DEPARTMENT OF REVENUE Realty Transfer Tax; Revised 2014 Common Level Ratio; Real Estate Valuation Factors [45 Pa.B. 5739]
[Saturday, September 19, 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 reciprocal of the actual common level ratios. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted from July 1, 2015 to June 30, 2016. 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 Revised
Common Level
Ratio Factor
Greene *1.43 Lackawanna **6.33 * Revised by the State Tax Equalization Board July 29, 2015. ** Revised by the State Tax Equalization Board August 19, 2015. EILEEN H. McNULTY,
Secretary[Pa.B. Doc. No. 15-1696. Filed for public inspection September 18, 2015, 9:00 a.m.]
