Insolvent Probate Estate Claim-Payment Priority in Nevada

Short answer Nevada requires estate debts and charges to be paid in nine statutory classes, beginning with administration expenses and ending with other demands. Funeral and last-illness expenses, a family allowance, federal preferences, Medicaid recovery, recent wages, and certain lifetime judgments and mortgages occupy the intervening classes. A mortgage's preference reaches only proceeds of the mortgaged property, and the statute expressly allocates an underfunded recent-wage class according to claim amounts.
State
Nevada
Statute checked
October 5, 2026
Sources
2 statutes

At a glance

Statutory payment orderNine ordered classes, from administration expenses to all other demands (NRS 147.195).
Administration costsClass 1 expenses of administration (NRS 147.195(1)).
Funeral and last illnessClass 2 funeral expenses; class 3 last-illness expenses (NRS 147.195(2)–(3)).
Family and homestead allowancesClass 4 family allowance (NRS 147.195(4)).
Taxes and public claimsClass 5 federal-law preferences; class 6 Medicaid-benefit money owed to Nevada Health Authority (NRS 147.195(5)–(6)).
Secured claimsClass 8 mortgages by date, preferred only from mortgaged-property proceeds; unpaid balance joins other demands (NRS 147.195(8)).
Support and special debtsClass 7 up to $600 per employee for work in final 3 months; class 8 lifetime judgments by date (NRS 147.195(7)–(8)).
General claimsClass 9 all other demands, including a mortgage balance unpaid from collateral proceeds (NRS 147.195(8)–(9)).
Underfunded classExpress claim-amount allocation for insufficient class-7 wage funds; no other class formula stated in this section (NRS 147.195(7)).

Requirements one by one

Special debts and collateral

Under § 147.195(7), the wage preference reaches only $600 for each employee's work or personal services in the three months before the employer's death. Section 147.195(8) orders lifetime judgments and mortgages by date, but limits a mortgage's preference to the mortgaged property's proceeds; an unpaid balance joins other estate demands.

What trips people up

A judgment obtained against the personal representative on a money claim merely establishes the claim: § 147.200(1), (3) gives it no payment priority or estate-property lien. Section 147.200(4) excludes mortgage-foreclosure judgments from that rule. The recent-wage class has an express claim-amount allocation if its funds run short; § 147.195 states no comparable formula for the other classes.

Common questions

Does the statute put funeral and last-illness bills in one class? No. Section 147.195(2)–(3) places funeral expenses in class 2 and last-illness expenses in class 3.

Where does Medicaid recovery fall? Section 147.195(6) places money owed to the Nevada Health Authority for Medicaid benefits in class 6, after debts with federal-law preference.

Statutes and sources

  • Nev. Rev. Stat. §§ 147.195 and 147.200. Verbatim official text, section URLs, and access dates appear in the source fields above.

Source links

Every statute quoted above, linked, with the date we checked it.

Nev. Rev. Stat. § 147.195 · accessed 2026-10-05
This page summarizes statutory probate payment priorities, not advice about a specific estate or claim. Claim validity, federal law, liens, and court orders can change the result. Check current official law and consult a licensed adviser before acting.

What does Nevada law mean for your facts?

You just read the general rule. Ask your own question and see which parts of current Nevada law apply to your situation, with citations you can check.

Opens in Ezel Pro.

  • Starts from the statutes this survey is built on
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace