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 County Ratio Factor Adams 2.39 Allegheny 4.72 Armstrong 6.62 Beaver 2.40 Bedford 9.80 Berks 0.98 Blair 7.46 Bradford 2.28 Bucks 20.41 Butler 7.04 Cambria 5.29 Cameron 2.30 Carbon 11.76 Centre 2.00 Chester 15.87 Clarion 7.25 Clearfield 4.31 Clinton 2.78 Columbia 2.49 Crawford 2.06 Cumberland 14.29 Dauphin 1.67 Delaware 30.30 Elk 4.67 Erie 10.64 Fayette 8.00 Forest 3.09 Franklin 13.89 Fulton 5.05 Greene 3.13 Huntingdon 4.39 Indiana 8.47 Jefferson 4.50 Juniata 6.06 Lackawanna 4.46 Lancaster 6.02 Lawrence 5.65 Lebanon 10.42 Lehigh 1.89 Luzerne 13.33 Lycoming 1.82 McKean 6.10 Mercer 7.81 Mifflin 7.75 Monroe 4.48 Montgomery 18.52 Montour 9.43 Northampton 1.86 Northumberland 13.51 Perry 10.64 Philadelphia 3.38 Pike 2.74 Potter 6.90 Schuylkill 6.71 *Snyder 15.63 **Snyder 5.21 Somerset 8.47 Sullivan 2.88 Susquehanna 1.99 Tioga 2.58 Union 4.63 Venango 4.41 Warren 2.20 Washington 4.59 Wayne 10.42 Westmoreland 3.25 Wyoming 8.06 York 1.38 *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.]
