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PA Bulletin, Doc. No. 02-2153


Realty Transfer Tax; Revised 2001 Common Level Ratio Real Estate Valuation Factors

[32 Pa.B. 5931]

   The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2001. These factors are the mathematical reciprocals of the actual common level ratio. For Realty Transfer Tax purposes, these factors are applicable for documents accepted from July 1, 2002, to June 30, 2003. 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)).

Common Level
Ratio Factor
*  Erie 1.00
*  Fayette 1.00
*  Greene 1.00
**  Juniata 5.64
*  Lawrence 1.00

   *  Adjusted by the Department of Revenue (Department) to reflect assessment base change effective January 1, 2003.

   **  Adjusted by the Department to reflect assessment ratio change effective January 1, 2003.


[Pa.B. Doc. No. 02-2153. Filed for public inspection November 27, 2002, 9:00 a.m.]

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