Presumably this is an automotive application?, it certainly sounds like it, 12V and slow PWM - presumably from a sensor intended to feed a crude meter in the dashboard (which averages it out). Also, presumably, you are wanting to feed this sensor into a computer based instrument, which probably requires a steady voltage. From what you've already said, presumably the new instrument requires a resistive sensor, which forms a potential divider with an other resistor?.
Assuming the requirement is something similar to that, presumably you can't alter the sensor?, what about the unit you want it to feed? - if I'm right in assuming it uses a resistive sensor with an extra resistor, can you remove the extra resistor?. If you can you only need the lowpass filter, you could then feed the resultant volage directly in - no need to try and convert it to a resistance.
The lowpass filter could consist simply of a resistor and capacitor, depending on the output impedance of the sensor, and the input impedance of the unit it will be feeding.