Ancillary Administration of PA Property

What Is Ancillary Administration?

When someone dies, probate typically takes place in the state where they lived (their state of domicile). That is the "primary" or "domiciliary" administration. But if the decedent owned real estate or tangible personal property in another state, that second state may require a separate probate proceeding to deal with the property located within its borders. That separate proceeding is called ancillary administration.

In Pennsylvania, letters on a will already probated in another state are issued under 20 Pa.C.S. § 3136, and the powers of an out-of-state fiduciary who acts here without local letters are governed by 20 Pa.C.S. § 4101 et seq. It comes up more often than people expect; vacation homes in the Poconos, inherited farmland, rental properties, or commercial real estate held by out-of-state owners. It also applies in reverse: when a Pennsylvania resident dies owning property in another state, their executor may need to open an ancillary proceeding in that state.

When Is Ancillary Administration Needed?

Ancillary administration in Pennsylvania is typically needed when a non-resident decedent owned:

Real estate in Pennsylvania. This is the most common trigger. Ancillary letters give the personal representative clear authority to convey the property, and most title companies want to see them. They are not the only route. Under 20 Pa.C.S. § 4101, when there is no administration open in Pennsylvania, a personal representative appointed in another state may exercise the powers of a local personal representative, including the power to sell or mortgage Pennsylvania real estate. That route requires filing an exemplified copy of the out-of-state appointment, along with the will if there is one, with the Register of Wills of the county where the power is to be exercised, where the proceeding is instituted, or where the property is located, which for a sale of Pennsylvania real estate is normally the county where the property sits, filing the affidavit required by § 4101(2), waiting one month from the date of death under § 4101(3), and paying or providing for the taxes due on the property under § 4101(4). If the decedent died before April 1, 1956, or the will was probated outside the United States, § 4101(1) requires that the will be admitted to probate in Pennsylvania before the executor exercises any power over Pennsylvania real estate.

Tangible personal property physically located in Pennsylvania: vehicles titled in Pennsylvania, contents of a storage unit, or equipment located in the state may also require ancillary administration.

Ancillary administration is generally not required for intangible assets like bank accounts, brokerage accounts, or life insurance proceeds; these typically follow the decedent's domicile and can be handled through the primary probate proceeding.

The Process

Filing in Pennsylvania

The personal representative appointed in the decedent's home state files a petition with the Register of Wills in the Pennsylvania county where the property is located. Under 20 Pa.C.S. § 3136, a duly authenticated copy of a will already proved in another state may be offered for probate before the Pennsylvania Register, and letters testamentary or letters of administration with the will annexed may be granted on that copy.

The filing typically requires an authenticated copy of the domiciliary letters, a certified copy of the will (if one exists), a death certificate, and a petition for ancillary letters. Who receives the letters is governed by 20 Pa.C.S. § 3155. If there is a will, letters testamentary go to the executor the will designates, which in practice is usually the same person serving in the home state. Section 3155(b) governs letters of administration, which covers an intestate estate and also a testate estate where the named executor cannot or will not serve. It sets an order of preference: those entitled to the residuary estate under the will, then the surviving spouse, then those entitled under the intestate law, then the principal creditors of the decedent, then other fit persons. Pennsylvania law gives no automatic preference to the personal representative appointed in the domiciliary state.

Pennsylvania Inheritance Tax

This is the part that catches many out-of-state executors off guard. Pennsylvania imposes its inheritance tax on all real estate and tangible personal property located within the Commonwealth, regardless of where the decedent lived. The rates are the same as for PA residents: 0% for surviving spouses, 4.5% for lineal descendants, 12% for siblings, and 15% for other beneficiaries. The ancillary personal representative must file a Pennsylvania inheritance tax return (REV-1500 or REV-1737-A) and pay the tax before the estate can be fully settled.

Handling the Property

Once ancillary letters are issued, the personal representative has authority to manage the Pennsylvania property; sell it, transfer title to a beneficiary, collect rent, pay property taxes, and handle any other matters related to the property. If the property is being sold, the title company will want to see the ancillary letters as proof of authority to convey.

The Reverse Situation: PA Resident Dying With Out-of-State Property

If a Pennsylvania resident dies owning real property in another state, the executor of the PA estate may need to open an ancillary proceeding in that state. The rules vary by jurisdiction; some states have simplified procedures for small estates, while others require a full ancillary probate. The executor should engage local counsel in the state where the property is located.

This is one reason estate planning attorneys recommend holding out-of-state real property in a revocable trust or an LLC. Assets held in trust or entity form generally do not pass through probate, which can eliminate the need for ancillary administration altogether.

Common Questions

Legal and factual content on this page was last verified: Aug. 2026. If you are reading this significantly after that date, confirm key provisions with current statute text or contact our office.