SB 1203 — An Act amending Title 20 (Decedents, Estates and Fiduciaries) of the Pennsylvania Consolidated Statutes, in dispositions independent of letters, family exemption, probate of wills and grant of letters, providing for small estate primary residence affidavit.

PRINTER'S NO.   1540

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                        SENATE BILL
                        No. 1203
                                               Session of
                                                 2026

     INTRODUCED BY MALONE, KANE AND HUGHES, MARCH 30, 2026

     REFERRED TO JUDICIARY, MARCH 30, 2026


                                    AN ACT
 1   Amending Title 20 (Decedents, Estates and Fiduciaries) of the
 2      Pennsylvania Consolidated Statutes, in dispositions
 3      independent of letters, family exemption, probate of wills
 4      and grant of letters, providing for small estate primary
 5      residence affidavit.
 6      The General Assembly of the Commonwealth of Pennsylvania
 7   hereby enacts as follows:
 8      Section 1.    Title 20 of the Pennsylvania Consolidated
 9   Statutes is amended by adding a section to read:
10   § 3103.   Small estate primary residence affidavit.
11      (a)    Authorization.--A county property office may establish,
12   consistent with this section, a process that permits transfer by
13   affidavit of real property containing a primary residence during
14   the administration of a small estate.
15      (b)    Small estate primary residence affidavit.--If a person
16   dies while legally domiciled and owning a primary residence in a
17   county that has established a process under subsection (a), the
18   county in which the decedent was domiciled at the time of death
19   may in a decree direct distribution of the primary residence to
20   the parties entitled to the primary residence:
 1          (1)   upon petition of a party in interest;
 2          (2)   in the discretion of the court;
 3          (3)   with or without appraisement;
 4          (4)   with notice as the court shall direct; and
 5          (5)   whether or not letters have been issued or a will
 6    probated.
 7    (c)   Process.--
 8          (1)   Pursuant to the process developed by the county
 9    property office under subsection (a), the attorney for the
10    descendants, ascendants or surviving spouse of the decedent
11    shall record the property transfer of the decedent's primary
12    residence with the county.
13          (2)   If the descendants, ascendants or surviving spouse
14    of the decedent prove that their income is less than 120% of
15    the Federal poverty guidelines, the county property office
16    shall waive any filing fees under this section.
17          (3)   The authority of the court to award distribution of
18    a primary residence under this section shall not be
19    restricted because of the decedent's ownership of real
20    estate, regardless of its value.
21          (4)   The decree of distribution shall:
22                (i)    Constitute sufficient authority to all transfer
23          agents, registrars and others dealing with the primary
24          residence of the estate to recognize the persons named in
25          the decree as entitled to receive the primary residence
26          to be distributed without administration.
27                (ii)   In all respects have the same effect as a
28          decree of distribution after an accounting by a personal
29          representative.
30          (5)   Within two years after the decree of distribution

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 1      has been made, a party in interest may file a petition to
 2      revoke the decree because an improper distribution has been
 3      ordered. If the court finds that an improper distribution has
 4      been ordered, the court shall revoke the decree and direct
 5      restitution as equity and justice require.
 6      (d)   Reporting.--
 7            (1)   No later than five years after the effective date of
 8      this section, the Local Government Commission shall conduct a
 9      study of county property offices that have established
10      processes authorized under subsection (a).
11            (2)   No later than six years after the effective date of
12      this section, the Local Government Commission shall submit a
13      report of the study to the General Assembly and shall provide
14      recommendations on the continuation, expansion or termination
15      of the authority granted under subsection (a).
16      (e)   Realty transfer tax.--A county, city or school district
17   that is due a payment of a realty transfer tax as a result of a
18   transfer of property under this section may waive, refund or
19   exempt the realty transfer tax subject to this section.
20      (f)   Expiration.--This section shall expire seven years after
21   the effective date of this subsection.
22      (g)   Definitions.--As used in this section, the following
23   words and phrases shall have the meanings given to them in this
24   subsection unless the context clearly indicates otherwise:
25      "County property office."    The recorder of deeds, register of
26   wills or other county government office responsible for the
27   transfer of deeds within a county.
28      "Primary residence."    Residential real property primarily
29   used as a home with an assessed value of no more than $150,000.
30      Section 2.    This act shall take effect in 60 days.

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