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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).

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