NOTICES
DEPARTMENT OF REVENUE
Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised
[51 Pa.B. 1283]
[Saturday, March 6, 2021]The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2019. 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, 2020, to June 30, 2021. 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 CLR Factor Adams .96 Allegheny 1.14 Armstrong 3.62 Beaver 5.52 Bedford 1.22 Berks 1.78 Blair 1.04 Bradford 3.86 Bucks 11.24 Butler 11.63 Cambria 5.32 Cameron 3.52 Carbon 2.96 Centre 4.13 Chester 2.13 Clarion 2.92 Clearfield 8.20 Clinton 1.28 Columbia 4.76 Crawford 3.85 Cumberland 1.08 Dauphin 1.57 Delaware* †2.00 ††1.00 Elk 3.70 Erie 1.16 Fayette 1.70 Forest 5.56 Franklin 9.09 Fulton 3.08 Greene 1.91 Huntingdon 5.56 Indiana 1.01 Jefferson 3.12 Juniata 8.00 Lackawanna 10.75 Lancaster 1.20 Lawrence 1.36 Lebanon 1.14 Lehigh 1.28 Luzerne 1.05 Lycoming 1.54 McKean 1.18 Mercer 6.10 Mifflin 2.86 Monroe 1.00 Montgomery 2.13 Montour 1.58 Northampton 3.68 Northumberland 6.94 Perry 1.14 Philadelphia 1.06 Pike 5.95 Potter 3.95 Schuylkill 3.06 Snyder 7.09 Somerset 3.45 Sullivan 1.68 Susquehanna 3.89 Tioga 1.66 Union 1.52 Venango 1.32 Warren 4.41 Washington 1.17 Wayne 1.23 Westmoreland 7.63 Wyoming 6.10 York 1.24 * Adjusted by the Department of Revenue to reflect a county assessment base change effective January 1, 2021.
† Factor applicable for documents accepted between 7/1/2020 to 12/31/2020. Apply to prior county assessment.
†† Factor applicable for documents accepted between 1/1/2021 to 6/30/2021. Apply to new county assessment.
C. DANIEL HASSELL,
Secretary
[Pa.B. Doc. No. 21-339. Filed for public inspection March 5, 2021, 9:00 a.m.]
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