DEPARTMENT OF REVENUE Realty Transfer Tax; 1999 Common Level Ratio Real Estate Valuation Factors [30 Pa.B. 2960] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 1998. These factors are the mathematical reciprocals of the actual common level ratio. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted from July 1, 2000 to June 30, 2001, except as indicated. The date of acceptance of a document is rebuttably presumed to be its date of execution, that is, the date specified in the body of the document as the date of the instrument (61 Pa. Code § 91.102).
Common Level Common Level Common Level County Ratio Factor County Ratio Factor County Ratio Factor Adams 2.60 Elk 5.24 Montour 10.42 Allegheny 5.24 Erie 11.91 Northampton 2.06 Armstrong 2.24 Fayette 9.71 Northumberland 14.49 Beaver 2.83 Forest 3.57 Perry 7.35 Bedford 10.99 Franklin 14.29 Philadelphia 3.43 Berks 1.04 Fulton 6.45 Pike 3.26 Blair 9.35 Greene 3.56 Potter 9.01 Bradford 2.13 Huntingdon 5.13 Schuylkill 2.19 Bucks 22.73 Indiana 6.58 Snyder 5.32 Butler 8.07 Jefferson 4.98 Somerset 2.21 Cambria 5.78 Juniata 6.99 Sullivan 3.64 Cameron 2.69 Lackawanna 4.93 Susquehanna 2.09 Carbon 11.24 Lancaster 1.07 Tioga 3.01 Centre 2.30 Lawrence 5.53 Union 5.50 Chester 1.11 Lebanon 10.87 Venango 5.50 Clarion 4.20 Lehigh 2.06 Warren 2.56 Clearfield 4.67 Luzerne 13.16 Washington 5.38 Clinton 3.39 Lycoming 1.48 Wayne 11.63 Columbia 2.74 McKean 4.20 Westmoreland 4.22 Crawford 2.63 Mercer 9.90 Wyoming 3.39 Cumberland 15.63 Mifflin 1.87 York 1.06 Dauphin 1.87 Monroe 4.27 * Delaware 1.00 Montgomery 1.07 * Adjusted by the Department of Revenue to reflect assessment base change effective January 1, 2000.
ROBERT A. JUDGE, Sr.,
Secretary[Pa.B. Doc. No. 00-996. Filed for public inspection June 9, 2000, 9:00 a.m.]
