Tex. Est. Code Section 355.102
Claims Classification; Priority of Payment


(a)

Claims against an estate shall be classified and have priority of payment as provided by this section.

(b)

Class 1 claims are composed of funeral expenses and expenses of the decedent’s last illness, including claims for reimbursement of those expenses, for a reasonable amount approved by the court, not to exceed $15,000 for funeral expenses and $15,000 for expenses of the decedent’s last illness. Any excess shall be classified and paid as other unsecured claims.

(c)

Class 2 claims are composed of:

(1)

expenses of administration;

(2)

expenses incurred in preserving, safekeeping, and managing the estate, including fees and expenses awarded under Section 352.052 (Allowance for Defense or Successful Contest of Will);

(3)

unpaid expenses of administration awarded in a guardianship of the decedent; and

(4)

for an estate with respect to which a public probate administrator has taken any action under Chapter 455 (Public Probate Administrator), court costs and commissions to which the administrator is entitled under Subchapter A (Definition), Chapter 352 (Compensation and Expenses of Personal Representatives and Others).

(d)

Class 3 claims are composed of each secured claim for money under Section 355.151 (Option to Treat Claim as Matured Secured Claim or Preferred Debt and Lien)(a)(1), including a tax lien, to the extent the claim can be paid out of the proceeds of the property subject to the mortgage or other lien. If more than one mortgage, lien, or security interest exists on the same property, the claims shall be paid in order of priority of the mortgage, lien, or security interest securing the debt.

(e)

Class 4 claims are composed of claims:

(1)

for the principal amount of and accrued interest on delinquent child support and child support arrearages that have been:

(A)

confirmed as a judgment or a determination of arrearages by a court under Title 5, Family Code; or

(B)

administratively determined as evidenced by a certified child support payment record produced by the Title IV-D agency, as defined by Section 101.033 (Title Iv-d Agency), Family Code, in a Title IV-D case, as defined by Section 101.034 (Title Iv-d Case), Family Code; and

(2)

for unpaid child support obligations under Section 154.015 (Acceleration of Unpaid Child Support Obligation), Family Code.

(f)

Class 5 claims are composed of claims for taxes, penalties, and interest due under Title 2, Tax Code, Chapter 2153 (Coin-operated Machines), Occupations Code, former Section 81.111, Natural Resources Code, the Municipal Sales and Use Tax Act (Chapter 321 (Municipal Sales and Use Tax Act), Tax Code), Section 451.404 (Sales and Use Tax), Transportation Code, or Subchapter I (Sales and Use Tax), Chapter 452 (Regional Transportation Authorities), Transportation Code.

(g)

Class 6 claims are composed of claims for the cost of confinement established by the Texas Department of Criminal Justice under Section 501.017 (Cost of Confinement as Claim), Government Code.

(h)

Class 7 claims are composed of claims for repayment of medical assistance payments made by the state under Chapter 32 (Medical Assistance Program), Human Resources Code, to or for the benefit of the decedent.

(i)

Class 8 claims are composed of any other claims not described by Subsections (b)-(h).
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 91 (S.B. 1303), Sec. 8.015, eff. January 1, 2014.
Acts 2015, 84th Leg., R.S., Ch. 470 (S.B. 757), Sec. 2, eff. September 1, 2015.
Acts 2015, 84th Leg., R.S., Ch. 859 (S.B. 1726), Sec. 1, eff. September 1, 2015.
Acts 2019, 86th Leg., R.S., Ch. 1141 (H.B. 2782), Sec. 26, eff. September 1, 2019.
Acts 2023, 88th Leg., R.S., Ch. 152 (S.B. 870), Sec. 1, eff. September 1, 2023.

Source: Section 355.102 — Claims Classification; Priority of Payment, https://statutes.­capitol.­texas.­gov/Docs/ES/htm/ES.­355.­htm#355.­102 (accessed Jun. 5, 2024).

355.001
Presentment of Claim to Personal Representative
355.002
Presentment of Claim to Clerk
355.003
Inclusion of Attorney’s Fees in Claim
355.004
Affidavit Authenticating Claim for Money in General
355.005
Affidavit Authenticating Claim of Corporation or Other Entity
355.006
Lost or Destroyed Evidence Concerning Claim
355.007
Waiver of Certain Defects of Form or Claims of Insufficiency
355.008
Effect on Statutes of Limitation of Presentment of or Suit on Claim
355.051
Allowance or Rejection of Claim
355.052
Failure to Timely Allow or Reject Claim
355.053
Claim Entered on Claim Docket
355.054
Contest of Claim
355.055
Court’s Action on Claim
355.056
Hearing on Certain Claims
355.057
Court Order Regarding Action on Claim
355.058
Appeal of Court’s Action on Claim
355.059
Allowance and Approval Prohibited Without Affidavit
355.060
Unsecured Claims Barred Under Certain Circumstances
355.061
Allowing Barred Claim Prohibited: Court Disapproval
355.062
Certain Actions on Claims with Lost or Destroyed Evidence Void
355.063
Claims Not Allowed After Order for Partition and Distribution
355.064
Suit on Rejected Claim
355.065
Presentment of Claim Prerequisite for Judgment
355.066
Judgment in Suit on Rejected Claim
355.101
Approval or Establishment of Claim Required for Payment
355.102
Claims Classification
355.103
Priority of Certain Payments
355.104
Payment of Proceeds from Sale of Property Securing Debt
355.105
Claimant’s Petition for Allowance and Payment of Claim
355.106
Order for Payment of Claim Obtained by Personal Representative
355.107
Order for Payment of Claim Obtained by Creditor
355.108
Payment When Assets Insufficient to Pay Claims of Same Class
355.109
Abatement of Bequests
355.110
Allocation of Funeral Expenses
355.111
Payment of Court Costs Relating to Claim
355.112
Joint Obligation for Payment of Certain Debts
355.113
Liability for Nonpayment of Claim
355.151
Option to Treat Claim as Matured Secured Claim or Preferred Debt and Lien
355.152
Period for Specifying Treatment of Secured Claim
355.153
Payment of Matured Secured Claim
355.154
Preferred Debt and Lien
355.155
Payment of Maturities on Preferred Debt and Lien
355.156
Affidavit Required for Foreclosure
355.157
Citation on Application
355.158
Hearing on Application
355.159
Manner of Foreclosure
355.160
Unsuccessful Foreclosure
355.201
Claim by Personal Representative
355.202
Claims Against Personal Representatives
355.203
Purchase of Claim by Personal Representative Prohibited
355.1551
Claim Holder Duty to Possess or Sell Within Reasonable Time

Accessed:
Jun. 5, 2024

§ 355.102’s source at texas​.gov