Pennsylvania Code & Bulletin

• 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. 17-127


Realty Transfer Tax; Revised 2015 Common Level Ratio; Real Estate Valuation Factors

[47 Pa.B. 386]
[Saturday, January 21, 2017]

 The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2015. 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, 2016, to June 30, 2017. 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)).

County Revised Common Level Ratio Factor
Blair *1.00
Washington *1.00
Forest **3.17 

 * Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2017.

 ** Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2017.


[Pa.B. Doc. No. 17-127. Filed for public inspection January 20, 2017, 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.