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Division Director

Toma Wilkerson


Assistant Division Director

Mary Linzee Branham


Division of Rehabilitation and Liquidation
Alexander Building
2020 Capital Circle SE
Suite 310
Tallahassee, FL 32301
1-800-882-3054

Priority of Claims

During the evaluation of a claim, the Division assigns the claim a priority based upon applicable law. The priority which is assigned to a claim affects the ultimate payment on the claim because the priority establishes the order in which claim distributions are made. Claims in a higher priority are paid in full prior to claims in lower priorities. The highest priority is Class 1 and the lowest priority is Class 11.

The current statutory priority scheme is set out in Section 631.271, Florida Statutes – Priority of Claims.

Prior to July 1, 2012, a different version of the statutory priority scheme was used. For companies that were ordered liquidated prior to that date, please refer to Section 631.271, Florida Statutes (2011).

For companies placed into receivership on or after July 1, 2012, Section 631.271(j), Florida Statutes authorizes the payment of interest on claims in Classes 1-9, prior to making any payment on shareholder claims. The interest rate is calculated in accordance with Section 55.03(3), Florida Statutes, and starts from the date of the Liquidation Order ("April 1, 2013"), and accrues until the date the Receivership Court approves the distribution.  Judgment interest rates are published each year on January 1st and can be found at  https://www.myfloridacfo.com/Division/AA/LocalGovernments/Historical.htm

Please note that distributions are made through-out the life cycle of the Estate.

If you need guidance on the priority of your claim for a specific receivership, please contact the Division by using this link: Contact Us.