Ohio Rev. Code » Chapter 2117
Ohio Revised Code

Ohio Rev. Code § 2117.25 (2026)

Order in which debts to be paid

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Effective:
September 29, 2013
Latest Legislation:
House Bill 59 - 130th General Assembly
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(A) Every executor or administrator shall proceed with diligence to pay the debts of the decedent and shall apply the assets in the following order:

(1) Costs and expenses of administration;

(2) An amount, not exceeding four thousand dollars, for funeral expenses that are included in the bill of a funeral director, funeral expenses other than those in the bill of a funeral director that are approved by the probate court, and an amount, not exceeding three thousand dollars, for burial and cemetery expenses, including that portion of the funeral director's bill allocated to cemetery expenses that have been paid to the cemetery by the funeral director.

For purposes of division (A)(2) of this section, burial and cemetery expenses shall be limited to the following:

(a) The purchase of a right of interment;

(b) Monuments or other markers;

(c) The outer burial container;

(d) The cost of opening and closing the place of interment;

(e) The urn.

(3) The allowance for support made to the surviving spouse, minor children, or both under section 2106.13 of the Revised Code;

(4) Debts entitled to a preference under the laws of the United States;

(5) Expenses of the last sickness of the decedent;

(6) If the total bill of a funeral director for funeral expenses exceeds four thousand dollars, then, in addition to the amount described in division (A)(2) of this section, an amount, not exceeding two thousand dollars, for funeral expenses that are included in the bill and that exceed four thousand dollars;

(7) Expenses of the decedent's last continuous stay in a nursing home as defined in section 3721.01 of the Revised Code, residential facility as defined in section 5123.19 of the Revised Code, or hospital long-term care unit as defined in section 5168.40 of the Revised Code.

For purposes of division (A)(7) of this section, a decedent's last continuous stay includes up to thirty consecutive days during which the decedent was temporarily absent from the nursing home, residential facility, or hospital long-term care unit.

(8) Personal property taxes, claims made under the medicaid estate recovery program instituted pursuant to section 5162.21 of the Revised Code, and obligations for which the decedent was personally liable to the state or any of its subdivisions;

(9) Debts for manual labor performed for the decedent within twelve months preceding the decedent's death, not exceeding three hundred dollars to any one person;

(10) Other debts for which claims have been presented and finally allowed.

(B) The part of the bill of a funeral director that exceeds the total of six thousand dollars as described in divisions (A)(2) and (6) of this section, and the part of a claim included in division (A)(9) of this section that exceeds three hundred dollars shall be included as a debt under division (A)(10) of this section, depending upon the time when the claim for the additional amount is presented.

(C) Any natural person or fiduciary who pays a claim of any creditor described in division (A) of this section shall be subrogated to the rights of that creditor proportionate to the amount of the payment and shall be entitled to reimbursement for that amount in accordance with the priority of payments set forth in that division.

(D)(1) Chapters 2113. to 2125. of the Revised Code, relating to the manner in which and the time within which claims shall be presented, shall apply to claims set forth in divisions (A)(2), (6), and (9) of this section. Claims for an expense of administration or for the allowance for support need not be presented. The executor or administrator shall pay debts included in divisions (A)(4) and (8) of this section, of which the executor or administrator has knowledge, regardless of presentation.

(2) The giving of written notice to an executor or administrator of a motion or application to revive an action pending against the decedent at the date of death shall be equivalent to the presentation of a claim to the executor or administrator for the purpose of determining the order of payment of any judgment rendered or decree entered in such an action.

(E) No payments shall be made to creditors of one class until all those of the preceding class are fully paid or provided for. If the assets are insufficient to pay all the claims of one class, the creditors of that class shall be paid ratably.

(F) If it appears at any time that the assets have been exhausted in paying prior or preferred charges, allowances, or claims, those payments shall be a bar to an action on any claim not entitled to that priority or preference.
Notes of Decisions
Cited in 25 cases (2 in the last 5 years), 1957–2025 · leading case: In re Est. of Greer, 2011-Ohio-6721, 968 N.E.2d 55.
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In re Est. of Greer, 2011-Ohio-6721, 968 N.E.2d 55. · cites it 8× “R.C. 2117.25 does not address the issue of whether presentment is required.”
Pamela Gillie v. Law Off. of Eric A. Jones, 785 F.3d 1091 (6th Cir. 2015). · cites it 2× “See Ohio Rev. Code § 2117.25(A). The special consequences of state debts explain why the Act bars debt collectors unaffiliated with a State from using the State’s name to scare debtors into paying.”
Pugh v. Capital One Bank USA N.A., 2021-Ohio-994. · cites it 2× “The claims are paid in accordance with the priority of classes set forth in R.C. 2117.25(A). If there are insufficient funds, the statute mandates that the creditors in that class be paid ratably.”
In re Est. of Cogan, 703 N.E.2d 858 (Ohio Ct. App. 8th Dist. 1997). · cites it 3× “and R.C. 2117.25,” “The trial court failed to comply with R.”
In re Est. of Geanangel, 768 N.E.2d 1235 (Ohio Ct. App. 7th Dist. 2002). “R.C. 2117.25. When the bill is paid by a third person, however, the same priority does not apply.”
In re Est. of Cooke, 2011-Ohio-1637. · cites it 6× “As outlined in R.C. 2117.25, the administrator is instructed to proceed “with diligence” to pay the debts of the decedent and to apply the assets in a certain order.”
In re Est. of Hernton, 842 N.E.2d 104 (Ohio Ct. App. 9th Dist. 2005). · cites it 6× “The additional items paid *310 by Weigl during the administration of the estate are also contained in R.C. 2117.25. Weigl first paid the allowance for spousal support.”
Carlin v. Mambuca, 645 N.E.2d 737 (Ohio Ct. App. 8th Dist. 1994). “25 provides in relevant part as follows: “The giving of written notice to an executor or administrator of a motion or application to revive an action pending against the decedent at the date of death shall be equivalent to the presentation of a claim to the executor or…”
Osborne v. Osborne, 683 N.E.2d 365 (Ohio Ct. App. 2d Dist. 1996). “R.C. 2117.25. When that bill is paid by another, the same priority does not apply.”
Van-Am. Ins. v. Schiappa, 724 N.E.2d 1232 (Ohio Ct. App. 7th Dist. 1999). “In response, appellee argues that any property fraudulently transferred would be returned to appellee as a probate asset subject to the satisfaction of all claims and pursuant to the priorities in R.C. 2117.25. Appellee argues that R.C. 2117.”
In re Est. of Coleman, 564 N.E.2d 116 (Ohio Ct. App. 6th Dist. 1988). “R.C. 2117.25, which provides the order in which debts of the estate are to be paid, indicates that the debts are to be paid out of the “assets” of the estate.”
Wiesenmayer v. Vaspory, 2019-Ohio-1805. · cites it 9× “6, 2018 -4- determine whether the interest should be deemed an unsecured debt subject to the provisions of R.C. 2117.25(A), or a secured debt subject to the provisions of R.”
Show all 25 citing cases →
Ohio Rev. Code § 2117.25(A): 7 cases
Pamela Gillie v. Law Off. of Eric A. Jones, 785 F.3d 1091 (6th Cir. 2015). “See Ohio Rev. Code § 2117.25(A). The special consequences of state debts explain why the Act bars debt collectors unaffiliated with a State from using the State’s name to scare debtors into paying.”
Pugh v. Capital One Bank USA N.A., 2021-Ohio-994. “The claims are paid in accordance with the priority of classes set forth in R.C. 2117.25(A). If there are insufficient funds, the statute mandates that the creditors in that class be paid ratably.”
In re Est. of Greer, 2011-Ohio-6721, 968 N.E.2d 55. “R.C. 2117.25 does not address the issue of whether presentment is required.”
Wiesenmayer v. Vaspory, 2019-Ohio-1805. “6, 2018 -4- determine whether the interest should be deemed an unsecured debt subject to the provisions of R.C. 2117.25(A), or a secured debt subject to the provisions of R.”
In re Est. of Hernton, 842 N.E.2d 104 (Ohio Ct. App. 9th Dist. 2005). “The additional items paid *310 by Weigl during the administration of the estate are also contained in R.C. 2117.25. Weigl first paid the allowance for spousal support.”
Ohio Rev. Code § 2117.25(A)(1): 3 cases
In re Est. of Hernton, 842 N.E.2d 104 (Ohio Ct. App. 9th Dist. 2005). “The additional items paid *310 by Weigl during the administration of the estate are also contained in R.C. 2117.25. Weigl first paid the allowance for spousal support.”
In re Est. of Cooke, 2011-Ohio-1637. “As outlined in R.C. 2117.25, the administrator is instructed to proceed “with diligence” to pay the debts of the decedent and to apply the assets in a certain order.”
In re Est. of Hards, 2017-Ohio-7290.
Ohio Rev. Code § 2117.25(A)(2): 1 case
In re Est. of Cooke, 2011-Ohio-1637. “As outlined in R.C. 2117.25, the administrator is instructed to proceed “with diligence” to pay the debts of the decedent and to apply the assets in a certain order.”
Ohio Rev. Code § 2117.25(A)(3): 2 cases
In re Est. of Cooke, 2011-Ohio-1637. “As outlined in R.C. 2117.25, the administrator is instructed to proceed “with diligence” to pay the debts of the decedent and to apply the assets in a certain order.”
In re Est. of Hernton, 842 N.E.2d 104 (Ohio Ct. App. 9th Dist. 2005). “The additional items paid *310 by Weigl during the administration of the estate are also contained in R.C. 2117.25. Weigl first paid the allowance for spousal support.”
Ohio Rev. Code § 2117.25(A)(5): 1 case
In re Est. of Greer, 2011-Ohio-6721, 968 N.E.2d 55. “R.C. 2117.25 does not address the issue of whether presentment is required.”
Ohio Rev. Code § 2117.25(A)(7): 1 case
Wiesenmayer v. Vaspory, 2019-Ohio-1805. “6, 2018 -4- determine whether the interest should be deemed an unsecured debt subject to the provisions of R.C. 2117.25(A), or a secured debt subject to the provisions of R.”
Ohio Rev. Code § 2117.25(D)(1): 1 case
In re Est. of Greer, 2011-Ohio-6721, 968 N.E.2d 55. “R.C. 2117.25 does not address the issue of whether presentment is required.”
Ohio Rev. Code § 2117.25(E): 2 cases
Pugh v. Capital One Bank USA N.A., 2021-Ohio-994. “The claims are paid in accordance with the priority of classes set forth in R.C. 2117.25(A). If there are insufficient funds, the statute mandates that the creditors in that class be paid ratably.”
Thevenin v. Day-Air Credit Union, Inc., 2025-Ohio-1488, 270 N.E.3d 224.
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