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PA Bulletin, Doc. No. 02-1009

NOTICES

DEPARTMENT OF REVENUE

Realty Transfer Tax; 2001 Common Level Ratio Real Estate Valuation Factors

[32 Pa.B. 2827]

   The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2001. 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, 2002, to June 30, 2003, except as indicated follows. 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 (relating to acceptance of documents)).

CommonCommonCommon
LevelLevelLevel
CountyRatio FactorCountyRatio FactorCountyRatio Factor
  Adams   2.65     Elk   5.24     Montour 10.75
  Allegheny   1.00     Erie 12.66     Northampton   2.17
  Armstrong   2.38     Fayette   3.85     Northumberland   7.35
  Beaver   2.89     Forest   4.59     Perry   1.05
  Bedford   4.65     Franklin   5.92     Philadelphia   3.19
  Berks   1.07     Fulton   7.30     Pike   3.60
  Blair 10.64     Greene   3.80 **Potter   2.32
  Bradford   2.17     Huntingdon   5.47     Schuylkill   2.15
  Bucks 26.32     Indiana   6.62     Snyder   5.65
  Butler   9.01     Jefferson   5.59     Somerset   2.32
  Cambria   6.21     Juniata   7.52     Sullivan   4.31
  Cameron   2.46     Lackawanna   4.74     Susquehanna   2.19
  Carbon   2.05     Lancaster   1.10   *Tioga   1.00
  Centre   2.43     Lawrence   6.33     Union   5.71
  Chester   1.24     Lebanon 11.49     Venango   1.03
  Clarion   4.61     Lehigh   2.17     Warren   2.74
  Clearfield   4.95     Luzerne 12.66     Washington   6.06
  Clinton   3.44     Lycoming   1.49     Wayne 11.11
  Columbia   2.80     McKean   4.17     Westmoreland   4.41
  Crawford   2.83 **Mercer   3.70     Wyoming   3.41
  Cumberland   1.01     Mifflin   1.91     York   1.10
*Dauphin   1.00     Monroe   4.70
  Delaware   1.08     Montgomery   1.18

     *Adjusted by the Department of Revenue to reflect assessment base change effective January 1, 2002.

   **Adjusted by the Department of Revenue to reflect assessment ratio change effective January 1, 2002.

LARRY P. WILLIAMS,   
Secretary

[Pa.B. Doc. No. 02-1009. Filed for public inspection June 7, 2002, 9:00 a.m.]


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