Tennessee Code Annotated

Tenn. Code Ann. § 30-2-317 (2026)

Priority of claims - Payment - Contested or unmatured claims

✓ current as of May 2026

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(a) All claims or demands against the estate of any deceased person shall be divided into the following classifications, which shall have priority in the order shown:
- (1) First: Costs of administration, including, but not limited to, premiums on the fiduciary bonds and reasonable compensation to the personal representative and the personal representative's counsel;
- (2) Second: Reasonable funeral expenses;
- (3) Third: Taxes and assessments imposed by the federal or any state government or subdivision of the federal or any state government, including claims by the bureau of TennCare pursuant to § 71-5-116 and including city and county governments; and
- (4) Fourth: All other demands that may be filed as aforementioned within four (4) months after the date of notice to creditors.

(b) All demands against the estate shall be paid by the personal representative in the order in which they are classed, and no demand of one class shall be paid until the claims of all prior classes are satisfied or provided for; and if there are not sufficient assets to pay the whole of any one class, the claims in that class shall be paid pro rata.

(c) Debts due upon bills single, bonds, bills of exchange and promissory notes, whether with or without seal, and upon settled and liquidated accounts signed by the debtor, are of equal dignity, unless otherwise provided, and are to be paid accordingly.

(d) The personal representative shall hold aside sufficient funds or other assets to pay each contested or unmatured claim (or the proper ratable portion thereof, as the case may be) with interest (if the claim be one bearing interest), until it is determined whether or not the claim is to be paid, or until an unmatured claim has reached maturity, also sufficient assets to meet the expenses of pending litigation and costs of court and any unpaid taxes.

Amended by 2014 Tenn. Acts, ch. 883,s 2, eff. 7/1/2014.

Code 1858, § 2250 (deriv. Acts 1786, ch. 4, § 2); Shan., § 3983; mod. Code 1932, § 8195; Acts 1939, ch. 175, § 4; 1947, ch. 137, § 1; C. Supp. 1950, § 8196.5 (Williams, § 8196.4); Acts 1971, ch. 229, § 5; T.C.A. (orig. ed.), § 30-520; Acts 1997, ch. 426, § 7; 2001, ch. 400, § 1; 2006, ch. 639, § 2.

Notes of Decisions

Cited in 27 cases (5 in the last 5 years), 1988–2026 · leading case: In Re: Est. of Martha M. Tanner, 295 S.W.3d 610 (Tenn. 2009).

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In Re: Est. of Martha M. Tanner, 295 S.W.3d 610 (Tenn. 2009). · cites it 8× “” Tenn. Code Ann. § 30-2-317 (a)(3) (2001).”

Union Planters Nat'l Bank v. Dedman, 86 S.W.3d 515 (Tenn. Ct. App. 2001). · cites it 2× “Tenn.Code Ann. § 30-2-317(a)(l)(2000). When executors retain legal counsel, they are liable for the legal fees until a court determines that the legal services were required and that the fee was reasonable.”

In Re Est. of Omer Stidham, 438 S.W.3d 535 (Tenn. Ct. App. 2012). · cites it 3× “When a creditor is attempting to recover from a revocable trust, the recovery is limited by the priority of payment of claims provided in section 30-2-317. See TenmCode Ann. § 35-15-505(a)(5) (“The [priority of payment of claims] from the probate estate of a decedent shall apply…”

The Est. of Clint Wallace v. NewRez, LLC (Tenn. Ct. App. 2022). · cites it 60× “00 after it ordered the sale of real property by classifying NewRez, a first- -8- priority secured lienholder, as a creditor subject to pro-rata distribution of the assets of the Estate pursuant to Tenn. Code Ann. § 30-2-317 .” It also maintains that the “error of the trial…”

Perlberg v. Jahn, 773 S.W.2d 925 (Tenn. Ct. App. 1989). “§ 30-2-317. Priority of claims — Payment— Contested or unmatured claims.”

In Re Est. of James W. Ford, M.D., 207 S.W.3d 758 (Tenn. Ct. App. 2006). · cites it 6× “The Receiver appeals from this Order and raises one issue for review as stated in his brief: Is the Receiver’s interest limited to a “claim” under Tenn.Code Ann. § 30-2-317, placing him behind administrative expenses and the Internal Revenue Service, or can he recover corporate…”

In Re Est. of Shelton D. Ramey (2021). · cites it 3× “Crouse cites to Tenn. Code Ann. § 30-2-317 , which provides as relevant: “(a) All claims or demands against the estate of any deceased person shall be divided into the following classifications, which shall have priority in the order shown: (1) First: Costs of administration, ….”

In Re: The Conservatorship Of Mary Ruth Davis Hudson, 578 S.W.3d 896 (2018). “See Tenn. Code Ann. § 30-2-317 (2015) (setting forth the priority of claims against an estate).”

In Re: Est. of Richard L. Leath v. David Leath (Tenn. Ct. App. 2005). · cites it 4× “See T.C.A. § 30-2-317. 6 As previously noted, the trial court’s order of February 4, 2000, did not make any provisions for payment of the Estate income taxes.”

In Re: Est. of Robert Lee Abbott (Tenn. Ct. App. 2013). · cites it 4× “1992); see Tenn. Code Ann. §§ 30-2-317 , -606. The determination of reasonableness is left, in the first instance, to the trial court’s sound discretion, and it is to make that determination in light of all the relevant circumstances.”

In Re Est. of Eloise J. Storey (Tenn. Ct. App. 2018). · cites it 2× “First, Tennessee Code Annotated section 30-2-317 states the types of claims that may be authorized to be paid by an estate and their priority.”

In Re Est. of Johnny Baxter Vaughn, Jr. (2020). · cites it 2× “Tenn. Code Ann. § 30-2-317 (a)(2). Had funds been available, Mrs.”

Show all 27 citing cases →

— Tenn. Code Ann. § 30-2-317(a) — 4 cases

In Re Est. of Omer Stidham, 438 S.W.3d 535 (Tenn. Ct. App. 2012). “When a creditor is attempting to recover from a revocable trust, the recovery is limited by the priority of payment of claims provided in section 30-2-317. See TenmCode Ann. § 35-15-505(a)(5) (“The [priority of payment of claims] from the probate estate of a decedent shall apply…”

The Est. of Clint Wallace v. NewRez, LLC (Tenn. Ct. App. 2022). “00 after it ordered the sale of real property by classifying NewRez, a first- -8- priority secured lienholder, as a creditor subject to pro-rata distribution of the assets of the Estate pursuant to Tenn. Code Ann. § 30-2-317 .” It also maintains that the “error of the trial…”

In Re Est. of Anna Sue Dunlap, Richard Gossum, Adm'r CTA (Tenn. Ct. App. 2011).

In Re Est. of Shelton D. Ramey (2021). “Crouse cites to Tenn. Code Ann. § 30-2-317 , which provides as relevant: “(a) All claims or demands against the estate of any deceased person shall be divided into the following classifications, which shall have priority in the order shown: (1) First: Costs of administration, ….”

— Tenn. Code Ann. § 30-2-317(a)(3) — 1 case

In Re: Est. of Martha M. Tanner, 295 S.W.3d 610 (Tenn. 2009). “” Tenn. Code Ann. § 30-2-317 (a)(3) (2001).”

— Tenn. Code Ann. § 30-2-317(a)(l)(2000) — 1 case

Union Planters Nat'l Bank v. Dedman, 86 S.W.3d 515 (Tenn. Ct. App. 2001). “Tenn.Code Ann. § 30-2-317(a)(l)(2000). When executors retain legal counsel, they are liable for the legal fees until a court determines that the legal services were required and that the fee was reasonable.”

— Tenn. Code Ann. § 30-2-317(b) — 1 case

— Tenn. Code Ann. § 30-2-317(c) — 1 case

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