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PA Bulletin, Doc. No. 08-2209


Realty Transfer Tax Revised; 2007 Common Level Ratio Real Estate Valuation Factors

[38 Pa.B. 6667]
[Saturday, December 6, 2008]

   The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2007. These factors are the mathematical reciprocals of the actual common level ratios. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted from January 1, 2009, to June 30, 2009. 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. See 61 Pa. Code § 91.102 (relating to acceptance of documents).

County Revised Common
Level Ratio Factor
* Clinton          1.00
** Butler          8.06
** Clarion          3.87

   *  Adjusted by the Department of Revenue (Department) to reflect assessment base change effective January 1, 2009.

   **  Adjusted by the Department to reflect an assessment ratio change effective January 1, 2009.

Acting Secretary

[Pa.B. Doc. No. 08-2209. Filed for public inspection December 5, 2008, 9:00 a.m.]

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