Realty Transfer Tax; 2009 Common Level Ratio; Real Estate Valuation Factors [40 Pa.B. 4041]
[Saturday, July 17, 2010]The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2009. 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, 2010, to June 30, 2011, 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).
CLR County Factor Adams 4.22 Allegheny 1.16 Armstrong 2.77 Beaver 3.35 Bedford (1) 1.00 Berks 1.43 Blair (2) 8.43 Bradford 2.94 Bucks 9.17 Butler 7.30 Cambria 2.82 Cameron 3.08 Carbon 2.72 Centre 3.46 Chester 1.81 Clarion 3.80 Clearfield 5.29 Clinton 1.03 Columbia 3.69 Crawford 2.78 Cumberland 1.25 Dauphin 1.42 Delaware 1.56 Elk 2.52 Erie 1.22 Fayette 1.23 Forest 4.26 Franklin 8.13 Fulton 3.44 Greene 1.18 Huntingdon 7.58 Indiana 5.68 Jefferson 1.86 Juniata 5.88 Lackawanna 5.88 Lancaster 1.33 Lawrence 1.18 Lebanon 7.04 Lehigh 3.11 Luzerne 1.00 Lycoming 1.21 McKean 1.18 Mercer 2.92 Mifflin 2.12 Monroe 6.33 Montgomery 1.78 Montour 1.23 Northampton 3.14 Northumberland 4.12 Perry 1.44 Philadelphia 3.13 Pike 4.90 Potter 2.55 Schuylkill 2.40 Snyder 5.03 Somerset 2.81 Sullivan 1.48 Susquehanna 2.92 Tioga 1.36 Union 1.29 Venango 1.07 Warren 2.94 Washington 5.71 Wayne 1.39 Westmoreland 4.33 Wyoming 4.57 York 1.25 (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2010.
(2) Adjustment by the Department of Revenue to reflect an assessment ratio change effective January 1, 2010.
C. DANIEL HASSELL,
Secretary[Pa.B. Doc. No. 10-1293. Filed for public inspection July 16, 2010, 9:00 a.m.]
