This paper presents a method of hierarchical state estimation of the time-varying linear systems via Block-pulse function(BPF). When we estimate the state of the systems where noise is considered, it is very difficult to obtain the solutions because minimum error variance matrix having a form of matrix nonlinear differential equations is included in the filter gain calculation. Therefore, hierarchical approach is adapted to transpose matrix nonlinear differential equations to a sum of low order state space equation from and Block-pulse functions are used for solving each low order state space equation in the form of simple and recursive algebraic equation. We believe that presented methods are very attractive nd proper for state estimation of time-varying linear systems on account of its simplicity and computational convenience. (author). 13 refs., 10 figs.