How to Transfer Property After the Death of a Parent with a Will in Pennsylvania

The death of a parent is a deeply personal loss, often followed by complex legal and financial responsibilities. In Pennsylvania, the process of transferring real property when a parent passes away with a valid Last Will and Testament requires careful adherence to probate and tax laws. As an experienced attorney handling estate and probate matters across the Commonwealth, I offer this overview to assist families in understanding the legal framework and steps involved.

Understanding the Role of a Will Under Pennsylvania Law

A Will, formally known as a Last Will and Testament, is a legal document that directs how a decedent’s assets—including real property—are to be distributed. In Pennsylvania, a properly executed Will governs the administration of the decedent’s estate through the probate process and designates an Executor to carry out the terms of the Will.

Step 1: Obtain the Death Certificate

A certified copy of the death certificate is required to initiate most estate-related actions. In Pennsylvania, this can be obtained from the Department of Health or through the funeral director. You will need multiple certified copies to open the estate and manage various administrative tasks.

Step 2: Locate and Review the Will

The Will should name the Executor and outline the distribution of assets. If the Will is stored in a safe deposit box, access may require a court order or a key provided by the decedent prior to death. The Will must be reviewed to ensure it complies with 20 Pa.C.S. § 2501 et seq. , Pennsylvania’s Probate, Estates and Fiduciaries Code.

Step 3: File the Will with the Register of Wills

Probate begins when the original Will and death certificate are filed with the Register of Wills in the county where the decedent resided. A Petition for Grant of Letters Testamentary is submitted. The Register will issue Letters Testamentary, formally empowering the Executor to administer the estate.

Step 4: Executor Appointment and Responsibilities

Once appointed, the Executor is a fiduciary under Pennsylvania law and is obligated to act in the best interest of the estate and its beneficiaries. If no Executor is available, the court may appoint an Administrator under 20 Pa.C.S. § 3155 .

Step 5: Inventory and Appraisal of the Estate

The Executor must prepare and file an Inventory of the estate’s assets (20 Pa.C.S. § 3301 ), including real property, financial accounts, and personal belongings. Real property may require a certified appraisal to establish fair market value, especially for inheritance tax reporting.

Step 6: Payment of Debts and Pennsylvania Inheritance Tax

The estate must settle all debts, including final bills, credit obligations, and taxes. Pennsylvania imposes an inheritance tax, based on the relationship between the decedent and the beneficiary:

• 0% – Transfers to a surviving spouse or from a child under age 21 to a parent
• 4.5% – Transfers to lineal descendants (children, grandchildren, etc.)
• 12% – Transfers to siblings
• 15% – Transfers to others (non-relatives), except charitable and exempt organizations

The inheritance tax return (Form REV-1500 ) is due within nine months of death. Prompt payment within three months earns a 5% discount.

Step 7: Transferring Real Property

Once debts and taxes are resolved, the Executor may transfer real property in accordance with the Will. This requires:

1. Drafting a New Deed. The deed must include the full legal description and identify the grantee(s) as beneficiaries under the Will.

2. Execution and Acknowledgment. The Executor signs the deed, which must be notarized per Revised Uniform Law on Notarial Acts (RULONA), codified at: 57 Pa.C.S. § 301 et seq.

3. Recording the Deed. The deed is recorded with the Recorder of Deeds in the county where the property is located, along with the appropriate fees.

4. Realty Transfer Tax Statement of Value. Even if exempt, the Statement of Value (REV-183) must accompany the deed. Transfers under a Will to lineal heirs are typically exempt from realty transfer tax, but documentation is still required.

Step 8: Final Accounting and Distribution of Remaining Assets

The Executor must provide a formal or informal accounting of all receipts and disbursements. If court approval is required, a Petition for Adjudication may be filed. Remaining assets—cash, investments, or personal items—are then distributed per the Will, and the estate can be closed once releases are obtained or court approval is granted.

Professional Guidance Through the Probate Process

Transferring property after a parent’s death is both a legal and emotional process. At our firm, we offer personalized, professional support in all phases of estate administration—from probate filings and real estate transfers to tax compliance and beneficiary distributions. With over three decades of experience, we ensure that your loved one’s wishes are honored and that legal requirements under Pennsylvania law are fully met.

Contact Ronald J. Fichera, Attorney at Law

Phone: 610-768-9255

If you require assistance navigating the probate process or transferring property in Pennsylvania, we are available to provide trusted legal counsel tailored to your needs. Our office is conveniently located in Southeastern Pennsylvania, and I serve clients throughout Montgomery, Delaware, and surrounding counties.

📞 Call Today: 610-768-9255
📩 Or visit my website at www.rjfesq.com