NOTICES
DEPARTMENT OF REVENUE
Realty Transfer Tax; 2022 Common Level Ratio Real Estate Valuation Factors; July 2023
[53 Pa.B. 3483]
[Saturday, July 1, 2023]The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2022. 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, 2023, to June 30, 2024. 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 1.19 Allegheny 1.83 Armstrong 2.20 Beaver 6.80 Bedford 1.58 Berks 2.51 Blair 1.10 Bradford 4.78 Bucks 14.93 Butler 15.38 Cambria 6.99 Cameron 4.95 Carbon 4.81 Centre 5.41 Chester 2.78 Clarion 3.89 Clearfield 7.52 Clinton 1.71 Columbia 6.25 Crawford 5.24 Cumberland 1.24 Dauphin 2.15 Delaware 1.52 Elk 4.55 Erie 1.58 Fayette 2.04 Forest 6.25 Franklin 11.63 Fulton 4.35 Greene 2.58 Huntingdon 7.19 Indiana 1.11 Jefferson 3.92 Juniata 9.90 Lackawanna 14.71 Lancaster 1.66 Lawrence 1.86 Lebanon 1.59 Lehigh 1.76 Luzerne 1.44 Lycoming 1.95 McKean 1.74 Mercer 7.69 Mifflin 3.91 Monroe 1.78 Montgomery 2.82 Montour 1.98 Northampton 5.15 Northumberland 9.17 Perry 1.51 Philadelphia 1.00 Pike 9.62 Potter 5.56 Schuylkill 4.37 Snyder 9.52 Somerset 4.74 Sullivan 1.96 Susquehanna 5.10 Tioga 2.12 Union 1.92 Venango 1.74 Warren 5.88 Washington 1.33 Wayne 1.00 Westmoreland 10.00 Wyoming 7.46 York 1.76 PATRICK BROWNE,
Acting Secretary
[Pa.B. Doc. No. 23-858. Filed for public inspection June 30, 2023, 9:00 a.m.]
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