For decades, Pennsylvania law imposed a heartbreaking outcome on a small but important group of people. When someone died without a will and without surviving family, their entire estate was claimed by the Commonwealth and absorbed into the state budget, lost to the communities they once called “home.”
That changed on January 23, 2026.
Thanks to Act 50 of 2025, Pennsylvania has ended what many described as a “100% tax” on dying without family or a will. Instead of assets going to Harrisburg, estates will now remain in the communities where individuals lived, supporting local nonprofits and public good forever.
This historic reform is the result of collaboration between the Registers of Wills & Clerks of Orphans’ Court Association of Pennsylvania and the Pennsylvania Community Foundation Association, with bipartisan support from the General Assembly and Governor Josh Shapiro. Pennsylvania is now the only state in the nation to guarantee that intestate estates with no surviving family are kept local, charitable, and permanent.
For Washington County, this change is deeply meaningful. Some Washington County residents do pass away without family or a will. They may have worked, volunteered, and contributed quietly to the community all their lives. And now, the fruits of that lifetime will not vanish into the state budget. A resident’s legacy is preserved, their life remembered, and their contributions put to work meeting real, local needs.
Under the law, estates left without heirs or a valid will shall be placed into an endowed community fund at the Washington County Community Foundation (WCCF). These funds are held in perpetuity and generate annual grants that support local nonprofits. In this way, a resident’s final gift continues to strengthen the community they called “home” for generations to come.
While Act 50 provides a safety net for unplanned estates, it is not a replacement for estate planning. Writing a will remains the best way to ensure personal wishes are carried out, including leaving a legacy of support to the causes you care about most. There are many local attorneys who can help with this process. Additionally, tools like the PA Giving Pledge (www.pagivingpledge.org) can help guide thoughtful charitable planning. The WCCF is proud to support and promote this initiative as a meaningful way for individuals to formalize their philanthropic intentions.
When life doesn’t follow a plan, Act 50 ensures that dignity, fairness, and community values guide the outcome. For Washington County, that means neighbors, nonprofits, and future generations will continue to benefit from gifts serving to strengthen our local community.