Probate in Pennsylvania: How the Register of Wills Process Works

Q: What is the difference between letters testamentary and letters of administration?

Letters testamentary are granted when there is a valid will naming an executor. Letters of administration are granted when there is no will or no available executor, and the person appointed is the administrator. In both cases you become the estate's personal representative and a fiduciary.

Q: When is Pennsylvania inheritance tax due?

The REV-1500 inheritance tax return and the tax are due within nine months of the date of death. Pennsylvania also gives a 5 percent discount on inheritance tax paid within three months of death, which is why families with liquid assets often pay early.

Q: How much is the Pennsylvania family exemption?

The family exemption is 3,500 dollars under 20 Pa.C.S. Section 3121. It is generally available to a surviving spouse, or if there is none, to children or parents who were members of the same household as the deceased, and it ranks high when the estate pays claims.

A plain-English walk through opening an estate with the county Register of Wills, getting letters, advertising the grant, and filing the inheritance tax return, with the Pennsylvania statutes and numbers that matter.

Reviewed: 29 June 2026 · General information, not legal advice

Losing someone in Pennsylvania often comes with a practical question that arrives too soon: who is now allowed to handle the house, the bank accounts, and the paperwork? The answer usually runs through a county office called the Register of Wills. This guide explains, in plain terms, where you file, what the Register grants, what a personal representative has to do, and the inheritance tax step that catches many families off guard. This is general information, not legal advice; for your own situation, consult a Pennsylvania attorney.

Where probate happens in Pennsylvania

Pennsylvania probate is local. You open the estate with the Register of Wills in the county where the deceased person lived, not with a statewide court. The Register receives the will (if there is one), reviews the basic paperwork, and issues the legal authority that lets someone act for the estate.

When there is a genuine dispute, a will contest, a fight over who should serve, or an objection to an accounting, the matter moves to the Orphans' Court Division of the county Court of Common Pleas. In short: the Register opens and administers the routine estate, and the Orphans' Court resolves the arguments.

The stakes of doing nothing can be real. A Philadelphia Inquirer investigation, drawing on Pew Charitable Trusts research, found more than 10,400 homes in Philadelphia with a "tangled title," where the owner had died and ownership was never legally transferred, putting an estimated 1.1 billion dollars in generational wealth at risk. Many of those tangles trace back to a death where no one opened an estate. Pennsylvania probate is the formal path that prevents that kind of limbo.

Getting the grant: letters testamentary or letters of administration

To act for an estate you need a "grant of letters" from the Register of Wills. Which kind depends on whether there is a will:

Letters testamentary are issued when there is a valid will. The person named in the will is the executor.
Letters of administration are issued when there is no will, or no named executor can serve. That person is the administrator, and Pennsylvania law sets an order of priority for appointment.

Either way, the appointed individual is the personal representative of the estate. The letters are the document banks, transfer agents, and county offices ask to see before letting anyone move estate assets.

What the personal representative has to do

The personal representative is a fiduciary: they must act for the estate and its beneficiaries, not themselves. Core duties typically include:

Locating, securing, and valuing assets, and filing an inventory of what the estate owns.
Giving required notices to heirs and beneficiaries.
Advertising the grant so creditors get notice (more below).
Paying valid debts, funeral costs, and administration expenses in the order the law sets.
Filing the Pennsylvania inheritance tax return and paying the tax.
Distributing what remains and accounting for the estate.

Advertising the grant: notice to creditors

Pennsylvania expects estates to be advertised so unknown creditors have a chance to come forward. In practice the personal representative advertises the grant of letters once a week for three successive weeks in two newspapers in the county: one newspaper of general circulation and one legal periodical (the county legal journal). In Philadelphia and Pittsburgh, the general-circulation notice often runs in papers like the Philadelphia Inquirer or the Pittsburgh Post-Gazette, alongside the local legal journal. This advertising is part of how a personal representative protects the estate before distributing it.

The Pennsylvania inheritance tax: a step you cannot skip

Pennsylvania has no state estate tax, but it does levy an inheritance tax, and this is one of the most distinctive parts of settling an estate here. It generally happens before or alongside distribution, because the personal representative can be held responsible for the tax. The tax is reported on form REV-1500 and collected by the Department of Revenue, with the Register of Wills acting as filing agent. The rate depends on the relationship to the deceased person:

0 percent to a surviving spouse.
4.5 percent to lineal heirs (children, grandchildren, parents).
12 percent to siblings.
15 percent to other heirs (for example, nieces, nephews, friends, and unmarried partners).

Two deadlines matter. The REV-1500 return and the tax are due within nine months of the date of death. But Pennsylvania gives a 5 percent discount on inheritance tax paid within three months of death. For families with liquid assets, paying early can be a meaningful saving, and a reason to start promptly.

The family exemption

Pennsylvania law lets certain close family members claim a family exemption of 3,500 dollars in property from the estate (20 Pa.C.S. Section 3121). It is generally available to a surviving spouse, or if there is none, to children or parents who shared the deceased person's household. When the estate pays claims, the family exemption sits high in the priority order, just after the costs of administration.

Small estates: settlement without full administration

Not every estate needs the full process. Under 20 Pa.C.S. Section 3102, when the value of the deceased person's personal property does not exceed 50,000 dollars (excluding real estate, certain wages, and the family exemption as the statute defines it), the estate may be settled by petition to the Orphans' Court without a full grant of letters and formal administration. This route can save time and cost for modest estates, though it still requires care to confirm the threshold and procedure are met. Pennsylvania law also lets banks and certain institutions release limited sums directly to family members on proof of death, helping cover immediate costs without opening an estate.

What passes outside probate

A lot of property never touches the Register of Wills, because it transfers by its own terms. Assets that commonly pass outside probate include:

Property held in joint tenancy with right of survivorship, which passes to the surviving owner.
Accounts with a payable-on-death (POD) or transfer-on-death (TOD) designation.
Life insurance and retirement accounts with a named beneficiary.
Assets in a properly funded trust.

Important caveat: passing outside probate does not always mean passing outside the inheritance tax. Many of these transfers are still reportable on the REV-1500, depending on the asset and beneficiary, which is a common point of confusion and a good reason to get advice.

A rough timeline

Every estate is different, but a simple one often runs like this: open with the Register of Wills and receive letters in the first weeks; advertise the grant and notify heirs; inventory and value assets over the following months; file and pay the REV-1500 (ideally within three months for the discount, no later than nine); pay debts; then distribute and account. Many estates take a year or more, driven by the inheritance tax timeline and the creditor-claim period.

Where Afterlife AI™ fits

Probate is a legal process run by a real person, the personal representative, under the authority of the Register of Wills. Afterlife AI™ does not replace any of that, and nothing here is legal advice. What Afterlife AI™ offers is preparation and continuity: you build a Persona while you are alive, and the Executor Lock™ feature lets you name who you trust to make decisions about your account after you are gone, with your consent set in advance. Executor Lock™ is a product feature for your Afterlife AI™ account; it is distinct from being appointed the legal personal representative of your estate by a Pennsylvania court, and it grants no legal authority over your property. Think of it as making your wishes and digital legacy clear and easy to honor, while your attorney and the Register of Wills handle the legal estate.

Frequently asked questions

Do I have to go through probate in Pennsylvania?

Not always. Property that passes by survivorship, beneficiary designation, or trust can transfer outside probate, and small estates may qualify for a petition under 20 Pa.C.S. Section 3102. But if there are probate assets in the deceased person's sole name, you generally need a grant of letters from the Register of Wills.

Where do I file for probate in Pennsylvania?

You file with the Register of Wills in the county where the deceased person lived at death. Disputes are handled by the Orphans' Court Division of that county's Court of Common Pleas.

What is the difference between letters testamentary and letters of administration?

Letters testamentary are granted when a valid will names an executor; letters of administration are granted when there is no will or no available executor, and the person is called the administrator. Both make you the estate's personal representative.

When is Pennsylvania inheritance tax due?

The REV-1500 return and the tax are due within nine months of death, with a 5 percent discount on tax paid within three months of death.

How much is the Pennsylvania family exemption?

The family exemption is 3,500 dollars, available to a qualifying surviving spouse, or to children or parents who shared the deceased person's household. It has high priority when the estate pays claims.

What counts as a small estate in Pennsylvania?

Under 20 Pa.C.S. Section 3102, an estate whose personal property does not exceed 50,000 dollars may generally be settled by petition to the Orphans' Court without full administration. Confirm the calculation and procedure with a Pennsylvania attorney.

This article is general information, not legal advice. Pennsylvania probate rules and county practices change, and your situation may differ. Consult a Pennsylvania attorney before acting.

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