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PA Bulletin, Doc. No. 05-308


Realty Transfer Tax; Revised 2003 Common Level Ratio Real Estate Valuation Factors

[35 Pa.B. 1308]

   The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2003. 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 July 1, 2004, to June 30, 2005, except as indicated. 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
*  Montour 8.52
   **  Philadelphia 3.66

   *  Adjusted by the Department of Revenue to reflect assessment ratio change effective January 1, 2005.

   **  Revised based on State Tax Equalization Board appeal decision.


[Pa.B. Doc. No. 05-308. Filed for public inspection February 11, 2005, 9:00 a.m.]

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