In any estate in which the assets are, or appear to be, insufficient to pay in full all debts and charges of the estate, the personal representative shall classify the debts and charges as follows:
1. Court costs.
2. Other costs of administration.
3. Reasonable funeral and burial expenses.
4. All debts and taxes having preference under the laws of the United States.
5. Reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending at the decedent’s last illness.
6. All taxes having preferences under the laws of this state.
7. Any debt for medical assistance paid pursuant to section 249A.53, subsection 2.\n\nTue Dec 09 21:59:22 2025 Iowa Code 2026, Chapter 633 (154, 4) §633.425, PROBATE CODE 94\n\n 8. All debts owing to employees for labor performed during the ninety days next preceding the death of the decedent.
9. All unpaid support payments as defined in section 598.1, subsection 9, and all additional unpaid awards and judgments against the decedent in any dissolution, separate maintenance, uniform support, or paternity action to the extent that the support, awards, and judgments have accrued at the time of death of the decedent.
10. All other claims allowed. [C51, §1370 – 1372, 1374, 1376, 1378, 1379; R60, §2402 – 2404, 2406, 2408, 2410, 2411; C73, §2418 – 2420, 2422, 2424, 2426, 2427; C97, §3347, 3348, 3350, 3353; S13, §3348; C24, 27, 31, 35, 39, §11969 – 11971, 11973, 11976; C46, 50, 54, 58, 62, §635.65 – 635.67, 635.69, 635.71; C66, 71, 73, 75, 77, 79, 81, §633.425; 82 Acts, ch 1197, §1] 94 Acts, ch 1120, §11 Referred to in §217.37, 230.30, 249A.53, 252.13, 331.805, 602.8107, 633.356, 633.426, 633A.3104 Labor or wage claims preferred, §626.69, 680.7, 681.13 \n
Notes of Decisions
In the Matter of the Est. of Arnold Melby, Iowa, 841 N.W.2d 867 (Iowa 2014).
· cites it 2× “2(7) of the statute; (4) the department had provided sufficient evidence to establish the amounts it paid on behalf of the Melbys; (5) the department had failed to demonstrate its Medicaid payments constituted “expenses of last illness” as contemplated by the language of the…”
Matter of Est. of Lau, 442 N.W.2d 109 (Iowa 1989).
· cites it 12× “The issue raised by this appeal is whether a judicial equitable lien and a judgment lien on decedent’s real property are subject to classification under Iowa Code section 633.425 as debts of the estate that shall not be paid until administration costs, burial expenses, taxes,…”
Vandewalker v. Est. of Lau, 581 N.W.2d 644 (Iowa 1998).
· cites it 22× “Iowa Code § 633.425 . The intervenors’ claims fit into categories (2) and (3), respectively; Brenda’s claim falls to category (9).”
Nielsen v. Nielsen, 445 N.W.2d 780 (Iowa 1989).
· cites it 6× “She argues that the property is either exempt or nonexempt: if it is exempt, Patricia is entitled to the property; if it is nonexempt, the property is subject to the payment of debts and charges pursuant to section 633.425. She argues that any other construction would bootstrap…”
Emmet Cnty. Bd. of Supervisors v. Ridout, 692 N.W.2d 821 (Iowa 2005).
· cites it 2× “25, is able to pay there shall be allowed against the estate of such decedent a claim of the sixth class for that portion of the total amount paid for that person's care which exceeds the total amount of all claims of the first through the fifth classes, inclusive, as defined in…”
In Re the Est. of Kraft, 186 N.W.2d 628 (Iowa 1971).
· cites it 2× “See The Code 1966, Sections 633.425, 633.426, 633.435, 633.449.”
In Re the Est. of Miguet, 185 N.W.2d 508 (Iowa 1971).
“See The Code 1966, Sections 633.425, 633.426, 633.449. Any other interpretation would require that we give the words “debts” and “expenses” a like meaning, or read one of them out of the will despite a definitely expressed contrary desire.”
City of Ames v. Ratliff, 471 N.W.2d 803 (Iowa 1991).
· cites it 2× “Iowa Code § 633.425 . In each case, the debt or charge is a general obligation of the estate, payable from whatever assets the estate acquires.”
In re Est. of Rice (Iowa Ct. App. 2022).
· cites it 8× “See Iowa Code § 633.425 (7), (10). But the facility argues it has a secured lien, which is not subject to the preference provisions of section 633.”
— Iowa Code § 633.425(6) — 1 case
— Iowa Code § 633.425(8) — 1 case
Matter of Est. of Lau, 442 N.W.2d 109 (Iowa 1989).
“The issue raised by this appeal is whether a judicial equitable lien and a judgment lien on decedent’s real property are subject to classification under Iowa Code section 633.425 as debts of the estate that shall not be paid until administration costs, burial expenses, taxes,…”
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