Wis. Stat. § 859.25: Priority of payment of claims and allowances.

(1) Classes and priority. At the time of their allowance, all claims and allowances shall be classified in one of the following classes. If the applicable assets of the estate are insufficient to pay all claims and allowances in full, the personal representative shall make payment in the following order:

(a) Costs and expenses of administration.

(b) Reasonable funeral and burial expenses.

(c) Provisions for the family of the decedent under ss. 861.31, 861.33 and 861.35.

(d) Reasonable and necessary expenses of the last sickness of the decedent, including compensation of persons attending the decedent.

(e) All debts, charges or taxes owing to the United States, this state or a governmental subdivision or municipality of this state.

(f) Wages, including pension, welfare and vacation benefits, due to employees which have been earned within 3 months before the date of the death of the decedent, not to exceed $300 in value to each employee.

(g) Property assigned to the surviving spouse or surviving domestic partner under s. 861.41.

(h) All other claims allowed.

(2) No preference within classes. Preference shall not be given in the payment of any claim over any other claim of the same class, nor shall a claim due and payable be entitled to a preference over claims not due.