Are different claims against the estate prioritized differently?

Yes. Florida’s Probate Code establishes the exact order of priority when it comes to repaying claims against the estate. Costs of administration (i.e. expenses incurred in the process of administering the probate estate of the decedent) are given first priority. These include personal representative and attorney fees.

Funeral and burial expenses follow, as a Class 2 creditor, with taxes owed as a Class 3 priority creditor.

The prioritization of creditor classes becomes very important in insolvent estates. With the exception of certain exempt assets, creditors are generally paid in an estate proceeding before beneficiaries receive their inheritances.