929 Common level ratio real estate valuation factors for 1995  

  • DEPARTMENT OF REVENUE

    Common Level Ratio Real Estate Valuation Factors for 1995

    [26 Pa.B. 2747]

       The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 1995. 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, 1996 to June 30, 1997, except as indicated below. 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
    CountyRatio Factor
        Adams2.39
        Allegheny4.72
        Armstrong6.62
        Beaver2.40
        Bedford9.80
        Berks0.98
        Blair7.46
        Bradford2.28
        Bucks20.41
        Butler7.04
        Cambria5.29
        Cameron2.30
        Carbon11.76
        Centre2.00
        Chester15.87
        Clarion7.25
        Clearfield4.31
        Clinton2.78
        Columbia2.49
        Crawford2.06
        Cumberland14.29
        Dauphin1.67
        Delaware30.30
        Elk4.67
        Erie10.64
        Fayette8.00
        Forest3.09
        Franklin13.89
        Fulton5.05
        Greene3.13
        Huntingdon4.39
        Indiana8.47
        Jefferson4.50
        Juniata6.06
        Lackawanna4.46
        Lancaster6.02
        Lawrence5.65
        Lebanon10.42
        Lehigh1.89
        Luzerne13.33
        Lycoming1.82
        McKean6.10
        Mercer7.81
        Mifflin7.75
        Monroe4.48
        Montgomery18.52
        Montour9.43
        Northampton1.86
        Northumberland13.51
        Perry10.64
        Philadelphia3.38
        Pike2.74
        Potter6.90
        Schuylkill6.71
      *Snyder15.63
    **Snyder5.21
        Somerset8.47
        Sullivan2.88
        Susquehanna1.99
        Tioga2.58
        Union4.63
        Venango4.41
        Warren2.20
        Washington4.59
        Wayne10.42
        Westmoreland3.25
        Wyoming8.06
        York1.38

      *Applicable for documents accepted from July 1, 1996 to July 31, 1996.

    **Applicable for documents accepted from August 1, 1996 to June 30, 1997.

    Adjusted by the Department of Revenue to Reflect assessment ratio change effective August 1, 1996.

    ROBERT A. JUDGE, Sr.,   
    Secretary

    [Pa.B. Doc. No. 96-929. Filed for public inspection June 7, 1996, 9:00 a.m.]

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