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. 2829
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2172
Session of
2026
INTRODUCED BY SCOTT, POWELL, HILL-EVANS, OTTEN, ABNEY,
DOUGHERTY, HARKINS AND NEILSON, JANUARY 29, 2026
REFERRED TO COMMITTEE ON JUDICIARY, JANUARY 30, 2026
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.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Title 20 of the Pennsylvania Consolidated
Statutes is amended by adding a section to read:
§ 3103. Small estate primary residence affidavit.
(a) Authorization.--A county property office may establish,
consistent with this section, a process that permits transfer by
affidavit of real property containing a primary residence during
the administration of a small estate.
(b) Small estate primary residence affidavit.--If a person
dies while legally domiciled and owning a primary residence in a
county that has established a process under subsection (a), the
county in which the decedent was domiciled at the time of death
may in a decree direct distribution of the primary residence to
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the parties entitled to the primary residence:
(1) upon petition of a party in interest;
(2) in the discretion of the court;
(3) with or without appraisement;
(4) with notice as the court shall direct; and
(5) whether or not letters have been issued or a will
probated.
(c) Process.--
(1) Pursuant to the process developed by the county
property office under subsection (a), the attorney for the
descendants, ascendants or surviving spouse of the decedent
shall record the property transfer of the decedent's primary
residence with the county.
(2) If the descendants, ascendants or surviving spouse
of the decedent prove that their income is less than 120% of
the Federal poverty guidelines, the county property office
shall waive any filing fees under this section.
(3) The authority of the court to award distribution of
a primary residence under this section shall not be
restricted because of the decedent's ownership of real
estate, regardless of its value.
(4) The decree of distribution shall:
(i) Constitute sufficient authority to all transfer
agents, registrars and others dealing with the primary
residence of the estate to recognize the persons named in
the decree as entitled to receive the primary residence
to be distributed without administration.
(ii) In all respects have the same effect as a
decree of distribution after an accounting by a personal
representative.
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(5 ) Within two years after the decree of distribution
has been made, a party in interest may file a petition to
revoke the decree because an improper distribution has been
ordered. If the court finds that an improper distribution has
been ordered, the court shall revoke the decree and direct
restitution as equity and justice require.
(d) Reporting.--
(1) No later than five years after the effective date of
this section, the Local Government Commission shall conduct a
study of county property offices that have established
processes authorized under subsection (a).
(2) No later than six years after the effective date of
this section, the Local Government Commission shall submit a
report of the study to the General Assembly and shall provide
recommendations on the continuation, expansion or termination
of the authority granted under subsection (a).
(e) Realty transfer tax.--A county, city or school district
that is due a payment of a realty transfer tax as a result of a
transfer of property under this section may waive, refund or
exempt the realty transfer tax subject to this section.
(f) Expiration.--This section shall expire seven years after
the effective date of this subsection.
(g) Definitions.--As used in this section, the following
words and phrases shall have the meanings given to them in this
subsection unless the context clearly indicates otherwise:
"County property office." The recorder of deeds, register of
wills or other county government office responsible for the
transfer of deeds within a county.
"Primary residence." Residential real property primarily
used as a home with an assessed value of no more than $150,000.
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Section 2. This act shall take effect in 60 days.
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