PA SB1203

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 for transfers under this process

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

The provision expires 7 years after the effective date, with the act taking effect 60 days after enactment