DEPARTMENT OF REVENUE Realty Transfer Tax; 1997 Common Level Ratio
Real Estate Valuation Factors[28 Pa.B. 2622] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 1997. 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, 1998 to June 30, 1999, 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 2.43 Crawford 2.21 Lehigh 1.98 Allegheny 4.93 Cumberland 14.71 Luzerne 13.33 Armstrong 1.97 Dauphin 1.78 ***Lycoming 1.33 Beaver 2.58 Delaware 30.30 ***McKean 4.00 Bedford 9.90 Elk 5.26 Mercer 8.77 Berks 1.02 Erie 11.24 Mifflin 8.33 Blair 8.48 Fayette 9.09 Monroe 4.18 Bradford 2.30 Forest 3.26 ***Montgomery 1.00 Bucks 20.83 Franklin 13.51 Montour 9.17 Butler 7.52 Fulton 5.50 Northampton 1.87 Cambria 5.71 Greene 3.39 Northumberland 14.29 Cameron 2.61 Huntingdon 4.59 *Perry 6.67 Carbon 10.87 **Indiana 5.90 Philadelphia 3.46 Centre 2.15 Jefferson 4.88 Pike 3.19 ***Chester 1.00 Juniata 6.33 Potter 7.52 **Clarion 4.12 Lackawanna 5.00 Schuylkill 2.16 Clearfield 4.48 Lancaster 1.03 Snyder 5.10 Clinton 2.80 Lawrence 6.37 ***Somerset 2.00 Columbia 2.56 Lebanon 10.53 Sullivan 3.16 Susquehanna 1.97 Warren 2.31 Wyoming 3.36 Tioga 2.69 Washington 5.18 ***York 1.00 Union 4.81 Wayne 10.53 Venango 4.93 Westmoreland 3.75 *Adjusted by the Department of Revenue to reflect assessment ratio change effective February 24, 1997
**Adjusted by the Department of Revenue to reflect assessment ratio change effective January 1, 1998.
***Adjusted by the Department of Revenue to reflect assessment base change effective January 1, 1998.ROBERT A. JUDGE, Sr.,
Secretary[Pa.B. Doc. No. 98-901. Filed for public inspection June 5, 1998, 9:00 a.m.]
