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).
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).
