NOTICES

DEPARTMENT OF REVENUE

Realty Transfer Tax; 2011 Common Level Ratio; Real Estate Valuation Factors

[42 Pa.B. 5309]
[Saturday, August 11, 2012]

 The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board (Board) in 2011. 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, 2012, to June 30, 2013, except as indicated as follows. 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).

County	CLR Factor
Adams	.85
Allegheny	1.17
Armstrong	2.40
Beaver	2.93
Bedford	1.28
Berks	1.28
Blair	5.99
Bradford	3.00
Bucks	9.26
Butler	5.88
Cambria	2.91
Cameron	2.31
Carbon	2.18
Centre	3.47
Chester	1.70
Clarion	2.89
Clearfield	4.95
Clinton	1.03
Columbia	3.60
Crawford	2.43
Cumberland	1.00
Dauphin	1.38
Delaware	1.39
Elk	2.16
Erie	1.18
Fayette	1.25
Forest	3.56
Franklin	7.04
Fulton	2.56
Greene	1.35
Huntingdon	3.72
Indiana	5.62
Jefferson	1.92
Juniata	5.43
Lackawanna	5.18
Lancaster	1.27
Lawrence	1.03
Lebanon	6.14
Lehigh	2.81
Luzerne	.91
Lycoming	1.25
McKean	1.11
Mercer	2.77
Mifflin	1.80
Monroe	5.15
Montgomery	1.61
Montour	1.16
Northampton	2.67
Northumberland	3.58
Perry	1.00
Philadelphia (1)	*3.97
Pike	4.05
Potter	2.73
Schuylkill	2.15
Snyder	4.83
Somerset	2.45
Sullivan	1.54
Susquehanna	3.06
Tioga	1.36
Union	1.20
Venango	1.06
Warren	2.80
Washington	6.80
Wayne	1.19
Westmoreland	4.41
Wyoming	5.00
York	1.16

 (1) CLR for 2010 was adjusted by the Department of Revenue to reflect the Board appeal decision issued on April 21, 2012.

 * CLR for 2011 has not yet been determined by the Board. The 2010 factor shown is tentative, pending Board certification of the 2011 factor.

DANIEL MEUSER, 
Secretary

[Pa.B. Doc. No. 12-1554. Filed for public inspection August 10, 2012, 9:00 a.m.]

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