Insolvent Probate Estate Claim-Payment Priority in Idaho

At a glance

Requirements one by one

Claim order and payment

Under § 15-3-805, funeral expenses sit in class two, while last-illness expenses sit in class four, with federally preferred debts and taxes between them. Under § 15-3-807, the representative provides for unresolved or still-presentable claims before paying allowed claims once the claims-presentation limit has expired.

Allowances

Under § 15-2-402, homestead allowance has priority over estate claims, subject to the later statutory qualification. Under § 15-2-403, exempt property has separate priority. Under § 15-2-405, neither right is automatic: the eligible person must apply under the imported claim-presentation procedure, and reasonable estate-administration costs still come first.

Secured claims

Under § 15-3-809, surrendering security uses the full allowed claim as the payment basis. Keeping the security reduces that basis by its value under the statute's alternatives.

What trips people up

Section 15-2-405 says an allowance or exempt-property application is not itself an estate claim, yet imports the manner and time for presenting creditor claims. Payment priority does not make the application automatic.

Common questions

Does a claim already due outrank a later-due claim in the same class? No. Section 15-3-805(b) bars that preference.

Is an ordinary wage or support debt separately ranked? Section 15-3-805(a) lists no separate class for either; the claim must fit the actual statutory categories.

Statutes and sources

• Idaho Code §§ 15-3-805, 15-3-807, 15-3-809, 15-2-402, 15-2-403, and 15-2-405. Verbatim official text, section URLs, and access dates appear in the source fields above.