PA HB2172

Counties may establish a simplified affidavit process to transfer a decedent's primary residence (assessed value up to $150,000) to heirs without full probate administration.

Filing fees must be waived for descendants, ascendants, or surviving spouses with income below 120% of federal poverty guidelines.

Counties, cities, and school districts may waive, refund, or exempt realty transfer taxes on properties transferred through this process.

The Local Government Commission must study participating counties within 5 years and report recommendations to the General Assembly within 6 years.

The law expires 7 years after the effective date and takes effect 60 days after enactment.