As used in this division: (a) Claim means a demand for payment for any of the following, whether due, not due, accrued or not accrued, or contingent, and whether liquidated or unliquidated: (1) Liability of the decedent, whether arising in contract, tort, or otherwise. (2) Liability for taxes incurred before the decedent`s death, whether assessed before or after the decedent`s death, other than property taxes and assessments secured by real property liens. (3) Liability of the estate for funeral expenses of the decedent. (b) Claim does not include a dispute regarding title of a decedent to specific property alleged to be included in the decedent` s estate. (c) Creditor means a person who may have a claim against estate property.