2021 Georgia Code
Title 53 - Wills, Trusts, and Administration of Estates
Chapter 7 - Administration of Estates Generally
Article 4 - Claims Against or in Favor of Estate
§ 53-7-40. Liability of Estate; Priority of Claims

Unless otherwise provided by law, all property of the estate, both real and personal, shall be liable for the payment of claims against the estate in the following order:

1. Year's support for the family;
2. Funeral expenses, whether or not the decedent leaves a surviving spouse, in an amount which corresponds with the circumstances of the decedent in life. If the estate is solvent, the personal representative is authorized to provide a suitable protection for the grave;
3. Other necessary expenses of administration;
4. Reasonable expenses of the decedent's last illness;
5. Unpaid taxes or other debts due the state or the United States;
6. Judgments, secured interests, and other liens created during the lifetime of the decedent, to be paid according to their priority of lien. Secured interests and other liens on specific property shall be preferred only to the extent of such property; and
7. All other claims.

(Code 1981, §53-7-40, enacted by Ga. L. 1996, p. 504, § 10.)

- Action against representative of joint obligor of a note, bill, bond, or other obligation in writing, § 9-2-27.

Priority of tax liens generally, § 48-2-56.

- Recovery of assistance; no estate, Official Compilation of the Rules and Regulations of the State of Georgia, Estate Recovery, Department of Community Health, Medical Assistance, Estate Recovery, Sec. 111-3-8-.06.

- For article, "The Time Gap in Wills: Shifting Assets and Shrinking Estates - Obsolescence and Testamentary Planning in Georgia," see 6 Ga. L. Rev. 649 (1972). For comment on King v. Dalton, 85 Ga. App. 641, 69 S.E.2d 907 (1952), see 15 Ga. B.J. 211 (1952).

RESEARCH REFERENCES

Am. Jur. 2d.

- 31 Am. Jur. 2d, Executors and Administrators, §§ 463, 464, 466, 469, 535, 649, 650, 651, 659. 80 Am. Jur. 2d, Wills, § 1487.

- 34 C.J.S., Executors and Administrators, §§ 579, 596, 659.

- Filing as claim against decedent's estate as an unsecured claim, as a waiver of a mortgage or other lien, 2 A.L.R. 1132.

Death of judgment debtor as affecting running of statute of limitations against judgment, 2 A.L.R. 1706.

What amounts to an ademption or abatement of a legacy of a business or professional practice, 13 A.L.R. 173; 16 A.L.R.2d 1404.

When funeral expenses deemed ordered on personal credit rather than on credit of estate, 30 A.L.R. 444.

Preferences among general legacies as regards abatement, 34 A.L.R. 1247.

Expense of removing and reinterring remains as a funeral expense, 40 A.L.R. 1459.

Decree of foreclosure which ascertains amount of mortgage debt or other claim as judgment within statute relating to rank of claims against decedent's estate, 57 A.L.R. 489.

Necessity of presenting, probating, or prosecuting claims for allowance as affected by provision of will directing payment of debts, 65 A.L.R. 861.

Allowance out of decedent's estate for costs and attorneys' fees incurred by parties interested in granting or revoking of letters of administration or letters testamentary, 90 A.L.R. 101.

State's prerogative right of preference at common law, 90 A.L.R. 184; 167 A.L.R. 640.

Rank or preference of claim against estate in respect of superadded liability on corporate stock owned by decedent whose estate is insolvent, 92 A.L.R. 1040.

Necessity of filing claim under Workmen's Compensation Act against estate of deceased employer, 94 A.L.R. 889.

Construction and effect of provisions of will regarding abatement of legacies or devises in event of insufficiency of assets to pay all in full, 101 A.L.R. 704.

Bank deposit to credit of decedent or other indebtedness to him as subject to widow's or family allowance or other estate exemption, as affected by right of bank to apply deposit, or of other debtor to assert counterclaim or setoff, 108 A.L.R. 773.

Right of retainer in respect of indebtedness of heir, legatee, or distributee, 110 A.L.R. 1384; 164 A.L.R. 717.

Labor or services performed by one while inmate of a government institution as basis of deduction or setoff in respect of the liability of his estate or his relatives, 114 A.L.R. 981.

Duty of executor or administrator of insolvent estate to sell real estate to pay debts, or duty of probate court to order such sale, as affected by mortgage or other encumbrances thereon, 116 A.L.R. 910.

Preference as regards life interest created by will as carrying similar preference in respect of remainder interest, 117 A.L.R. 1339.

Filing claim against estate of decedent as affecting or precluding other remedies against estate, 120 A.L.R. 1225.

Rank of creditor's claim against decedent's estate or his rights in respect of property of estate as affected by reduction of his claim to judgment against executor or administrator, or levy of attachment or execution, 121 A.L.R. 656.

Tombstone or monument as a proper charge against estate of decedent, 121 A.L.R. 1103.

Jurisdiction and power of equity to subject legacy, devise, or distributive share in estate to claim of creditor of legatee, devisee, or distributee, 123 A.L.R. 1293.

Law of domicil or of place of ancillary administration as governing rights and priorities of creditors of decedent in respect of assets in ancillary jurisdiction, 124 A.L.R. 1281.

Priority received by creditors as regards ancillary assets of receivership or decedent's estate as justification for reducing their claims or dividends upon distribution in the primary or domiciliary jurisdiction so as to effect ultimate equality among creditors as regards total assets, 127 A.L.R. 504.

Personal liability of executor, administrator, or trustee for succession tax, 128 A.L.R. 123.

Rank of foreign judgment, or judgment of sister state, rendered in lifetime of debtor in settlement of debtor's estate after his death, 128 A.L.R. 1400.

Burden of debts and cost of administration as between residuary legatees, and heirs or next of kin who take lapsed, adeemed, or invalid legacies, 144 A.L.R. 476.

Disregarding corporate entity, or charging a specific legacy of stock of close corporation, in order to pay general legacy for which assets of estate are otherwise insufficient, 144 A.L.R. 546.

Duty or right of executor or administrator to pay tax on real estate of his decedent, 163 A.L.R. 724.

Basis of distribution among decedent's unsecured creditors, of ancillary assets where entire estate or ancillary estate is insolvent, 164 A.L.R. 765.

Amount of funeral expenses allowable against decedent's estate, 4 A.L.R.2d 995.

Right of devisee or heir and duty of personal representative with respect to completion of improvements, 5 A.L.R.2d 1250.

Propriety of payment of funeral expenses of life beneficiary or life tenant out of corpus or estate under instrument providing for invasion of corpus or estate for support of such person, 18 A.L.R.2d 1236.

Right of beneficiary as against estate of insured who borrowed on the policy, 31 A.L.R.2d 979.

Subrogation or reimbursement, from decedent's estate, of persons other than personal representative or surviving spouse paying funeral expenses, 35 A.L.R.2d 1399.

Construction and effect of provisions of will relied upon as affecting the burden of taxation, 37 A.L.R.2d 7; 70 A.L.R.3d 630.

Liability for debts and expenses as between personalty generally bequeathed and realty passing by the residuary clause or left undisposed of, 74 A.L.R.2d 553.

Liability for funeral expenses of married women, 82 A.L.R.2d 873.

Preference or priority of claims arising out of continuation of decedent's business by personal representative, 83 A.L.R.2d 1406.

Bank's right to apply or set off deposit against debt of depositor not due at time of his death, 7 A.L.R.3d 908.

Executors and administrators: rent or its equivalent accruing after lessee's death as expense of administration of his estate, 22 A.L.R.3d 814.

Amount of claim filed against decedent's estate as limiting amount recoverable in action against estate, 25 A.L.R.3d 1356.

Presentation of claim to executor or administrator as prerequisite of its availability as counterclaim or setoff, 36 A.L.R.3d 693.

Construction and application of statutes apportioning or prorating estate taxes, 37 A.L.R.3d 199.

Liability of executor, administrator, trustee, or his counsel, for interest, penalty, or extra taxes assessed against estate because of tax law violations, 47 A.L.R.3d 507.

Executors and administrators: construction of statutory provision giving priority on distribution to claims for wages of servants, employees, or the like, 52 A.L.R.3d 940.

Devise or bequest pursuant to testator's contractual obligation as subject to estate, succession, or inheritance tax, 59 A.L.R.3d 969.

Construction and effect of will provisions expressly relating to the burden of estate or inheritance taxes, 69 A.L.R.3d 122.

Construction and effect of will provisions not expressly mentioning payment of death taxes but relied on as affecting the estate or inheritance taxes, 70 A.L.R.3d 630.

Validity of claims against estate filed prior to publication of notice to creditors, 70 A.L.R.3d 784.

Liability of estate for tort of executor, administrator, or trustee, 82 A.L.R.3d 892.

Claims for expenses of last sickness or for funeral expenses as within contemplation of statute requiring presentation of claims against decedent's estate, or limiting time for bringing action thereon, 17 A.L.R.4th 530.

Death of obligor parent as affecting decree for support of child, 14 A.L.R.5th 557.