceeds in lien order; unpaid deficiency becomes general debt (§ 11420(a)(2)). |
Class 6 wage claims; § 11420 lists no separate support-debt class. |
Class 7 includes unsecured judgments and debts outside prior classes (§ 11420(a)(7)). |
Within an underfunded class, each debt receives a proportionate share, unless another statute provides otherwise (§ 11420(b)). |
| Colorado verified 2026-10-05 | § 15-12-805(1) sets ten ordered classes for allowed claims; its first class is fiduciary or trust property held by the decedent, subject to specified expenses and court determination. |
First class permits reasonable costs of administering and investigating fiduciary property from that property, as court-determined; other administration costs class 2 (§ 15-12-805(1)(a),(b)). |
Reasonable funeral and final-disposition expenses class 3; necessary medical/hospital last-illness expenses, including attendants, class 5 (§ 15-12-805(1)(c),(e)). |
§§ 15-11-403 and 15-11-404 put exempt property and family allowance ahead of all claims except administration and reasonable funeral/final disposition; exempt property abates as needed to pay family allowance. |
Federal-law-preference debts and taxes class 4; other Colorado-law-preference debts and taxes class 6; named medical-assistance and excess-public-assistance recoveries classes 7 and 8 (§ 15-12-805(1)(d),(f),(f.5),(f.7)). |
§ 15-12-809 allows full allowed-claim payment on surrender of security; otherwise the creditor's estate payment is reduced by fair value or determined value of the security. |
Court-ordered or recorded-agreement unpaid child support at death and court-determined future child support class 9 (§ 15-12-805(1)(g)). |
All other claims class 10 (§ 15-12-805(1)(h)). |
No payment preference within one class; currently payable claims do not outrank claims not yet due (§ 15-12-805(2)). |
| Delaware verified 2026-10-05 | Administration paid first; twelve ordered claim classes follow (§ 2105(a)). |
All administration expenses, fees, and commissions precede claims (§ 2105(a)). |
Funeral expenses class 2; reasonable last-sickness medicine, care, nursing, and necessaries class 4 (§ 2105(a)(2),(4)). |
Surviving spouse’s statutory allowance is claim class 1 (§§ 2105(a)(1), 2308(a)). |
Delaware-imposed taxes are class 6 (§ 2105(a)(6)). |
Mortgages and other recorded money obligations class 9; mortgage foreclosure survives the bond-claim bar (§§ 2105(a)(9), 2102(e)). |
Child support arrears/retroactive support class 3; qualifying household/farm wages class 5; rent class 7; judgments class 8 (§ 2105(a)). |
Sealed obligations class 10; written money/goods contracts class 11; other demands class 12 (§ 2105(a)(10)–(12)). |
No same-class preference, including currently due over not-yet-due claims (§ 2105(b)). |
| District of Columbia verified 2026-10-05 | Nine ordered classes; homestead and family allowance share class 4 (§ 20-906(a)). |
Court/publication/bond costs class 1; fiduciary and attorney fees up to $1,000 class 3 (§ 20-906(a)(1),(3)). |
Funeral class 2, preferred up to $1,500; court may allow excess up to $5,000; last illness class 6 (§§ 20-906(a)(2),(6), 20-907). |
Homestead and family allowance share class 4; exempt property class 5 (§§ 20-906(a)(4)–(5), 19-101.02–.04). |
No tax-specific class in the nine-class list; taxes must fit a stated class or the residual class (§ 20-906(a)). |
Surrender security for full allowed claim; otherwise deduct realized or valued security; security enforcement preserved (§§ 20-912, 20-914). |
Attachable rent arrears class 7; D.C. court judgments/decrees class 8; no support-specific class listed (§ 20-906(a)). |
All other just claims are class 9 (§ 20-906(a)(9)). |
No same-class preference, including due over not-yet-due claims (§ 20-906(b)). |
| Florida verified 2026-10-05 | Eight classes paid in stated order; earlier class before an underfunded later class (§ 733.707(1)–(2)). |
Class 1: costs, administration expenses, representative compensation and specified attorney fees (§ 733.707(1)(a)). |
Class 2 funeral/interment/marker, aggregate $6,000 cap; class 4 necessary medical/hospital expenses of last 60 days; excess class 8 (§ 733.707(1)(b),(d),(h)). |
Class 5 family allowance (§ 733.707(1)(e)). |
Class 3: federal-preference debts/taxes, specified statutory claims, state unpaid court costs, fees or fines (§ 733.707(1)(c)). |
Mortgages, security interests and liens on specific property remain enforceable despite estate execution limits (§ 733.706). |
Class 6 court-ordered child-support arrears; class 7 qualifying postdeath business-continuation debts limited to business assets (§ 733.707(1)(f)–(g)). |
Class 8 other claims, lifetime judgments/decrees and excess over class 2 or 4 limits (§ 733.707(1)(h)). |
After earlier classes, insufficient assets in the next class are paid ratably by claim amount (§ 733.707(2)). |
| Hawaii verified 2026-10-05 | Seven claim classes; provide for allowances before paying allowed claims (§§ 560:3-805, 560:3-807). |
Class 1 costs and expenses of administration (§ 560:3-805(a)(1)). |
Reasonable funeral class 2; necessary last-illness care class 4; specified DHS claims included (§ 560:3-805(a)(2),(4)). |
Homestead outranks claims; family allowance follows homestead but outranks claims; exempt property also preferred (§§ 560:2-402–404). |
Federal preferences class 3; Hawaii preferences class 5; named DHS recovery claims in classes 2, 4, or 6 (§ 560:3-805(a)). |
Surrender security for full allowed amount; otherwise deduct collateral value (§ 560:3-809). |
Other § 346-37 DHS estate claims form class 6 (§ 560:3-805(a)(6)). |
All remaining claims are class 7 (§ 560:3-805(a)(7)). |
No preference within a class, including due over not-yet-due claims (§ 560:3-805(b)). |
| Idaho verified 2026-10-05 | Six ordered classes; provide for allowances before paying allowed claims (§§ 15-3-805, 15-3-807). |
Class 1; reasonable administration costs also precede homestead and exempt property (§§ 15-3-805(a)(1), 15-2-405). |
Reasonable funeral class 2; necessary last-illness care class 4 (§ 15-3-805(a)(2),(4)). |
Homestead and exempt-property rights precede claims but follow reasonable administration costs (§§ 15-2-402–403, 15-2-405). |
Federal-preference debts/taxes class 3; Idaho-preference debts/taxes class 5 (§ 15-3-805(a)(3),(5)). |
Surrender security for full allowed amount; otherwise deduct its value (§ 15-3-809). |
No named wage or support-claim class in the six-class statute (§ 15-3-805(a)). |
All other claims are class 6 (§ 15-3-805(a)(6)). |
No preference within one class, including due over not-yet-due claims (§ 15-3-805(b)). |
| Illinois verified 2026-10-05 | Seven classes under 5/18-10; representative pays by class, subject to 5/19-6 business-assets exception (5/18-13). |
First class with funeral/burial, statutory custodial claims and specified guardianship costs (5/18-10). |
Funeral/burial first; necessary medical, hospital and nursing-home care in year before death fourth (5/18-10). |
Surviving spouse's or child's award second class (5/18-10). |
Federal debts third; Illinois and specified local-government debts sixth (5/18-10). |
5/18-10 classifies estate claims; its seven classes do not specify allocation of collateral proceeds. |
Fourth class: employee pay up to $800 each for work within four months before death; fifth untraceable trust funds; business assets have separate priority (5/18-10; 5/19-6(a)). |
Seventh class all other claims (5/18-10). |
Insufficient estate pays claims within a class pro rata (5/18-13). |
| Indiana verified 2026-10-05 | Seven classes in Ind. Code § 29-1-14-9(a), paid in statutory order when assets are insufficient. |
First, excluding funeral, tombstone, and body-disposition expenses (§ 29-1-14-9(a)(1)). |
Reasonable funeral, tombstone, and body-disposition expenses second; necessary last-sickness medical expenses fifth; public-assistance funeral priority has a cross-referenced limit (§ 29-1-14-9(a)(2), (5)). |
Allowances under IC 29-1-4-1 third (§ 29-1-14-9(a)(3)). |
Federal-law preferred debts/taxes fourth; state-law preferred debts/taxes sixth, with a due-and-payable qualification for property taxes (§ 29-1-14-9(a)(4), (6)). |
Secured dividends use collateral-value credit under IC 30-2-7; lien enforcement remains available (§§ 29-1-14-6, 29-1-14-15; IC 30-2-7-4). |
No separate support or wage class in the seven-class list; public-assistance recovery affects the funeral-priority limit (§ 29-1-14-9(a)(2)–(7)). |
All other allowed claims seventh (§ 29-1-14-9(a)(7)). |
No preference within a class or for an already-due claim; claims are paid in full or pro rata in administration (§§ 29-1-14-9(b), 29-1-14-15). |
| Iowa verified 2026-10-05 | Ten classes when assets are or appear insufficient (§ 633.425); payment follows that order (§ 633.426). |
Class 1 court costs; class 2 other administration costs, including qualifying spouse support award (§§ 633.425(1)–(2), 633.374(2)). |
Class 3 reasonable funeral/burial; class 5 reasonable necessary last-illness medical/hospital care and attendant pay (§ 633.425(3),(5)). |
Court-ordered spouse/dependent support allowance is part of administration costs; separate child award uses same terms (§§ 633.374(2), 633.376(1)). |
Class 4 federally preferred debts/taxes; class 6 Iowa-preferred taxes; class 7 § 249A.53(2) medical-assistance debt (§ 633.425(4),(6)–(7)). |
Surrender security for full allowed-claim basis; otherwise deduct realized proceeds or agreed/court-directed collateral value (§ 633.423). |
Class 8 last-90-day employee labor; class 9 accrued support payments and specified family-case awards/judgments (§ 633.425(8)–(9)). |
Class 10 all other allowed claims (§ 633.425(10)). |
Pro rata within underfunded class; no preference for due over not-yet-due claims (§ 633.426). |
| Kansas verified 2026-10-05 | Four classes when assets cannot pay allowed demands; payment follows classification (§§ 59-1301, 59-1302). |
Class 2 appropriate, necessary administration costs and expenses (§ 59-1301). |
Class 1 reasonably necessary funeral expense; excess moves to class 4. Class 2 appropriate last sickness, including servants' wages (§ 59-1301). |
Separate spouse/minor-child allowance property is shielded from estate demands except existing liens (§ 59-403). |
Medical-assistance claim follows funeral in class 1; federal and Kansas legal preferences honored in class 4 (§ 59-1301). |
Class 3 judgments and liens by priority; secured demand allowance depends on surrender or exhaustion of security (§§ 59-1301, 59-1303). |
Class 2 last-sickness servants' wages; class 3 lifetime judgments (§ 59-1301). |
Class 4 other duly proved demands, including excess funeral costs and court-approved marker expense (§ 59-1301). |
No same-class preference, even for due demands, except funeral before medical assistance within class 1 (§ 59-1301). |
| Kentucky verified 2026-10-05 | Four successive claim classes, with exemptions and allowances provided for separately (§§ 396.075, 396.095). |
Costs and expenses of administration are first (§ 396.095(1)(a)). |
Funeral expenses are second; last illness is not separately named in the four classes (§ 396.095(1)). |
Provide for lawful exemptions and allowances before claims; surviving-family personalty exemption is set apart on application (§§ 396.075(1), 391.030). |
Debts and taxes with federal or Kentucky-law preference are third (§ 396.095(1)(c)). |
Surrender security for full allowed amount; otherwise subtract security value; encumbrances may be addressed separately (§§ 396.105, 396.155). |
No support-specific class in the four-class ladder; applicable other-law preferences fall in class three (§ 396.095(1)). |
All other claims are fourth (§ 396.095(1)(d)). |
No same-class preference, including matured over unmatured claims; multi-jurisdiction estates have a separate equal-proportion rule (§§ 396.095(2), 396.175(2)). |
| Louisiana verified 2026-10-05 | Succession charges before the decedent’s debts, subject to privilege exceptions (Civ. Code art. 3276); rank privileges in the payment tableau (C.C.P. art. 3303(B)). |
Law charges and succession-settlement lawyer fees precede predeath debts (Civ. Code art. 3276); law charges rank second among general movable privileges (art. 3254). |
Funeral first; last-illness expenses third among general movable privileges when unencumbered movables suffice (art. 3254); both are named general privileges (art. 3252). |
Necessitous surviving spouse or minor children may claim a $1,000 property-level payment, ahead of other debts with named property-security exceptions (art. 3252). |
The general privilege list names no tax class (arts. 3252, 3254); any particular statutory tax preference must be applied separately (art. 3134). |
Special privileges on immovables take their collateral proceeds ahead of general privileges, except necessary sale-related charges (art. 3267); mortgages enter the payment tableau (C.C.P. art. 3303(B)). |
Servants’ wages rank fourth, provisions fifth, and clerks’ and similar salaries sixth among general movable privileges when art. 3254 applies. |
The decedent’s other debts follow postdeath succession charges (art. 3276); without a statutory preference, creditors share sale proceeds ratably (art. 3134). |
General privileges follow their stated rank, with loss borne by inferior rank (art. 3270); creditors without preference share sale proceeds ratably (art. 3134). |
| Maine verified 2026-10-05 | Ten successive categories from administration through other claims (§ 3-805(1)). |
First category, costs and expenses of administration (§ 3-805(1)(A)). |
Reasonable funeral second; last illness follows allowances and federal preferences (§ 3-805(1)(B),(D)). |
Homestead, family, then exempt property are three classes after funeral (§ 3-805(1)(B-1)–(B-3)). |
Federal preferences follow allowances; Medicaid recovery/last illness next; state preferences after (§ 3-805(1)(C)–(E)). |
Surrender security for full allowed amount; otherwise deduct its value (§ 3-809). |
No separate wage or support class; specified Medicaid recovery shares last-illness category (§ 3-805(1)(D)). |
All remaining claims are the final category (§ 3-805(1)(F)). |
No preference among claims in one class or for currently due claims (§ 3-805(2)). |
| Maryland verified 2026-10-05 | § 8-105(a) orders twelve classes when applicable assets cannot pay all claims; § 8-108(a) directs payment of allowed claims in that order after six months from death, subject to a court extension. |
Register fees class 1; administration costs and expenses class 2; personal-representative and legal compensation and licensed broker commissions class 4 (§ 8-105(a)(1),(2),(4)). |
Funeral expenses class 3, with court allowance capped at $15,000 for an insolvent estate (§§ 8-105(a)(3), 8-106(c)); reasonable medical, hospital, and nursing expenses of last illness class 8 (§ 8-105(a)(8)). |
Family allowance class 5 (§ 8-105(a)(5)). |
Taxes due by decedent class 7; Public Assistance to Adults Program recovery class 11 (§ 8-105(a)(7),(11)). |
Under § 8-111, surrender security for payment on the full allowed claim; otherwise deduct proceeds from exhausted security or its agreed or court-determined value from the allowed amount. |
Unpaid child support class 6; up to three months' rent arrears class 9; wages, salary, or commissions for services in three months before death class 10 (§ 8-105(a)(6),(9),(10)). |
All other claims class 12 (§ 8-105(a)(12)). |
No claim receives preference over another in the same class; a presently due claim has no preference over one not yet due (§ 8-105(b)). |
| Massachusetts verified 2026-10-05 | Seven classes, paid in order when assets are insufficient (Mass. Gen. Laws ch. 190B, § 3-805(a)). |
Costs and expenses of administration first (§ 3-805(a)(1)). |
Reasonable funeral expenses second; reasonable and necessary last-illness expenses fourth (§ 3-805(a)(2), (4)). |
Allowance and exempt property precede unsecured claims; deficiency assets yield to the allowance (§§ 2-403(a), 2-404(a)). |
Federal-law preferred debts and taxes third; state-law preferences fifth; medical-assistance division debts sixth (§ 3-805(a)(3), (5), (6)). |
Surrender security for the allowed amount; otherwise subtract its value under § 3-809. |
Medical-assistance division debts sixth; no separate support or wage class in the seven-class list (§ 3-805(a)(6)–(7)). |
All other claims seventh (§ 3-805(a)(7)). |
No preference within a class, including for a claim already due (§ 3-805(b)). |
| Michigan verified 2026-10-05 | Nine ordered categories when applicable estate property is insufficient (§ 700.3805(1)). |
First: costs and expenses of administration (§ 700.3805(1)(a)). |
Second: reasonable funeral/burial; seventh: reasonable necessary last-illness medical, hospital and attendant expenses (§ 700.3805(1)(b),(g)). |
Homestead allowance third, family allowance fourth, exempt property fifth (§ 700.3805(1)(c)–(e)). |
Federal-priority debts/taxes sixth, including specified medical-assistance recovery; Michigan-law priority eighth (§ 700.3805(1)(f),(h)). |
Surrender security for allowed amount; otherwise estate pays allowed claim less security value under § 700.3809. |
Last-illness attendant compensation seventh; no separate support category in the complete § 700.3805(1) list. |
All other claims ninth (§ 700.3805(1)(i)). |
No preference within a class or because one claim is already due (§ 700.3805(2)). |
| Minnesota verified 2026-10-05 | § 524.3-805(a) orders seven classes if applicable assets cannot cover all claims. |
Costs and expenses of administration class 1 (§ 524.3-805(a)(1)). |
Reasonable funeral class 2; necessary last-illness medical, hospital, nursing-home and related public-care claims class 4; care in year before death class 5 (§ 524.3-805(a)(2),(4),(5)). |
Family allowance has priority over all claims (§ 524.2-404(d)); exempt property likewise has priority, but deficiency assets yield to family allowance and adult children have listed claim-priority exceptions (§ 524.2-403(d),(f)). |
Federal-law-preference debts and taxes class 3; state-law-preference debts and state taxes class 6. Public-care recoveries appear in class 4 with a narrow internal ordering (§ 524.3-805(a),(b)). |
Full allowed-claim payment if security is surrendered; otherwise subtract fair value of exhausted security or determined value of unexhausted security (§ 524.3-809). |
The class list names no separate support or wage class; it specifically includes alternative-care and other medical-assistance recoveries in last-illness class 4 (§ 524.3-805(a)). |
All other claims class 7 (§ 524.3-805(a)(7)). |
No general preference within a class or for claims already due; § 524.3-805(b) gives alternative-care recoveries priority over state-hospital and other medical-assistance claims, then state-hospital care over other medical-assistance recoveries, in the specified last-illness-only case. |
| Mississippi verified 2026-10-05 | Last sickness, funeral, and administration first; remaining assets proportionally to established creditors (§§ 91-7-261, 91-7-271). |
Administration expenses, including commissions, paid first with last-sickness and funeral expenses (§ 91-7-261). |
Last-sickness and funeral expenses paid first with administration; no stated dollar cap (§ 91-7-261). |
Separate set-aside for supported spouse and children; not a creditor class in insolvent-estate command (§§ 91-7-135, 91-7-261). |
No separate state-tax class in insolvent-estate distribution command; preference claims deducted before pro rata shares (§§ 91-7-261, 91-7-271). |
Recorded-lien creditors exempt from § 91-7-91's special real-property notice condition; § 91-7-261 does not classify liens as a creditor class (§§ 91-7-91, 91-7-261). |
No separate wage, support, or judgment class in insolvent-estate distribution command (§ 91-7-261). |
Duly filed and established creditors share remaining assets in proportion to sums owed (§ 91-7-261). |
Court adjudges pro rata shares; debts not due are discounted for legal interest to maturity (§ 91-7-271). |
| Missouri verified 2026-10-05 | Ten classes in § 473.397; pay earlier classes first or reserve enough for them (§ 473.430). |
Class 1 costs; class 2 expenses of administration (§ 473.397(1)–(2)). |
Class 4 funeral expenses; class 7 last sickness, medicines, medical attendance and reasonable tombstone (§ 473.397(4),(7)). |
Class 3 exempt property, family and homestead allowances; within class: that listed order (§§ 473.397(3), 473.430). |
Class 5 U.S. debts/taxes; class 6 medical assistance owed to Missouri; class 8 other Missouri, county and political-subdivision debts/taxes (§§ 473.397(5)–(6),(8), 473.398(2)). |
For specified predeath judgment/attachment/execution liens, insolvent-estate sale proceeds pay lien subject to § 473.440's classes 1–7 precedence; equal-rank liens share proportionately (§ 473.440). |
Class 7 servants' wages; class 9 lifetime judgments and judgments on lifetime attachments (§ 473.397(7),(9)). |
Class 10 all other claims not barred by § 473.360 (§ 473.397(10)). |
Underfunded class: payment in proportion to claim amounts; class-3 allowances have internal order (§ 473.430). |
| Montana verified 2026-10-05 | Seven ordered claim classes, with allowances separately protected (§§ 72-3-807, 72-3-808). |
Class 1 costs and expenses of administration (§ 72-3-807(1)(a)). |
Reasonable funeral and necessary last illness share class 2 (§ 72-3-807(1)(b)). |
Homestead and family allowances outrank claims; exempt-property deficiency yields to earlier allowances (§§ 72-2-412–414). |
Federal and Montana estate taxes class 3; legally preferred debts class 5; other federal/state taxes class 6 (§ 72-3-807(1)(c),(e),(f)). |
Surrender security for full allowed claim; otherwise deduct its value; representative may address encumbrance (§§ 72-3-811–812). |
Current and past-due child support under a support order is class 4 (§ 72-3-807(1)(d)). |
All other claims are class 7 (§ 72-3-807(1)(g)). |
No same-class preference, including due over not-yet-due claims (§ 72-3-807(2)). |
| Nebraska verified 2026-10-05 | Six claim classes; provide for allowances before paying allowed claims (§§ 30-2487, 30-2489). |
Class 1; includes asset protection, sale, and estate-business expenses (§ 30-2487(a)(1),(c)). |
Reasonable funeral class 2; necessary last-illness care class 4 (§ 30-2487(a)(2),(4)). |
Homestead and family allowances outrank claims except administration; exempt-property right also yields to specified DHHS claims (§§ 30-2322–2324). |
Federal preferences class 3; other Nebraska preferences class 5; specified DHHS claims class 4 (§ 30-2487(a)(3)–(5)). |
Surrender collateral for full allowed amount; otherwise deduct its value (§ 30-2491). |
Specified DHHS § 68-919 claims join last-illness class; family support is a separate allowance (§§ 30-2487(a)(4), 30-2324). |
All remaining claims are class 6 (§ 30-2487(a)(6)). |
No preference within one class, even for a currently due claim (§ 30-2487(b)). |
| Nevada verified 2026-10-05 | Nine ordered classes, from administration expenses to all other demands (NRS 147.195). |
Class 1 expenses of administration (NRS 147.195(1)). |
Class 2 funeral expenses; class 3 last-illness expenses (NRS 147.195(2)–(3)). |
Class 4 family allowance (NRS 147.195(4)). |
Class 5 federal-law preferences; class 6 Medicaid-benefit money owed to Nevada Health Authority (NRS 147.195(5)–(6)). |
Class 8 mortgages by date, preferred only from mortgaged-property proceeds; unpaid balance joins other demands (NRS 147.195(8)). |
Class 7 up to $600 per employee for work in final 3 months; class 8 lifetime judgments by date (NRS 147.195(7)–(8)). |
Class 9 all other demands, including a mortgage balance unpaid from collateral proceeds (NRS 147.195(8)–(9)). |
Express claim-amount allocation for insufficient class-7 wage funds; no other class formula stated in this section (NRS 147.195(7)). |
| New Hampshire verified 2026-10-05 | Statutory expense/debt classes precede legacies; insolvent estate seeks distribution order (§§ 554:19, 554:19-b). |
First; includes costs of assigning homestead and certain property/guardian work (§§ 554:19(I)(a), 554:20). |
Necessary funeral, burial, and cremation second; no distinct last-illness class (§ 554:19(I)(b)–(e)). |
No separate family-allowance class in the statutory payment list (§ 554:19(I)). |
Federal preferences third; specified DHHS assistance, RSA 126-A:34 debts, and RSA 166:19 charges fourth (§ 554:19(I)(c)–(d)). |
No separate secured-claim class stated in the payment list; lien rights require separate analysis (§ 554:19(I)). |
No separate support or wage class; named public-assistance recovery is fourth (§ 554:19(I)(d)–(e)). |
Other just debts follow specified public claims; legacies/distribution follow debts (§ 554:19(I)(e)–(f)). |
No claim preferred over another in its class; court approves insolvent distribution (§§ 554:19(II), 554:19-b(V)–(VIII)). |
| New Mexico verified 2026-10-05 | Six ordered claim classes; allowances are provided for before claim payment (§§ 45-3-805, 45-3-807). |
Class 1 administration costs and compensation (§ 45-3-805(A)(1)). |
Class 2 reasonable funeral; class 4 reasonable last illness (§ 45-3-805(A)(2),(4)). |
Family and personal-property allowances outrank claims (§§ 45-2-402, 45-2-403, 45-3-807(A)). |
Class 3 federally preferred debts/taxes; class 5 other New Mexico preferences (§ 45-3-805(A)(3),(5)). |
Surrender security for full allowed amount; otherwise deduct its fair value (§ 45-3-809). |
No separate wage, support, or judgment class in six-class order (§ 45-3-805). |
Class 6 all other claims (§ 45-3-805(A)(6)). |
No within-class preference, including due over not-yet-due claims (§ 45-3-805(B)). |
| New York verified 2026-10-05 | Administration expenses, then reasonable funeral expenses, then § 1811(2) debt order (§ 1811(1)–(2)). |
Funeral preference is expressly subject to administration expenses (§ 1811(1)). |
Reasonable funeral expenses ahead of debts, after administration; last-illness bills are not a named preferred class (§ 1811(1)–(2)). |
§ 1811's funeral-and-debt order does not assign a family-allowance debt class. |
First preferred debts: federal/New York-law preference; next, taxes assessed on decedent's property before death (§ 1811(2)(a)–(b)). |
In insolvent estate, dividend uses unsecured face amount less court-dated security value; full-face dividend if collateral surrendered (§ 1811(4)). |
Docketed judgments/decrees rank next by their respective priorities; other specified obligations follow (§ 1811(2)(c)–(d)). |
Recognizances, bonds, sealed instruments, notes, bills, unliquidated demands and accounts are last listed debt group (§ 1811(2)(d)). |
No preference within debt class except judgment/decree priorities; due date or suing fiduciary does not confer preference (§ 1811(3)). |
| North Carolina verified 2026-10-05 | Administration first, then nine classes in § 28A-19-6(a); no payment outside class preference (§ 28A-19-13). |
Paid before the nine claim classes; insolvent-estate representative commissions limited by § 28A-19-6(b). |
Class 2 funeral expenses preferred to $3,500; class 3 burial place/gravestone to $1,500; class 7 last-illness care up to 12 months (§ 28A-19-6(a)). |
Spouse and child allowances exempt from estate claims; spouse precedes child, subject to petition-order waiver (§§ 30-15(d)–(e), 30-17(d)). |
Federal-preference claims class 4; North Carolina/subdivision-preference claims class 5; DHHS recovery class 6 (§ 28A-19-6(a)). |
Specific liens class 1 to property value; in-force docketed North Carolina judgment liens class 6 (§ 28A-19-6(a)). |
Class 6 includes qualified judgment liens and DHHS recovery; class 7 recent wages and medical claims; equitable-distribution claim class 8 (§ 28A-19-6(a)). |
All other claims class 9; funeral/burial caps limit payment preference, not reasonable expense incurred (§ 28A-19-6(a)). |
No claim may be paid out of class or above its pro rata share within class (§ 28A-19-13). |
| North Dakota verified 2026-10-05 | Seven ordered claim classes, with allowances provided for separately (§§ 30.1-19-05, 30.1-19-07). |
Costs and expenses of administration are class 1 (§ 30.1-19-05(1)(a)). |
Reasonable funeral expenses class 2; reasonable necessary last-illness medical/hospital costs class 4 (§ 30.1-19-05(1)(b),(d)). |
Exempt property and family allowance outrank claims; deficiency assets yield to earlier homestead/family allowance (§§ 30.1-07-01–02). |
Federally preferred debts/taxes class 3; other North Dakota-law preferred debts/taxes class 6 (§ 30.1-19-05(1)(c),(f)). |
Surrender security for full allowed amount; otherwise subtract its value (§ 30.1-19-09). |
Child support due and unpaid before death is class 5 (§ 30.1-19-05(1)(e)). |
All other claims are class 7 (§ 30.1-19-05(1)(g)). |
No same-class preference, including due over not-yet-due claims (§ 30.1-19-05(2)). |
| Ohio verified 2026-10-05 | Ten ordered classes; no later-class payment until earlier classes are paid or provided for (§ 2117.25(A),(E)). |
First: costs and expenses of administration (§ 2117.25(A)(1)). |
Class 2: up to $4,000 director-bill funeral costs, court-approved other funeral costs, and up to $3,000 burial/cemetery; class 5 last sickness; class 6 up to $2,000 more director-bill costs; class 7 last continuous long-term-care stay (§ 2117.25(A)(2),(5)–(7)). |
Third: surviving spouse/minor-child support allowance (§ 2117.25(A)(3)). |
Fourth: federally preferred debts; eighth: personal property taxes, Medicaid estate recovery, and state/subdivision obligations (§ 2117.25(A)(4),(8)). |
The ten-class list does not assign liens or collateral proceeds a separate class (§ 2117.25(A)). |
Ninth: manual labor in last 12 months, up to $300 per person; support allowance is third (§ 2117.25(A)(3),(9)). |
Tenth: other presented and finally allowed debts, including director-bill amounts above the $6,000 preferred total and labor above $300 (§ 2117.25(A)(10),(B)). |
Creditors of an underfunded class are paid ratably (§ 2117.25(E)). |
| Oklahoma verified 2026-10-05 | Nine categories run from funeral expenses to specified federal-tax extension interest (§ 58-591); earlier classes must be paid in full first (§ 58-593). |
Representative may retain necessary administration expenses from funds held; § 58-591(9) separately calls specified tax-extension interest a cost of administration (§§ 58-591, 58-594). |
Funeral expenses first; last-sickness expenses second; both payable when funds suffice (§§ 58-591(1)-(2), 58-594). |
Court-allowed family support funds third; payable when funds suffice (§§ 58-591(3), 58-594). |
U.S., state, county, and city taxes fourth; debts preferred by U.S. or state law fifth (§ 58-591(4)-(5)). |
Lifetime judgment liens and mortgages rank sixth by date; mortgage preference reaches only collateral proceeds, with unpaid balance classed among other demands (§§ 58-591(6), 58-592). |
Court-allowed family support third; lifetime judgment liens sixth; timely presented or proved demands seventh (§ 58-591(3),(6)-(7)). |
Other demands eighth, except specified federal estate or transfer tax extension interest ninth (§ 58-591(8)-(9)). |
Proportional dividend for each creditor in an underfunded class; earlier classes paid in full first (§ 58-593). |
| Pennsylvania verified 2026-10-05 | § 3392 applies when applicable estate assets cannot pay all proper charges; numbered classes, subject to U.S. claim preference. |
Class 1 costs of administration (§ 3392(1)). |
Class 3 funeral/burial and specified medicines, care and employee services within six months before death; gravemarker class 4 (§ 3392(3)–(4)). |
Class 2 family exemption (§ 3392(2)). |
U.S. claims retain federal-law preference; Commonwealth and political-subdivision claims class 5.1 (§ 3392). |
§ 3392 orders proper claims against applicable assets but gives no separate collateral-proceeds class. |
Class 5 six months' predeath residence rent; class 3 specified employee services (§ 3392(3),(5)). |
Class 6 all other claims (§ 3392(6)). |
No priority as between claims of the same class (§ 3392). |
| Rhode Island verified 2026-10-05 | Nine debt classes after administration charges and widow/family setoff; prior class paid in full first (§ 33-12-11). |
Administration charges deducted before the debt ladder; specified division and guardianship costs included (§§ 33-12-11, 33-12-3). |
Necessary funeral charges first debt class; necessary last-sickness expenses second (§ 33-12-11(a)(1)–(2)). |
Property set off and allowed to widow and family precedes debt ladder (§§ 33-12-11(a), 33-12-1). |
U.S. debts third; state debts and state/town taxes fourth; state lottery proceeds seventh (§ 33-12-11(a)(3)–(4),(7)). |
Court values security; creditor elects surrender within 15 days or receives dividend only on claim above value (§ 33-11-32). |
Past/future child support fifth; recent labor wages up to $1,000 per person sixth; lottery proceeds seventh (§ 33-12-11(a)(5)–(7)). |
Other debts filed within six months of first notice eighth; all other debts ninth (§ 33-12-11(a)(8)–(9)). |
Creditors of an underfunded class are paid ratably on their claims (§ 33-12-11(b)). |
| South Carolina verified 2026-10-05 | § 62-3-805(a) gives five ordered classes when applicable assets cannot pay all claims; § 62-3-807(a) directs payment of allowed claims in priority order after provision for exempt property and other listed obligations. |
Costs and expenses of administration, including attorney's fees, share class 1 with reasonable funeral expenses (§ 62-3-805(a)(1)). |
Reasonable funeral class 1; reasonable necessary medical, hospital, and personal-care expenses of last illness, including attendants before death, class 3 (§ 62-3-805(a)(1),(3)). |
Exempt property under § 62-2-401, with 2025 $45,000 value ceiling, precedes all claims except class 1; § 62-3-807(a) requires provision for it before payment. |
Federal-law-preference debts and taxes class 2; state-law-preference debts and taxes, ordered by their own priority and including named medical-assistance recovery, class 4 (§ 62-3-805(a)(2),(4)). |
§ 62-3-809 permits full allowed-claim payment on surrender of security; otherwise deduct agreed/court-determined fair market value after exhaustion or determined value without exhaustion. |
The five classes specify no separate support or wage position; the special same-priority loan rule in § 62-3-805(c) gives a lender funding a specific estate claim the funded claim's priority to that extent. |
All other claims class 5 (§ 62-3-805(a)(5)). |
No same-class preference, except state-law-preference claims in class 4 retain their own statutory order; a due claim does not outrank one not yet due (§ 62-3-805(b)). |
| South Dakota verified 2026-10-05 | Five ordered claim classes, with allowances protected separately (§§ 29A-3-805, 29A-2-402–403). |
Costs and expenses of administration are class 1 (§ 29A-3-805(a)(1)). |
Reasonable funeral expenses class 2; no separate last-illness class in this ladder (§ 29A-3-805(a)). |
Homestead and exempt property outrank claims; family allowance follows those allowances but outranks claims (§§ 29A-2-402(b), 29A-2-403(d)). |
Federally preferred debts/taxes class 3; state-law preferred debts/taxes class 4 (§ 29A-3-805(a)(3)–(4)). |
Surrender security for full allowed amount; otherwise deduct its value (§ 29A-3-809). |
No support-specific class listed; debts with a separate federal or state preference fall in class 3 or 4 (§ 29A-3-805(a)). |
All other claims are class 5 (§ 29A-3-805(a)(5)). |
No same-class preference, including due over not-yet-due claims (§ 29A-3-805(b)). |
| Tennessee verified 2026-10-05 | Four classes; each earlier class must be satisfied or provided for before the next (§ 30-2-317(a)–(b)). |
First: administration costs, including fiduciary-bond premiums and reasonable representative and counsel compensation (§ 30-2-317(a)(1)). |
Second: reasonable funeral expenses; no separate last-illness class or fixed cap in this priority list (§ 30-2-317(a)(2)–(4)). |
No separate family or homestead allowance class in the four-class claim list (§ 30-2-317(a)). |
Third: federal, state, and local government taxes and assessments, including TennCare claims under § 71-5-116 (§ 30-2-317(a)(3)). |
Court-ordered early payment permitted for a secured debt facing harmful foreclosure; § 30-2-318(a) does not create a separate secured class. |
TennCare claims expressly included in class three; no separate support or wage class in the four-class list (§ 30-2-317(a)(3)–(4)). |
Fourth: all other demands filed within four months after notice to creditors (§ 30-2-317(a)(4)). |
Pay an underfunded class pro rata; reserve proper ratable shares for contested or unmatured claims (§ 30-2-317(b), (d)). |
| Texas verified 2026-10-05 | Eight claim classes; funds held pay capped funeral/illness first, then family allowance, administration/preservation, then other classes (§§ 355.102–.103). |
Class 2 includes administration, preservation and management; third cash-payment category (§§ 355.102(c), .103(3)). |
Class 1; each reasonable court-approved amount capped at $15,000, excess unsecured; first cash-payment category (§§ 355.102(b), .103(1)). |
Second cash-payment category, ahead of administration expenses (§ 355.103(2)). |
Tax liens can be class 3 secured; named Texas tax claims class 5, confinement cost class 6, state medical-assistance repayment class 7 (§ 355.102(d),(f)–(h)). |
Class 3 matured secured money claims to collateral proceeds; lien order controls; creditor may elect preferred debt/lien (§§ 355.102(d), .104(a), .151(a)). |
Class 4 specified confirmed or administratively determined child-support arrears and other named unpaid child support (§ 355.102(e)). |
Class 8 claims not in classes 1–7; excess funeral/illness sums treated as other unsecured claims (§ 355.102(b),(i)). |
Nonsecured claims in an insufficient class paid pro rata as court directs (§ 355.108(a)). |
| Utah verified 2026-10-05 | Six classes under § 75-3-805(1); § 75-3-807(1) separately governs payment after claim-presentation time. |
Second: costs and expenses of administration (§ 75-3-805(1)(b)); reserve for them before allowed-claim payments (§ 75-3-807(1)). |
First: reasonable funeral expenses; fourth: reasonable necessary last-illness medical/hospital care and attendant pay (§ 75-3-805(1)(a),(d)). |
Not a numbered § 75-3-805 class; provide for homestead, family and support allowances before allowed-claim payments (§ 75-3-807(1)). |
Third: federal-law preferred debts/taxes; fourth: medical assistance if § 26B-3-1013 applies; fifth: Utah-law preferred debts/taxes (§ 75-3-805(1)(c)–(e)). |
Estate payment on a secured claim uses full allowed amount if security is surrendered; otherwise deduct the security's fair or determined value (§ 75-3-809). |
Fourth-class last-illness attendant compensation; separate prepayment provision for support allowance (§§ 75-3-805(1)(d), 75-3-807(1)). |
Sixth: all other claims (§ 75-3-805(1)(f)). |
No preference among same-class claims, including not-yet-due claims; § 75-3-805(2) gives no numeric proration formula. |
| Vermont verified 2026-10-05 | Four ordered claim classes; insolvent estate seeks court dividend order (§§ 1205(a), 1903(a)(1)). |
Costs and expenses of administration class 1 (§ 1205(a)(1)). |
Class 2 combines funeral/burial/headstone/perpetual care up to $3,800 exclusive of public payments with reasonable necessary last illness (§ 1205(a)(2)). |
Court may prioritize spouse/family allowance over debts; child support allowance precedes creditor distribution (§§ 316–317, 1207(a)). |
No separate tax class in the four-class ladder; all other claims are class 4 (§ 1205(a)). |
Surrender security for full allowed claim; otherwise deduct fair or determined security value (§ 1209). |
Wages earned within three months before death class 3 up to $300 each; unpaid balance class 4 (§ 1205(a)(3)–(4)). |
All other claims, including excess wage balance, class 4 (§ 1205(a)(4)). |
No same-class preference, including due over not-yet-due claims; short class prorated (§ 1205(b)). |
| Virginia verified 2026-10-05 | Ten classes for insufficient assets in representative's possession (§ 64.2-528). |
First: administration costs and expenses (§ 64.2-528(1)). |
Funeral expenses third, up to $5,000; last-illness hospital/nursing-home $4,000 each and persons furnishing services/goods $550 each, fifth (§ 64.2-528(3),(5)). |
Article 2 allowances second (§ 64.2-528(2)). |
Federal-preference debts/taxes fourth; Commonwealth debts/taxes sixth; locality/municipal debts/taxes ninth (§ 64.2-528(4),(6),(9)). |
Collateral priority of secured debt preserved (§ 64.2-531(F)); § 64.2-528 orders representative-held assets. |
Entrusted/fiduciary debts seventh; child-support arrears eighth (§ 64.2-528(7)–(8)). |
All other claims tenth (§ 64.2-528(10)). |
No preference within a class or because a claim is already due (§ 64.2-528). |
| Washington verified 2026-10-05 | Six classes, subject to federal preemption and lawful lien priorities (RCW 11.76.110); lower class waits (RCW 11.76.150). |
First: expenses of administration (RCW 11.76.110(1)). |
Funeral second, last sickness third; court orders or representative with nonintervention powers determines reasonable amount (RCW 11.76.110(2)–(3)). |
Chapter 11.54 exemptions and awards fifth (RCW 11.76.110(5)). |
Federal preemption reserved; no separate state-tax class in six-class RCW 11.76.110 list. |
Priority allowed to encumbrances and liens under applicable law preserved (RCW 11.76.110). |
Wages for labor in 60 days immediately before death fourth (RCW 11.76.110(4)). |
All other enforceable demands sixth (RCW 11.76.110(6)). |
Creditors of insufficient class paid in proportion to claims; no lower-class payment until preceding class fully paid (RCW 11.76.150). |
| West Virginia verified 2026-10-05 | Seven ordered classes in both commissioner and county-supervisor procedures (§§ 44-2-21–22, 44-3A-26–27). |
Class 1 costs and expenses of administration (§§ 44-2-21(a)(1), 44-3A-26(a)(1)). |
Reasonable funeral class 2; necessary last-illness care class 6; irrevocable preneed contract exception (§ 44-2-21(a),(c)). |
No separate family-allowance payment class in the seven-class estate-debt order (§§ 44-2-21(a), 44-3A-26(a)). |
Federal-preference debts/taxes class 3; West Virginia law preferences class 5 (§ 44-2-21(a)(3),(5)). |
Heir may present an unasserted lien claim; certain lifetime real-property liens survive estate-claim bar (§§ 44-2-11, 44-2-28). |
Unpaid child support due at death is class 4 (§ 44-2-21(a)(4)). |
All other claims are class 7 (§ 44-2-21(a)(7)). |
Pay underfunded class pro rata; no due-claim preference (§§ 44-2-21(b), 44-2-22). |
| Wisconsin verified 2026-10-05 | § 859.25(1) classifies allowed claims and allowances into eight ordered classes when applicable assets are insufficient. |
Costs and expenses of administration first (§ 859.25(1)(a)). |
Reasonable funeral and burial expenses second; reasonable and necessary last-sickness expenses, including attendants, fourth (§ 859.25(1)(b),(d)). |
Provisions for the decedent's family under §§ 861.31, 861.33, and 861.35 third; property assigned to surviving spouse or domestic partner under § 861.41 seventh (§ 859.25(1)(c),(g)). |
U.S., state, governmental-subdivision, and municipal debts, charges, or taxes fifth (§ 859.25(1)(e)). |
§ 859.19(2) permits full claim payment on surrender of security or offsets fair value after realization; § 859.43(1) preserves enforcement of mortgage, pledge, lien, or other security against estate property. |
Employee wages, pension, welfare, and vacation benefits earned within three months before death sixth, capped at $300 per employee (§ 859.25(1)(f)). |
All other allowed claims eighth (§ 859.25(1)(h)). |
No preference within a class or for presently payable over not-yet-due claims (§ 859.25(2)); § 859.47 expressly calls for proportional payment of qualifying unfiled claims when insolvent. |
| Wyoming verified 2026-10-05 | Ten ordered classes when assets are or appear insufficient (§§ 2-7-701–702). |
Court costs first; other administration costs second (§ 2-7-701(a)(i)–(ii)). |
Reasonable funeral and burial class 3; reasonable necessary last-illness care class 6 (§ 2-7-701(a)(iii),(vi)). |
Allowances under §§ 2-7-503–504 are class 4, after funeral/admin costs; recorded liens preserved (§§ 2-7-701(a)(iv), 2-7-503–504). |
Federally preferred debts/taxes class 5; preferred Wyoming taxes class 7; public-assistance recovery class 9 (§§ 2-7-701(a), 2-7-707). |
Family-allowance rank does not invalidate recorded lien; lienholder may credit-bid at estate asset sale (§§ 2-7-503, 2-7-618). |
Last-90-day labor debts class 8; public-assistance repayment class 9 (§§ 2-7-701(a)(viii)–(ix), 2-7-707). |
All other allowed claims are class 10 (§ 2-7-701(a)(x)). |
Short class paid pro rata, with no due over not-yet-due preference (§ 2-7-702). |
This survey covers 46 of 51 jurisdictions so far; new states are verified and added continuously. A state missing here hasn't been verified yet. We don't publish unverified answers. Arkansas is a separate case: no official statute text is publicly available to quote there.
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