Ohio Rev. Code » Chapter 2127
Ohio Revised Code

Ohio Rev. Code § 2127.38 (2026)

Distribution of money received from sale of real property

✓ current as of May 2026
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Effective:
May 27, 2026
Latest Legislation:
House Bill 55 - 136th General Assembly
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The sale price of real property sold following an action by an executor, administrator, or guardian shall be applied and distributed as follows:

(A)(1) To discharge the costs and expenses of the sale, including reasonable fees to be fixed by the probate court for services performed by attorneys for the fiduciary in connection with the sale, and compensation, if any, to the fiduciary for services in connection with the sale as the court may fix, which costs, expenses, fees, and compensation shall be paid prior to any liens upon the real property sold and notwithstanding the purchase of the real property by a lien holder;

(2) If the estate is insolvent or if, following the application and distribution of the sale proceeds under this section, the real and personal property in the possession or under the control of the executor or administrator of the estate is insufficient to pay the costs, expenses, or fees incurred by the executor or administrator in the course of administrating the entire estate, including fees for services performed by attorneys employed by the executor or administrator in relation to the administration of the entire estate, a court may fix which of those costs, expenses, and fees, not to exceed an aggregate of five thousand dollars, in addition to the costs, expenses, fees, and compensation authorized by division (A)(1) of this section, shall be paid prior to any liens placed on or after the effective date of this amendment, upon the real property sold and notwithstanding the purchase of the real property by a lien holder.

(B) To the payment of taxes, interest, penalties, and assessments then due against the real property, and to the payment of mortgages and judgments against the ward or deceased person, according to their respective priorities of lien, so far as they operated as a lien on the real property of the deceased at the time of the sale, or on the estate of the ward at the time of the sale, that shall be apportioned and determined by the court, or on reference to a master, or otherwise;

(C)(1) In the case of an executor or administrator, the remaining proceeds of sale shall be applied as follows:

(a) To the payment of legacies with which the real property of the deceased was charged, if the action is to sell real property to pay legacies;

(b) To discharge the claims and debts of the estate in the order provided by law.

(2) Whether the executor or administrator was appointed in this state or elsewhere, the surplus of the proceeds of sale shall be considered for all purposes as real property, and be disposed of accordingly.

Last updated March 18, 2026 at 12:06 PM

Notes of Decisions
Cited in 10 cases, 1954–2019 · leading case: Taneff v. Lipka, 2019 Ohio 887 (Ohio Ct. App. 2019).
Sort: Relevance Newest Treatment
Taneff v. Lipka, 2019 Ohio 887 (Ohio Ct. App. 2019). · cites it 3× “The probate court noted "[i]n this case, the sale was approved and confirmed," and, therefore, under R.C 2127.38, the court must determine what fees and costs are due to appellee as ancillary administrator.”
Gehlmann v. Gehlmann, 2014 Ohio 4990 (Ohio Ct. App. 2014). · cites it 30× “ASSIGNMENT OF ERROR I THE JUDGMENT ENTRY DATED FEBRUARY 26, 2013[,] SUSTAINING DEFENDANT’S OBJECTION AND REDUCING ATTORNEY FEES IN A LAND SALE PROCEEDING MUST BE REVERSED BECAUSE IT IS BASED ON AN IMPROPER ANALYSIS OF THE RELEVANT STATUTE, TO WIT: R.C. 2127.38. {¶5} Ms. Funk…”
In Re Est. of Cogan, 703 N.E.2d 858 (Ohio Ct. App. 1997). · cites it 3× “” R.C. 2127.38 governs the distribution of proceeds from the sale of real estate following action by an executor.”
Aranda v. Tammac Holdings Corp., 919 N.E.2d 278 (Ohio Ct. App. 2009). · cites it 8× “{¶ 2} In its sole assignment of error, Tammac contends that the trial court violated R.C. 2127.38 by giving claims for attorney fees and executor fees priority *12 over its mortgage to the extent that those fees were not incurred “in connection with the sale” of the real estate.”
Roderick v. Fisher, 122 N.E.2d 475 (Ohio Ct. App. 1954). · cites it 4× “The disposition of the proceeds of sale of real estate by an executor, administrator or guardian, in Ohio, is controlled by Section 2127.38, Revised Code, which in part provides: “The sale price of real estate sold following an action by an executor, administrator, or guardian…”
Wiesenmayer v. Vaspory, 2019 Ohio 1805 (Ohio Ct. App. 2019). · cites it 7× “{¶ 31} R.C. 2127.38 sets forth the order of distribution of proceeds of the sale, as follows: (A) To discharge the costs and expenses of the sale * * * (B) To the payment of taxes, interest, penalties, and assessments then due against the real property, and to the payment of…”
Div. of Aid for the Aged v. Huff, 168 N.E.2d 582 (Ohio Ct. App. 1960). · cites it 2× “24, Revised Code, Section 2127.38, Revised Code, applies since the division’s lien is a mortgage, and if it can’t be called such then by the language used in such section the Legislature intended the division to enjoy the rights and benefits of a mortgagee.”
Severing v. Severing, 2015 Ohio 5236 (Ohio Ct. App. 2015). · cites it 2× “R.C. 2127.38 provides in pertinent part: The sale price of real property sold following an action by an executor, administrator, or guardian shall be applied and distributed as follows: *** (B) To the payment of taxes, interest, penalties, and assessments then due against the…”
Mason v. Mason, 2011 Ohio 4775 (Ohio Ct. App. 2011). “THE PROBATE COURT ABUSED ITS DISCRETION BECAUSE DEFENDANT-APPELLANT PNC IS ENTITLED TO RECEIVE ITS SHARE OF THE PROCEEDS PURSUANT TO OHIO REVISED CODE §2127.38 AND OHIO REVISED CODE §2127.19 DOES NOT AUTHORIZE LIEN EXTINGUISHMENTS PRIOR TO SALE.”
Gasper v. Adkins, 2018 Ohio 3941 (Ohio Ct. App. 2018). · cites it 2× “20 provides that the probate court, with consent of the mortgagee, may authorize the sale of lands "subject to" mortgage, but that the giving of such consent shall release the ward should a deficit later appear.”
— Ohio Rev. Code § 2127.38(A) — 4 cases
Taneff v. Lipka, 2019 Ohio 887 (Ohio Ct. App. 2019). “The probate court noted "[i]n this case, the sale was approved and confirmed," and, therefore, under R.C 2127.38, the court must determine what fees and costs are due to appellee as ancillary administrator.”
Gehlmann v. Gehlmann, 2014 Ohio 4990 (Ohio Ct. App. 2014). “ASSIGNMENT OF ERROR I THE JUDGMENT ENTRY DATED FEBRUARY 26, 2013[,] SUSTAINING DEFENDANT’S OBJECTION AND REDUCING ATTORNEY FEES IN A LAND SALE PROCEEDING MUST BE REVERSED BECAUSE IT IS BASED ON AN IMPROPER ANALYSIS OF THE RELEVANT STATUTE, TO WIT: R.C. 2127.38. {¶5} Ms. Funk…”
Aranda v. Tammac Holdings Corp., 919 N.E.2d 278 (Ohio Ct. App. 2009). “{¶ 2} In its sole assignment of error, Tammac contends that the trial court violated R.C. 2127.38 by giving claims for attorney fees and executor fees priority *12 over its mortgage to the extent that those fees were not incurred “in connection with the sale” of the real estate.”
Wiesenmayer v. Vaspory, 2019 Ohio 1805 (Ohio Ct. App. 2019). “{¶ 31} R.C. 2127.38 sets forth the order of distribution of proceeds of the sale, as follows: (A) To discharge the costs and expenses of the sale * * * (B) To the payment of taxes, interest, penalties, and assessments then due against the real property, and to the payment of…”
— Ohio Rev. Code § 2127.38(B) — 2 cases
Gehlmann v. Gehlmann, 2014 Ohio 4990 (Ohio Ct. App. 2014). “ASSIGNMENT OF ERROR I THE JUDGMENT ENTRY DATED FEBRUARY 26, 2013[,] SUSTAINING DEFENDANT’S OBJECTION AND REDUCING ATTORNEY FEES IN A LAND SALE PROCEEDING MUST BE REVERSED BECAUSE IT IS BASED ON AN IMPROPER ANALYSIS OF THE RELEVANT STATUTE, TO WIT: R.C. 2127.38. {¶5} Ms. Funk…”
Wiesenmayer v. Vaspory, 2019 Ohio 1805 (Ohio Ct. App. 2019). “{¶ 31} R.C. 2127.38 sets forth the order of distribution of proceeds of the sale, as follows: (A) To discharge the costs and expenses of the sale * * * (B) To the payment of taxes, interest, penalties, and assessments then due against the real property, and to the payment of…”
— Ohio Rev. Code § 2127.38(C)(1) — 1 case
Wiesenmayer v. Vaspory, 2019 Ohio 1805 (Ohio Ct. App. 2019). “{¶ 31} R.C. 2127.38 sets forth the order of distribution of proceeds of the sale, as follows: (A) To discharge the costs and expenses of the sale * * * (B) To the payment of taxes, interest, penalties, and assessments then due against the real property, and to the payment of…”
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