The Order of Abatement
Not every estate can cover everything a will promises. When a person dies, debts, taxes, and administrative costs can shrink what is available. When that happens, the law does not reduce every gift equally. Instead, it follows a fixed priority.
Shares of distributees abate, without any preference or priority as between real and personal property, in the following order: 1. Property not disposed of by the will. 2. Residuary devises. 3. General devises. 4. Specific devises.
A.R.S. § 14-3902(A)Property that was not addressed in the will gets used first. If that is not enough, the residuary estate (the "everything else" clause) absorbs the next round of reductions. General gifts of money come third. Specific items named in the will are the last to be touched. Within each category, reductions are proportional. This applies equally to real property and personal property.
When the Testator Had a Different Plan
A will can override this default order. If the testator expressed a preference for how gifts should be reduced, or if following the default order would defeat the purpose of a particular bequest, the court may adjust accordingly.
If the will expresses an order of abatement, or if the testamentary plan or the express or implied purpose of the devise would be defeated by the order of abatement stated in subsection A, the shares of the distributees abate as may be found necessary to give effect to the intention of the testator.
A.R.S. § 14-3902(B)This statute also addresses how community and separate property interact during this process. Community debts are charged against community property. Separate debts are charged against separate property and the balance of the decedent's half of community property.
What This Means for Families
When a person dies, many family members expect to receive what the will promises. But real estate, bank accounts, retirement accounts, and other assets may not stretch far enough. A surviving spouse may find that certain gifts to other beneficiaries get reduced before their share is affected.
Understanding abatement helps families set realistic expectations. Assets outside the probate estate, such as those with beneficiary designations on retirement accounts or bank accounts, pass directly to named recipients. They are not subject to abatement. Only assets that flow through the will are affected by this priority system.
For families with complex estates, reviewing the will's language about abatement can prevent surprises. If the will is silent, the default order controls.