{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/64.2-528.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/64.2-528.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/64.2-528.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/64.2-528.html"}],"law_id":85677,"edition_id":1,"section_id":85677,"structure_id":14879,"section_number":"64.2-528","catch_line":"Order in which debts and demands of decedents to be paid","history":"Code 1950, \u00a7 64-147; 1956, c. 231; 1966, c. 274; 1968, c. 656, \u00a7 64.1-157; 1972, c. 96; 1981, c. 580; 1986, c. 109; 1993, c. 259; 1996, c. 84; 1997, c. 801; 2007, c. 735; 2008, cc. 666, 817; 2012, c. 614; 2014, c. 532; 2017, c. 591; 2025, c. 148.","full_text":"When the assets of the decedent in his personal representative’s possession are not sufficient to satisfy all debts and demands against him, they shall be applied to the payment of such debts and demands in the following order:\n\n1\n\nCosts and expenses of administration;2\n\nThe allowances provided in Article 2 (§ 64.2-309 et seq.) of Chapter 3;3\n\nFuneral expenses not to exceed $5,000;4\n\nDebts and taxes with preference under federal law;5\n\nMedical and hospital expenses of the last illness of the decedent, including compensation of persons attending him not to exceed $4,000 for each hospital and nursing home and $550 for each person furnishing services or goods;6\n\nDebts and taxes due the Commonwealth;7\n\nDebts due as trustee for persons under disabilities; as receiver or commissioner under decree of court of the Commonwealth; as personal representative, guardian, conservator, or committee when the qualification was in the Commonwealth; and for moneys collected by anyone to the credit of another and not paid over, regardless of whether or not a bond has been executed for the faithful performance of the duties of the party so collecting such funds;8\n\nDebts for child support arrearages;9\n\nDebts and taxes due localities and municipal corporations of the Commonwealth; and10\n\nAll other claims.\n\t\t\tNo preference shall be given in the payment of any claim over any other claim of the same class, and a claim due and payable shall not be entitled to a preference over a claim not due.","order_by":null,"text":{"0":{"id":306845,"text":"When the assets of the decedent in his personal representative’s possession are not sufficient to satisfy all debts and demands against him, they shall be applied to the payment of such debts and demands in the following order:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":306846,"text":"Costs and expenses of administration;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":306847,"text":"The allowances provided in Article 2 (§ 64.2-309 et seq.) of Chapter 3;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":306848,"text":"Funeral expenses not to exceed $5,000;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":306849,"text":"Debts and taxes with preference under federal law;","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":306850,"text":"Medical and hospital expenses of the last illness of the decedent, including compensation of persons attending him not to exceed $4,000 for each hospital and nursing home and $550 for each person furnishing services or goods;","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":306851,"text":"Debts and taxes due the Commonwealth;","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":306852,"text":"Debts due as trustee for persons under disabilities; as receiver or commissioner under decree of court of the Commonwealth; as personal representative, guardian, conservator, or committee when the qualification was in the Commonwealth; and for moneys collected by anyone to the credit of another and not paid over, regardless of whether or not a bond has been executed for the faithful performance of the duties of the party so collecting such funds;","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":306853,"text":"Debts for child support arrearages;","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"9":{"id":306854,"text":"Debts and taxes due localities and municipal corporations of the Commonwealth; and","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8","next_prefix":"10"},"10":{"id":306855,"text":"All other claims.\n\t\t\tNo preference shall be given in the payment of any claim over any other claim of the same class, and a claim due and payable shall not be entitled to a preference over a claim not due.","type":"section","prefixes":["10"],"prefix":"10","entire_prefix":"10","prefix_anchor":"10","level":1,"prior_prefix":"9"}},"ancestry":[{"id":14879,"edition_id":1,"name":"Liability of Personal Estate to Debts","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":13926,"metadata":{},"date_created":"2026-06-26 03:50:32","date_modified":"2026-06-26 03:50:32","permalink":{"id":273497,"object_type":"structure","relational_id":14879,"identifier":"5","token":"64.2\/II\/5\/5","url":"\/64.2\/II\/5\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13926,"edition_id":1,"name":"Personal Representatives and Administration of Estates","identifier":"5","label":"chapter","depth":3,"order_by":1,"parent_id":12863,"metadata":{},"date_created":"2026-06-26 03:46:19","date_modified":"2026-06-26 03:46:19","permalink":{"id":273379,"object_type":"structure","relational_id":13926,"identifier":"5","token":"64.2\/II\/5","url":"\/64.2\/II\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12863,"edition_id":1,"name":"Wills and Decedents' Estates","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12723,"metadata":{},"date_created":"2026-06-26 03:43:57","date_modified":"2026-06-26 03:43:57","permalink":{"id":272911,"object_type":"structure","relational_id":12863,"identifier":"II","token":"64.2\/II","url":"\/64.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12723,"edition_id":1,"name":"Wills, Trusts, and Fiduciaries","identifier":"64.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":272781,"object_type":"structure","relational_id":12723,"identifier":"64.2","token":"64.2","url":"\/64.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":82254,"structure_id":14879,"section_number":"64.2-525","catch_line":"Debtor's appointment as executor","url":"\/64.2-525\/","token":"64.2\/II\/5\/5\/64.2-525","metadata":false},{"id":76443,"structure_id":14879,"section_number":"64.2-526","catch_line":"What personal estate to be sold; use of proceeds","url":"\/64.2-526\/","token":"64.2\/II\/5\/5\/64.2-526","metadata":false},{"id":84562,"structure_id":14879,"section_number":"64.2-527","catch_line":"Estate held for another's life; inclusion in personal estate","url":"\/64.2-527\/","token":"64.2\/II\/5\/5\/64.2-527","metadata":false},{"id":85677,"structure_id":14879,"section_number":"64.2-528","catch_line":"Order in which debts and demands of decedents to be paid","url":"\/64.2-528\/","token":"64.2\/II\/5\/5\/64.2-528","metadata":false},{"id":56819,"structure_id":14879,"section_number":"64.2-529","catch_line":"Creditors to be paid in order of their classification; class paid ratably; when representative not liable for paying debt","url":"\/64.2-529\/","token":"64.2\/II\/5\/5\/64.2-529","metadata":false},{"id":67136,"structure_id":14879,"section_number":"64.2-530","catch_line":"Lien acquired during lifetime of decedent not affected","url":"\/64.2-530\/","token":"64.2\/II\/5\/5\/64.2-530","metadata":false},{"id":67079,"structure_id":14879,"section_number":"64.2-531","catch_line":"Nonexoneration; payment of lien if granted by agent","url":"\/64.2-531\/","token":"64.2\/II\/5\/5\/64.2-531","metadata":false}],"previous_section":{"id":84562,"structure_id":14879,"section_number":"64.2-527","catch_line":"Estate held for another's life; inclusion in personal estate","url":"\/64.2-527\/","token":"64.2\/II\/5\/5\/64.2-527","metadata":false},"next_section":{"id":56819,"structure_id":14879,"section_number":"64.2-529","catch_line":"Creditors to be paid in order of their classification; class paid ratably; when representative not liable for paying debt","url":"\/64.2-529\/","token":"64.2\/II\/5\/5\/64.2-529","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-528\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 15 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1956, chapter 231; in 1966, chapter 274; in 1968, chapter 656; in 1972, chapter 96; in 1981, chapter 580; in 1986, chapter 109; in 1993, chapter 259; in 1996, chapter 84<\/a>; in 1997, chapter 801<\/a>; in 2007, chapter 735<\/a>; in 2008, chapters 666<\/a> and 817<\/a>; in 2012, chapter 614<\/a>; in 2014, chapter 532<\/a>; in 2017, chapter 591<\/a>; in 2025, chapter 148<\/a>.<\/p>","references":[{"id":65964,"section_number":"64.2-512","catch_line":"Funeral expenses","order_by":null,"url":"\/64.2-512\/"},{"id":67136,"section_number":"64.2-530","catch_line":"Lien acquired during lifetime of decedent not affected","order_by":null,"url":"\/64.2-530\/"},{"id":67079,"section_number":"64.2-531","catch_line":"Nonexoneration; payment of lien if granted by agent","order_by":null,"url":"\/64.2-531\/"},{"id":79038,"section_number":"64.2-532","catch_line":"Real estate of decedent as assets for payment of debts","order_by":null,"url":"\/64.2-532\/"},{"id":69376,"section_number":"64.2-604","catch_line":"Payment or delivery of small asset; funeral expenses and disposition","order_by":null,"url":"\/64.2-604\/"},{"id":63025,"section_number":"8.01-66.10","catch_line":"Death claims settled by compromise or suit","order_by":null,"url":"\/8.01-66.10\/"}],"refers_to":[{"id":87056,"section_number":"64.2-309","catch_line":"Family allowance","order_by":null,"url":"\/64.2-309\/"}],"permalink":{"id":273511,"object_type":"law","relational_id":85677,"identifier":"64.2-528","token":"64.2\/II\/5\/5\/64.2-528","url":"\/64.2-528\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/64.2-528\/","token":"64.2\/II\/5\/5\/64.2-528","dublin_core":{"Title":"Order in which debts and demands of decedents to be paid","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-528","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

When the assets<\/span> of the decedent in his personal representative<\/span>’s possession<\/span> are not sufficient to satisfy all debts and demands against him, they shall be applied to the payment of such debts and demands in the following order<\/span>:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Costs and expenses of administration; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The allowances provided in Article 2 (§ 64.2-309<\/a> et seq.) of Chapter 3; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Funeral expenses not to exceed $5,000; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Debts and taxes with preference under federal law<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Medical and hospital expenses of the last illness of the decedent, including compensation of persons attending him not to exceed $4,000 for each hospital and nursing home and $550 for each person furnishing services or goods; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Debts and taxes due the Commonwealth; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Debts due as trustee<\/span> for persons under disabilities; as receiver or commissioner under decree<\/span> of court<\/span> of the Commonwealth; as personal representative<\/span>, guardian, conservator, or committee when the qualification was in the Commonwealth; and for moneys collected by anyone to the credit of another and not paid over, regardless of whether or not a bond<\/span> has been executed for the faithful performance of the duties of the party<\/span> so collecting such funds; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Debts for child support arrearages; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Debts and taxes due localities and municipal corporations of the Commonwealth; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> All other claims.\n\t\t\tNo preference shall be given in the payment of any claim over any other claim of the same class, and a claim due and payable shall not be entitled to a preference over a claim not due. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nORDER IN WHICH DEBTS AND DEMANDS OF DECEDENTS TO BE PAID (\u00a7 64.2-528)\n\nWhen the assets of the decedent in his personal representative’s\npossession are not sufficient to satisfy all debts and demands against him, they\nshall be applied to the payment of such debts and demands in the following\norder:\n\n1. Costs and expenses of administration;\n\n2. The allowances provided in Article 2 (§ 64.2-309 et seq.) of Chapter 3;\n\n3. Funeral expenses not to exceed $5,000;\n\n4. Debts and taxes with preference under federal law;\n\n5. Medical and hospital expenses of the last illness of the decedent, including\ncompensation of persons attending him not to exceed $4,000 for each hospital and\nnursing home and $550 for each person furnishing services or goods;\n\n6. Debts and taxes due the Commonwealth;\n\n7. Debts due as trustee for persons under disabilities; as receiver or\ncommissioner under decree of court of the Commonwealth; as personal\nrepresentative, guardian, conservator, or committee when the qualification was\nin the Commonwealth; and for moneys collected by anyone to the credit of another\nand not paid over, regardless of whether or not a bond has been executed for the\nfaithful performance of the duties of the party so collecting such funds;\n\n8. Debts for child support arrearages;\n\n9. Debts and taxes due localities and municipal corporations of the\nCommonwealth; and\n\n10. All other claims.\n\t\t\tNo preference shall be given in the payment of any claim over any other claim\nof the same class, and a claim due and payable shall not be entitled to a\npreference over a claim not due.\n\nHISTORY: Code 1950, \u00a7 64-147; 1956, c. 231; 1966, c. 274; 1968, c. 656, \u00a7\n64.1-157; 1972, c. 96; 1981, c. 580; 1986, c. 109; 1993, c. 259; 1996, c. 84;\n1997, c. 801; 2007, c. 735; 2008, cc. 666, 817; 2012, c. 614; 2014, c. 532;\n2017, c. 591; 2025, c. 148.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}