Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

• No statutes or acts will be found at this website.

The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governor’s Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules.

PA Bulletin, Doc. No. 09-1169

NOTICES

Realty Transfer Tax; 2008 Common Level Ratio Real Estate Valuation Factors

[39 Pa.B. 3245]
[Saturday, June 27, 2009]

   The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2008. 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, 2009, to June 30, 2010, exceptions indicated: 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 CLR Factor
Adams 4.51
Allegheny 1.14
Armstrong 2.76
Beaver 3.36
Bedford 5.59
Berks 1.48
Blair 12.66
Bradford 2.77
Bucks 10.31
Butler ** 6.25
Cambria 3.03
Cameron 2.99
Carbon 3.01
Centre 3.47
Chester 1.89
Clarion ** 3.70
Clearfield 4.74
Clinton * 1.00
Columbia 3.69
Crawford 2.85
Cumberland 1.26
Dauphin 1.42
Delaware 1.63
Elk 2.61
Erie 1.26
Fayette 1.22
Forest 5.10
Franklin 8.62
Fulton 3.00
Greene 1.40
Huntingdon 8.27
Indiana 5.99
Jefferson 1.97
Juniata 6.90
Lackawanna 6.17
Lancaster 1.35
Lawrence 1.38
Lebanon 7.46
Lehigh 3.50
Luzerne * 1.00
Lycoming 1.19
McKean 1.31
Mercer 3.26
Mifflin 2.15
Monroe 7.41
Montgomery 1.85
Montour 1.37
Northampton 3.37
Northumberland 4.43
Perry 1.49
Philadelphia 3.06
Pike 5.85
Potter 2.91
Schuylkill 2.51
Snyder 5.68
Somerset 2.99
Sullivan 1.66
Susquehanna 3.06
Tioga 1.41
Union 1.34
Venango 1.10
Warren 2.89
Washington 7.25
Wayne 1.56
Westmoreland 4.57
Wyoming 4.76
York 1.27

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

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

STEPHEN H. STETLER,   
Secretary

[Pa.B. Doc. No. 09-1169. Filed for public inspection June 26, 2009, 9:00 a.m.]



No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Bulletin full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.