---
title: O.C.G.A. § 53-7-40. Liability of estate; priority of claims.
collection: code
id: 53-7-40
cite_as: O.C.G.A. § 53-7-40 (2025)
canonical_url: https://georgiacommons.org/code/53-7-40
md_url: https://georgiacommons.org/code/53-7-40.md
text_url: https://georgiacommons.org/code/53-7-40/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t52-t53-(v40)-2021-pdf.pdf?sfvrsn=d23ba203_0#page=600
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
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current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES / ADMINISTRATION OF ESTATES GENERALLY / CLAIMS AGAINST OR IN FAVOR OF ESTATE
---

# O.C.G.A. § 53-7-40. Liability of estate; priority of claims.

Unless otherwise provided by law, all property of the estate, both real and personal, shall be liable for the payment of claims against the estate in the following order:

(1) Year’s support for the family;

(2) Funeral expenses, whether or not the decedent leaves a surviving spouse, in an amount which corresponds with the circumstances of the decedent in life. If the estate is solvent, the personal representative is authorized to provide a suitable protection for the grave;

(3) Other necessary expenses of administration;

(4) Reasonable expenses of the decedent’s last illness;

(5) Unpaid taxes or other debts due the state or the United States;

(6) Judgments, secured interests, and other liens created during the lifetime of the decedent, to be paid according to their priority of lien. Secured interests and other liens on specific property shall be preferred only to the extent of such property; and

(7) All other claims.

## History

Code 1981, § 53-7-40, enacted by Ga. L. 1996, p. 504, § 10.

## Cross References

Action against representative of joint obligor of a note, bill, bond, or other obligation in writing, § 9-2-27. Priority of tax liens generally, § 48-2-56.

## Law Reviews

For article, ‘‘The Time Gap in Wills: Shifting Assets and Shrinking Estates — Obsolescence and Testamentary Planning in Georgia,’’ see 6 Ga. L. Rev. 649 (1972).

For comment on King v. Dalton, 85 Ga. App. 641, 69 S.E.2d 907 (1952), see 15 Ga. B.J. 211 (1952).

## Administrative Rules and Regulations

Recovery of assistance; no estate, Official Compilation of the Rules and Regulations of the State of Georgia, Estate Recovery, Department of Community Health, Medical Assistance, Estate Recovery, Sec. 111-3-8-.06.