Section 3 of Act 447, the provision for heirless property, is the part that reveals the law's intent. Under existing laws, heirless property becomes the property of the state. After WW2 there was a lot of property without owners (whether owned by Poles or Jews), and it has been sold ever since. This law has the potential to cause national havoc, as the vast majority of Poles own their own homes. Even in the relatively cosmopolitan capital of Warsaw, 79% of city-dwellers own their homes and apartments.

Under S447, any Polish-Jew or descendent of said Polish Jew can lay claim to property to property deemed heirless and sold after the war, thus all land that can be claimed to have been owned by Jews before 1939 will be transferred to the global Jewish diaspora. If this law is put into practice, approximately 30% of Warsaw homeowners will be forced to pay "rent" to random Jews claiming to be Holocaust survivors or their descendants in New York City and Tel Aviv.