Realty Transfer Tax; 2014 Common Level Ratio; Real Estate Valuation Factors [45 Pa.B. 3783]
[Saturday, July 11, 2015]The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2014. These factors are the mathematical reciprocals of the actual common level ratio (CLR). For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted from July 1, 2015 to June 30, 2016, 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).
County CLR
FactorAdams .86 Allegheny 1.09 Armstrong 2.35 Beaver 3.64 Bedford 1.05 Berks 1.32 Blair 7.09 Bradford 3.13 Bucks 8.85 Butler 9.43 Cambria 3.82 Cameron 1.62 Carbon 2.15 Centre 3.52 Chester 1.81 Clarion 4.20 Clearfield 6.90 Clinton 1.10 Columbia 3.60 Crawford 2.71 Cumberland 1.00 Dauphin 1.34 Delaware 1.47 Elk 2.31 Erie 1.05 Fayette 1.35 Forest 4.74 Franklin 7.52 Fulton 2.36 Greene (1) 1.26 Huntingdon 3.66 Indiana 5.10 Jefferson 2.08 Juniata 5.92 Lackawanna (1) 4.72 Lancaster 1.29 Lawrence 1.09 Lebanon .94 Lehigh 1.00 Luzerne .98 Lycoming 1.31 McKean 1.14 Mercer 3.56 Mifflin 2.02 Monroe 4.57 Montgomery 1.78 Montour 1.27 Northampton 2.87 Northumberland 3.37 Perry 1.02 Philadelphia 1.01 Pike 4.13 Potter 2.78 Schuylkill 2.06 Snyder 5.49 Somerset 2.50 Sullivan 1.51 Susquehanna 2.90 Tioga 1.41 Union 1.28 Venango 1.14 Warren 3.05 Washington 9.52 Wayne 1.12 Westmoreland 5.05 Wyoming 5.41 York 1.12 (1) The 2014 common level ratio is still to be determined by STEB; therefore, the factor shown above will remain effective until STEB certifies the 2014 factor.
EILEEN H. McNULTY,
Secretary[Pa.B. Doc. No. 15-1289. Filed for public inspection July 10, 2015, 9:00 a.m.]
