Realty Transfer Tax; 2006 Common Level Ratio Real Estate Valuation Factors [37 Pa.B. 2778]
[Saturday, June 16, 2007]The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2006. 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, 2007, to June 30, 2008, 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 (relating to acceptance of documents)).
County Common Level
Ratio FactorAdams 4.53 Allegheny 1.15 Armstrong 2.79 Beaver 3.41 Bedford 5.81 Berks 1.47 Blair 12.20 Bradford 2.68 Bucks 10.99 Butler 10.42 Cambria 3.22 Cameron 2.96 Carbon 3.12 Centre 3.41 Chester 1.93 Clarion 5.65 Clearfield 5.75 Clinton 4.46 Columbia 3.55 Crawford 3.04 Cumberland 1.22 Dauphin 1.40 Delaware 1.64 Elk 2.65 Erie 1.20 Fayette 1.17 Forest 5.21 Franklin 10.20 Fulton 2.99 Greene 1.16 Huntingdon 7.87 Indiana 6.17 Jefferson 1.87 Juniata 6.25 Lackawanna 7.09 Lancaster 1.31 Lawrence 1.14 Lebanon 7.35 Lehigh 3.58 Luzerne 20.00 Lycoming 1.16 McKean 1.11 Mercer 3.66 Mifflin 2.20 Monroe 7.81 Montgomery 1.97 Montour 1.14 Northampton 3.44 Northumberland 4.53 Perry 1.36 Philadelphia 3.52 Pike 6.17 Potter 2.80 Schuylkill 2.62 *Snyder 5.32 Somerset 2.91 Sullivan 1.40 Susquehanna 2.96 Tioga 1.33 Union 1.13 Venango 1.13 Warren 2.93 Washington 7.52 Wayne 1.32 Westmoreland 5.05 Wyoming 4.95 York 1.31 * Adjusted by the Department of Revenue to reflect assessment ratio change effective January 1, 2007.
THOMAS W. WOLF,
Secretary[Pa.B. Doc. No. 07-1057. Filed for public inspection June 15, 2007, 9:00 a.m.]
