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PA Bulletin, Doc. No. 04-1022

NOTICES

DEPARTMENT OF REVENUE

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

[34 Pa.B. 3074]

   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 Common Level Ratio Factor County Common Level Ratio Factor County Common Level Ratio Factor
Adams 2.89 Elk 5.05 Montour 11.36
Allegheny 1.07 Erie 1.09 Northampton 2.55
Armstrong 2.52 Fayette 1.03 Northumberland 7.46
Beaver 3.11 Forest 4.74 Perry 1.10
Bedford 5.13 Franklin 6.90 Philadelphia 3.73
Berks 1.16 Fulton 1.98 Pike 4.41
Blair 12.66 Greene 1.13 Potter 2.37
Bradford 2.31 Huntingdon 6.29 Schuylkill 2.32
Bucks 32.26 Indiana 7.30 Snyder 6.10
Butler 9.62 Jefferson 5.32 Somerset 2.47
Cambria 6.14 Juniata 5.65 *Sullivan 1.00
Cameron 2.68 Lackawanna 5.21 Susquehanna 2.42
Carbon 2.32 Lancaster 1.22 Tioga 1.11
Centre 2.68 Lawrence 1.08 Union 6.17
Chester 1.47 Lebanon 12.20 Venango 1.09
Clarion 5.26 Lehigh 2.45 Warren 2.72
Clearfield 5.24 Luzerne 14.71 Washington 6.49
Clinton 3.53 Lycoming 1.60 Wayne 12.20
Columbia 3.05 McKean 4.44 Westmoreland 4.74
Crawford 2.95 Mercer 3.50 Wyoming 4.22
Cumberland 1.11 Mifflin 2.03 York 1.24
Dauphin 1.14 Monroe 5.59
Delaware 1.26 Montgomery 1.46

   *Adjusted by the Department of Revenue to reflect assessment base change effective January 1, 2004.

GREGORY C. FAJT,   
Secretary

[Pa.B. Doc. No. 04-1022. Filed for public inspection June 11, 2004, 9:00 a.m.]


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