Taxes, Real Estate
The value of all real property located within the state of Pennsylvania is taxable, including the value of any portion transferred by a right of survivorship as a result of the decedent's death.

Real property owned by a Pennsylvania decedent, but located outside of the state is not taxable by Pennsylvania. However, if the decedent had a contract to sell the property located out of state and the sale was not completed at the time of death, the remaining balance of the purchase price that is due under that contract is taxable.

See: Taxes, Joint Accounts; Pennsylvania Inheritance Tax, Generally; Federal Estate Tax, Generally