Insolvent Probate Estate Claim-Payment Priority in West Virginia

Short answer West Virginia ranks an insolvent estate's claims in seven classes, starting with administration expenses and ending with other claims. Unpaid child support due at death has its own fourth class, ahead of state-law preferred debts and last-illness costs. Earlier classes must be paid first, and an underfunded class is paid ratably.
State
West Virginia
Statute checked
October 5, 2026
Sources
6 statutes

At a glance

Statutory payment orderSeven ordered classes in both commissioner and county-supervisor procedures (§§ 44-2-21–22, 44-3A-26–27).
Administration costsClass 1 costs and expenses of administration (§§ 44-2-21(a)(1), 44-3A-26(a)(1)).
Funeral and last illnessReasonable funeral class 2; necessary last-illness care class 6; irrevocable preneed contract exception (§ 44-2-21(a),(c)).
Family and homestead allowancesNo separate family-allowance payment class in the seven-class estate-debt order (§§ 44-2-21(a), 44-3A-26(a)).
Taxes and public claimsFederal-preference debts/taxes class 3; West Virginia law preferences class 5 (§ 44-2-21(a)(3),(5)).
Secured claimsHeir may present an unasserted lien claim; certain lifetime real-property liens survive estate-claim bar (§§ 44-2-11, 44-2-28).
Support and special debtsUnpaid child support due at death is class 4 (§ 44-2-21(a)(4)).
General claimsAll other claims are class 7 (§ 44-2-21(a)(7)).
Underfunded classPay underfunded class pro rata; no due-claim preference (§§ 44-2-21(b), 44-2-22).

Requirements one by one

Claim order in both procedures

Under § 44-2-21, the ordinary commissioner procedure uses seven classes. Under § 44-3A-26, the county-supervisor procedure repeats that order. Under § 44-2-22 and § 44-3A-27, a later class waits until every earlier class has been paid.

Funeral and last-illness costs

Section 44-2-21(a) ranks reasonable funeral expenses second and necessary last-illness expenses sixth. Its subsection (c) removes estate and surviving-spouse responsibility for funeral expenses fully provided for by an irrevocable preneed funeral contract or trust.

Secured claims and property liens

Under § 44-2-11, an heir, devisee, or legatee may present a lien claim that a lienholder did not present when the beneficiary is entitled to have that lien discharged from other estate property. Under § 44-2-28, specified real-property liens created during life for future installment or future-date obligations survive its estate-claim bar.

What trips people up

The class order is the same in the two procedures, but the representative's protection after paying a debt differs: § 44-2-22 refers to six months after qualification, while § 44-3A-27 refers to twelve months. Both provisions make notice of an equal- or superior-rank claim relevant to that protection.

Common questions

Where does child support rank? Under § 44-2-21(a)(4), unpaid support due at death is fourth, before West Virginia-law preferences and last-illness care.

What happens if one class cannot be paid in full? Section 44-2-21(b) calls for pro rata payment without preference for a claim already due.

Statutes and sources

  • W. Va. Code §§ 44-2-11, 44-2-21–22, 44-2-28, and 44-3A-26–27. 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.

W. Va. Code § 44-2-21 · accessed 2026-10-05
W. Va. Code § 44-2-22 · accessed 2026-10-05
W. Va. Code § 44-3A-26 · accessed 2026-10-05
W. Va. Code § 44-3A-27 · accessed 2026-10-05
W. Va. Code § 44-2-11 · accessed 2026-10-05
W. Va. Code § 44-2-28 · 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.

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