Realty Transfer Tax; 2005 Common Level Ratio Real Estate Valuation Factors [36 Pa.B. 2875]
[Saturday, June 10, 2006]The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2005. 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, 2006, to June 30, 2007, 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).
County Common Level Ratio Factor County Common Level Ratio Factor County Common Level
Ratio FactorAdams 3.98 *Elk 2.18 **Montour 1.00 Allegheny 1.10 Erie 1.18 Northampton 3.18 Armstrong 2.70 Fayette 1.14 Northumberland 3.64 Beaver 3.31 Forest 4.83 Perry 1.33 Bedford 5.47 Franklin 9.35 Philadelphia 3.50 Berks 1.33 Fulton 2.61 Pike 5.47 Blair 12.20 Greene 1.21 Potter 2.72 Bradford 2.63 Huntingdon 7.46 Schuylkill 2.48 Bucks 10.10 *Indiana 4.35 Snyder 6.58 Butler 10.20 Jefferson 1.85 Somerset 2.71 Cambria 3.60 Juniata 6.21 Sullivan 1.52 Cameron 3.08 Lackawanna 5.95 Susquehanna 2.84 Carbon 2.74 Lancaster 1.22 Tioga 1.25 Centre 3.24 Lawrence 1.14 **Union 1.00 Chester 1.82 Lebanon 6.80 Venango 1.05 Clarion 5.38 Lehigh 3.16 Warren 2.93 Clearfield 5.47 Luzerne 17.24 Washington 7.30 Clinton 4.24 Lycoming 1.10 Wayne 1.23 Columbia 3.47 McKean 1.09 Westmoreland 5.10 Crawford 3.02 Mercer 3.68 Wyoming 4.59 Cumberland 1.14 Mifflin 2.18 **York 1.00 Dauphin 1.33 Monroe 7.09 Delaware 1.55 Montgomery 1.87 * Adjusted by the Department of Revenue to reflect assessment ratio change effective January 1, 2006.
** Adjusted by the Department of Revenue to reflect assessment base change effective January 1, 2006. GREGORY C. FAJT,
Secretary[Pa.B. Doc. No. 06-1035. Filed for public inspection June 9, 2006, 9:00 a.m.]
