When someone dies, probate typically takes place in the state where they lived — their state of domicile. That's 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, ancillary administration is 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.
The basic principle: Real property is governed by the law of the state where it's located (the situs state), regardless of where the owner lived. A Florida probate court cannot transfer title to a property in Bucks County. Only a Pennsylvania court can do that — which is why ancillary administration exists.
Ancillary administration in Pennsylvania is typically needed when a non-resident decedent owned:
Real estate in Pennsylvania — this is the most common trigger. The property cannot be sold, transferred, or distributed to beneficiaries without ancillary letters issued by a Pennsylvania Register of Wills.
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 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. § 4101, Pennsylvania will recognize the domiciliary personal representative's authority and issue ancillary letters of administration (or letters testamentary, if there's a will).
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. The Pennsylvania Register of Wills will appoint the same person who was appointed in the domiciliary state, unless there's a compelling reason not to.
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.
Important: The Pennsylvania inheritance tax return for a non-resident estate only reports the Pennsylvania-situs property — not the entire estate. However, the tax liability on that property is calculated at the same rates as if the decedent had been a PA resident. Failing to file and pay can result in penalties, interest, and a lien on the Pennsylvania property that prevents its transfer.
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 require the ancillary letters as proof of authority to convey.
If a Pennsylvania resident dies owning real property in another state, the executor of the PA estate will 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.
In many cases, yes. Holding out-of-state real property in a revocable living trust or a properly structured LLC means the property does not pass through probate — it transfers according to the trust terms or operating agreement. Joint ownership with right of survivorship is another option, depending on the circumstances. If you own property in multiple states, this is something to address proactively in your estate plan.
You are not required to have a Pennsylvania attorney file the ancillary petition with the Register of Wills — executors can file pro se. However, most out-of-state executors work with local counsel because of the Pennsylvania inheritance tax filing requirements, the procedural nuances of the specific county, and the practical challenges of managing property remotely. If the property is being sold, the buyer's title company will also expect a clean chain of authority.
The timeline depends on the county and the complexity of the situation. Obtaining ancillary letters is usually straightforward — often completed within a few weeks of filing. The inheritance tax return must be filed within nine months of the date of death (with an automatic extension available). If the property is being sold, the total timeline depends on market conditions and the buyer.
A will contest in the home state can complicate ancillary administration. Pennsylvania courts will generally wait for the domiciliary proceeding to resolve before taking action on the ancillary estate — or may issue ancillary letters on a preliminary basis to protect the property while the contest is pending. This is a situation where coordination between counsel in both states is important.
It depends on the other state's laws. Some states allow a credit for death taxes paid to other states on the same property; others do not. Pennsylvania itself allows a credit for inheritance tax paid to another state on tangible personal property (but not real estate) owned by a PA resident. This intersection requires careful analysis to avoid double taxation where possible.
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