Wis. Stat. § 877.36: Debts, order of payment.

The next of kin, legatees, heirs, or devisees who are liable for demands against the decedent under this chapter shall be given preference in the payment of and shall be liable for demands against the estate in the following order:

(1) Debts entitled to preference under the laws of the United States.

(2) Judgments entered in the judgment and lien docket against the decedent, according to the respective priority of the judgments.

(3) All other debts arising or growing out of any contract.