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PA Bulletin, Doc. No. 97-1995


Realty Transfer Tax; Revised 1996 Common Level Ratio; Real Estate Valuation Factors

[27 Pa.B. 6526]

   The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 1996. These factors are the mathematical reciprocals of the actual common level ratio. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted from January 1, 1998 to June 30, 1998. 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 (62 Pa. Code § 91.102).

Common Level
Ratio Factor
Chester 1.00 *
Clarion 4.04 *
Indiana 5.79 *
Lycoming 1.00 **
McKean 4.00 **
Montgomery 1.00 **
Somerset 2.00 **
York 1.00 **

* Adjusted by the Department of Revenue to reflect assessment ratio change effective January 1, 1998.

** Adjusted by the Department of Revenue to reflect assessment base change effective January 1, 1998.


[Pa.B. Doc. No. 97-1995. Filed for public inspection December 12, 1997, 9:00 a.m.]

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