After payment of costs of administration the debts of the estate shall be paid in the following order:

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Terms Used In Washington Code 11.76.110

  • Decedent: A deceased person.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Real estate: includes , except as otherwise specifically provided herein, all lands, tenements, and hereditaments, and all rights thereto, and all interest therein possessed and claimed in fee simple, or for the life of a third person. See Washington Code 11.02.005
(1) Funeral expenses in such amount as the court shall order.
(2) Expenses of the last sickness, in such amount as the court shall order.
(3) Wages due for labor performed within sixty days immediately preceding the death of decedent.
(4) Debts having preference by the laws of the United States.
(5) Taxes, or any debts or dues owing to the state.
(6) Judgments rendered against the deceased in his or her lifetime which are liens upon real estate on which executions might have been issued at the time of his or her death, and debts secured by mortgages in the order of their priority.
(7) All other demands against the estate.

NOTES:

Borrowing on general credit of estate: RCW 11.56.280.
Claims against estate: Chapter 11.40 RCW.
Sale, etc., of propertyPriority as to realty or personalty: Chapter 11.10 RCW.
Tax constitutes debtPriority of lien: RCW 82.32.240.
Wages, preference on death of employer: RCW 49.56.020.